Tax Amnesty Program causes corporations to pay for protection

McCarthy, Larry
May 2005
Business Journal Serving Fresno & the Central San Joaquin Valley;5/6/2005, Issue 323396, p27
Comments on how California's tax amnesty program causes corporations to pay for protection. Aim of the tax amnesty program; Advantages and disadvantages of amnesty programs; Implications for large investors.


Related Articles

  • TAX AMNESTY INFO DESIRED.  // Practical Accountant;Dec2005, Vol. 38 Issue 12, p20 

    The article reports that information from state tax authority amnesty programs could bolster compliance efforts and ensure that Federal tax obligations are also met in the U.S.

  • Italy and the UK: a tale of two amnesties.  // MarketWatch: Financial Services;Feb2010, Vol. 9 Issue 2, p5 

    In this article the author discusses the success of the Italian tax amnesty and the failure of the tax amnesty in Great Britain. The author cites that there are four significant factors which determine the success of tax amnesty such as the frequency of announced amnesties by the country,...

  • TAX AMNESTY AND TAX REVENUE: EVIDENCE FROM IRELAND. Islam, Muhammad Q. // International Journal of Economic Research;Jan2007, Vol. 4 Issue 1, p105 

    Endogenous break date tests were utilized to determine if quarterly tax revenue data from Ireland (1957-2001) exhibits a break in trend. The test confirms a trend break around 1996Q2. However, this break in trend occurs eight years after the successful 1988 Irish tax amnesty program. Test...

  • Tax Amnesty Debate Grows in Russia. Litvinovich, Dmitri // Transitions Online;2/23/2004, pN.PAG 

    Deals with the possible implementation of tax amnesty in Russia. Views of businessmen on the amnesty; Reasons for the implementation of the tax amnesty; Benefits of the tax amnesty.

  • A NOVA AMNISTIA FISCAL. Durham Agrellos, Miguel; Castro Mendes, João Pedro // Actualidad Juridica (1578-956X);2012, Issue 31, p117 

    This article aims to describe the new tax amnesty regime for undeclared assets held abroad, as approved by Law no. 64-B/2011, of December 30, as well as to highlight the main differences with the tax amnesty regimes of 2005 and 2010.

  • State Tax Amnesty Programs on the Rebound: Again. Wells, Steve C.; Tschopp, Daniel J.; Barney, Douglas K. // Journal of State Taxation;Winter2005, Vol. 23 Issue 3, p47 

    The article looks at the U.S. state tax amnesty programs implemented in 2001, 2002 and 2003 and examines their results. It has been observed that tax collections in the three states which implemented tax amnesty programs and were studied, surpassed expected collections. More states have utilized...

  • PARTICIPATION IN TAX AMNESTIES: THE INDIVIDUAL INCOME TAX. Fisher, Ronald C.; Goddeeris, John H.; Young, James C. // National Tax Journal;Mar89, Vol. 42 Issue 1, p15 

    Do tax amnesties generate revenue that would not otherwise be collected? Will tax amnesties provide continuing future revenue gains? And is an amnesty appropriate in the transition to a new tax enforcement regime? Based on economic analysis of the choice to participate in an amnesty and...

  • Your cheatin' returns.  // Marketing News;07/06/98, Vol. 32 Issue 14, p1 

    This article reports that delinquent taxpayers in Wisconsin can get up to 20 percent off the money they owed if they applied for the amnesty program by August 14, 1998. Supporters say the amnesty program gives the state of Wisconsin more money and allows tax dodgers a final shot at coming clean....

  • AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE. Alm, James; McKee, Michael; Beck, William // National Tax Journal;Mar90, Vol. 43 Issue 1, p23 

    Does a tax amnesty raise or lower compliance over time? This paper uses experimental methods to analyze the long run impact of an amnesty. The results indicate that the average level of compliance falls after an amnesty. However, a well-designed amnesty may be able to overcome this decline. If...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics