Economic and Political Determinants of Tax Amnesties in the U.S. States

Borgne, Eric Le

doi:10.5089/9781451864823.001

Cited by 23 publications

(17 citation statements)

References 13 publications

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“…This strand of research addresses the determinants of such programs (e.g., Le Borgne, 2006;Luitel and Tosun, 2014;Bayer, Oberhofer, and Winner, 2015;Bethmann and Kvasnicka, 2016), as well as the implications for tax evasion and revenues (e.g., Das-Gupta and Mookherjee, 1996;Luitel and Sobel, 2007;Langenmayr, 2015). Focusing on the influence of media, we expand this literature by providing evidence of what drives participation in tax amnesties.…”

Section: Introductionmentioning

confidence: 94%

Cautionary tales: Celebrities, the news media, and participation in tax amnesties

Garz

Pagels

2018

Journal of Economic Behavior & Organization

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in

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Section: Introductionmentioning

confidence: 94%

Cautionary tales: Celebrities, the news media, and participation in tax amnesties

Garz

Pagels

2018

Journal of Economic Behavior & Organization

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“…Le Borgne (2006Borgne ( , ss . 9-10) 1977Borgne ( -1998 yılları arasında ABD'deki eyaletlerde çıkarılan vergi aflarının nedenlerini panel veri analiziyle test etmiştir.…”

Section: Türkiye Ve Dünyada Vergi Aflarıyla İlgili Kısa Bir Ampirik Lunclassified

Measuring the Effect of Tax Amnesties on Tax Receipts in Turkey By Means of Event Study

Güler

2020

Gaziantep University Journal of Social Sciences

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ÖzBu çalışma, 2010 sonrasında Türkiye'de çıkarılan vergi af kanunlarının vergi gelirleri üzerindeki etkisini, aylık tahsil/tahakkuk verilerini kullanarak, olay analiziyle (event study) değerlendirmeyi amaçlamaktadır. Türkiye, tasarruf yetersizliği ve ekonomik ve politik maliyetlerinin düşük olmasından dolayı sıklıkla vergi aflarına başvurmaktadır ve vergi afları vergi politikasının bir aracı haline gelmiştir. Türkiye, 1980 sonrasında çıkarılan vergi aflarının bir kısmından kısa zamanda yüksek gelirler elde etmesine karşın 2003 sonrasında çıkarılan vergi aflarından istediği geliri elde edememiştir. Bu dönemde vergi tahsil/tahakkuk oranlarında da ciddi bir düşüş yaşanmaktadır. Tahsil/tahakkuk oranı 2006 yılında yüzde 92.2 iken, 2018 yılında yüzde 81.4 olarak gerçekleşmiştir. Bu çalışma, Türkiye'de 2010 yılından sonra çıkarılan vergi aflarının vergi gelirleri üzerindeki etkisini, aylık tahsil/tahakkuk oranları temel alınarak 6 ve 12 aylık etkileri itibariyle olay analiziyle (bağımlı örneklem t testi) incelemektedir. Bu bağlamda, çalışma ampirik olarak alandaki önemli bir boşluğu doldurduğu gibi finans alanında kullanılan bir yöntem maliye alanına da kazandırılmış olmaktadır. 2010 sonrasında çıkarılan vergi afları, 6 ve 12 aylık etkileri dikkate alındığında, vergi gelirleri üzerinde istatistiksel olarak anlamlı bir etkiye sahip olmadığı görülmektedir. Vergi aflarının başarılı olabilmesi için affın bir vergi reformunun parçası olarak ortaya çıkması, vergi aflarına sıklıkla başvurulmaması ve vergi aflarına ekonomik kriz veya doğal afetler gibi olaylardan sonra başvurulması gerekmektedir. Abstract This paper is to evaluate the effects of tax amnesty laws which enacted in Turkey after 2010 on tax receipts by means of event study by employing monthly tax collection/tax accrual ratios. Turkey often introduces the tax amnesty laws because of lack of savings and lower economic and political costs and tax amnesties become the basic policy instrument of tax policy. Turkey hasn't received expected amount of tax revenues from tax amnesties since 2003 even though it got great amount of tax revenues from some of these amnesties in the short term after 1980. In this period, the ratio of tax collection/tax acrual has seriously declined from 92.2 percent in 2006 to 81.4 percent in 2018. This paper examines the impacts of tax amnesties employed in Turkey after 2010 on tax receipts by means of event study (paired samples t test) by benefiting from monthly tax collection/tax accrual ratios. In this regard, this paper covers the important gap in Turkish literature as well as implementing accomplishedly in public finace area as it were in finance area. It's observed that tax amnesties enacted after 2010 have statistically no effect on tax receipts when considering the 6 and 12 months impacts. Tax amnesties should be appeared as a part of tax reforms, introduced after economic crisis and natural disasters and shouldn't be frequently applied for the achievement of these programmes.

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“…The amnesty is usually established for a fixed period time. Two potential rationales for introducing tax amnesties: the first is the idea that a state would initiate a tax amnesty if it expected the amnesty program to produce a significant revenue yield; and the second is the idea that a state would introduce an amnesty in times of fiscal duress, thus, the amnesty is one source for increasing revenue collection during a recessionary period (Borgne, 2006).…”

Section: The Conceptual Meaning Of Tax Amnestymentioning

confidence: 99%

Tax Amnesties in Indonesia and Other Countries: Opportunities and Challenges

Hernoko¹,

Huda²

2017

ASS

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Recently, revenue of national budget from taxes has decreased since economic deceleration happened and many capitals and assets of Indonesian people were stationed overseas. In order to encourage the economic growth, the government establishes regulations on tax amnesty. This paper primarily aims to find out the implementation of tax amnesty in Indonesia which had run three times since 1964, 1984, and 2016; and to compare it with similar program implemented by several countries such as South Africa, India, and Italy. Tax amnesty program in 1964 and 1984 was considered unsuccessful due to the political condition at that moment and the government indifference to socialize this matter to the taxpayers. However, it differs from South Africa, India, and Italy which are considered successful in implementing the tax amnesty program, because it brings good impact on their national revenue and increased the obedience of the taxpayers. In order to reach the objectives of the tax amnesty program in 2016, Indonesia government needs to revise the regulations of taxation, prepare the human resource of tax officers, to prepare information system related to the data of taxpayers, to improve the coordination of public agencies from Financial Service Authority and Indonesian Financial Transaction Reports and Analysis Center (INTRAC) and to enforce the regulation after the enactment of tax amnesty.

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Economic and Political Determinants of Tax Amnesties in the U.S. States

Cited by 23 publications

References 13 publications

Cautionary tales: Celebrities, the news media, and participation in tax amnesties

Cautionary tales: Celebrities, the news media, and participation in tax amnesties

Measuring the Effect of Tax Amnesties on Tax Receipts in Turkey By Means of Event Study

Tax Amnesties in Indonesia and Other Countries: Opportunities and Challenges

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