Tax Policy Analysis: The Introduction of a Russian Tax Amnesty

GSU Andrew Young School of Policy Studies Working Paper No. 98-6

10 Pages Posted: 21 Nov 2003

See all articles by James Alm

James Alm

Tulane University

David M Rath

Andrew Young School of Policy Studies

Date Written: October 1998

Abstract

Governments of all kinds have frequently turned to tax amnesties as part of their fiscal programs. An amnesty typically allows individuals or firms to pay previously unpaid taxes without being subject to some or all of the financial and criminal penalties that the discovery of tax evasion normally brings. In the last twenty years, nearly forty states in the United States have enacted some form of tax amnesty, sometimes more than once. Many other countries have also used one or more amnesties. These countries include those in all parts of the world: in Europe (Belgium, France, Ireland, Italy, Switzerland), Latin America (Argentina, Bolivia, Brazil, Chile, Colombia, Costa Rica, Ecuador, Honduras, Mexico, Panama, Peru, Uruguay), Asia (India, Malaysia, Pakistan, Sri Lanka), and the Pacific (Australia, Indonesia, New Zealand, the Philippines).

Tax amnesties are a controversial revenue tool. The obvious purpose of a tax amnesty is to raise short-run revenue. This may or may not work, and it can bring about expectations of future amnesties thereby reducing taxpayer compliance after the amnesty. This paper discusses basic design features of an amnesty, evaluates the benefits and costs of an amnesty, examines the country experiences of several "typical" amnesties, and presents some conclusions and recommendations for the introduction of a tax amnesty in the Russian Federation.

Keywords: Tax amnesties, Russian Economy

JEL Classification: H26, O52

Suggested Citation

Alm, James and Rath, David M, Tax Policy Analysis: The Introduction of a Russian Tax Amnesty (October 1998). GSU Andrew Young School of Policy Studies Working Paper No. 98-6, Available at SSRN: https://ssrn.com/abstract=471321 or http://dx.doi.org/10.2139/ssrn.471321

James Alm (Contact Author)

Tulane University ( email )

United States
5048628344 (Phone)

David M Rath

Andrew Young School of Policy Studies

35 Broad Street
Atlanta, GA 30303-3083
United States

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