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Tax Amnesties : Theory, Trends, and Some Alternatives

Author/Editor: Eric Le Borgne, Katherine Baer.

Release Date:July, 2008

Tax amnesties remain as popular as ever as a tool for raising revenue and increasing tax compliance. International experience, however, shows that the costs of tax amnesty programs often exceed the more...



Price: $25.00
Improving Large Taxpayers' Compliance : A Review of Country Experience

Author/Editor: Olivier P. Benon, Katherine Baer, Juan Toro R..

Release Date:April, 2002

One area that has not been reviewed in developing countries is the growing focus on different segments of the taxpayer population-including the large taxpayers-as a way to encourage greater stability more...



Price: $20.00
Designing a Tax Administration Reform Strategy : Experiences and Guidelines

Author/Editor: Katherine Baer, Carlos Silvani.

Release Date:March, 1997

Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an more...



Price: $15.00