Buch, Englisch, 272 Seiten
Buch, Englisch, 272 Seiten
ISBN: 978-90-411-3364-9
Verlag: Wolters Kluwer
The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance, because some taxpayers may be encouraged to engage in non-compliance in anticipation of future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold L71observes in the work’s foreword: ‘The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic. It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs.
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
About the Authors Foreword Preface Acknowledgement Introduction Chapter 1 The International Demise of Bank Secrecy as an Incentive to Tax Amnesties Chapter 2 Description and Legal Effects of Amnesties in Selected Countries Chapter 3 Constitutionality and Legality of Tax Amnesties Chapter 4 Compatibility of Amnesties with International Agreements Chapter 5 Economic and Moral Evaluation of Tax Amnesties Conclusion Bibliography Appendices Appendix 1 Italy Appendix 2 Belgium Appendix 3 Switzerland Appendix 4 Argentina Appendix 5 Canada Appendix 6 Brazil Appendix 7 United States of America Appendix 8 United Kingdom Appendix 9 Mexico Appendix 10 Austria Appendix 11 Judgment of the European Court of Justice of July 17, 2008 Italian VAT Amnesty Appendix 12 Opinion of Advocate General Sharpston October 25, 2007 Appendix 13 Greece Index
