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Tax Amnesties

Tax Amnesties

By Jacques Malherbe
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Hardbound
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Overview

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 observes 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. The book should be required reading for tax practitioners, scholars, and tax policy officials.’

Publish Date 01/10/2011
Product Line Kluwer Law International
ISBN 9789041133649
SKU 10058573-0001
Table of Contents

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.

Volumes