Required Practices for Successful Tax Amnesty

The desirability of a permanent tax amnesty

There are two main concerns about tax amnesty. First, if it is anticipated it may increase cheating and reduce the efficiency of the tax system. Second, amnesty may be inequitable by letting cheaters ‘off the hook’. However, several federal governments currently hold a policy of long-term, or permanent, tax amnesty, in apparent defiance of these concerns. This paper examines fully anticipated t...

An amnesty for unpublished trials.

This month over 100 medical journals around the world are inviting readers to send information on unpublished trials. This amnesty should have important benefits for patients. Why? Reports of properly conducted randomised controlled trials are the foundation of eVective health care, but many are not submitted for publication. 2 This reduces the power of systematic reviews to detect moderate but...

The Required Tax Rate in a National Retail Sales Tax

443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...

The Difficulties of Achieving Successful Tax Reform

This chapter sets out the issues that should be considered in developing successful tax reform. Economic theory makes an essential contribution to the development of tax reform, incorporating issues of both economic efficiency and equity. However, other theoretical considerations demonstrate that successful tax design may be considerably more difficult than seems to be widely thought. In additi...

HPCSA fee amnesty for returnees fails dismally.