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The Encyclopedia of Taxation & Tax Policy

From adjusted gross income to zoning and property taxes, the revised edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax related issues. More than 150 tax practitioners and administrators, policymakers, and academics contributed to this unique and authoritative reference. The Encyclopedia examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition is completely revised, with 40 new topics and 200 articles revised to reflect six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of the best thinking of other experts in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition was selected as an Outstanding Academic Book of the Year by Choice magazine

It is evident, however, that the long-run implications of amnesties are ambiguous.
The potential gain from identifying past evaders and improving their compliance
in the long run must be weighed against three factors that might reduce
compliance of others in the long run. First, some complying taxpayers might
decide to not pay taxes fully in the future and to wait for an amnesty. To mitigate
against this potential problem, states holding amnesties have often emphasized
the unique, ...