Can a Financial Statement Pronouncement Increase State Tax Compliance and Revenues? Understanding the Effect of FIN 48 on the National Nexus Program
Since 1982, 40 states and the District of Columbia have offered amnesty programs. In December 1990, the Multistate Tax Commission (MTC) established the National Nexus Program (NNP), a permanent tax amnesty program. Prior literature has focused on amnesty programs and has shown that these programs...
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| Format: | Others |
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Trace: Tennessee Research and Creative Exchange
2010
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| Online Access: | http://trace.tennessee.edu/utk_graddiss/687 |