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1

United States. Congress. Joint Committee on Taxation., ed. Tax amnesty. Washington: U.S. G.P.O., 1998.

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2

Muttaqin, Zainal. Tax amnesty di Indonesia. Bandung: Refika Aditama, 2013.

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3

Iowa. Dept. of Revenue & Finance., ed. Iowa tax amnesty report. [Des Moines]: State of Iowa, Dept. of Revenue and Finance, 1987.

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4

Malherbe, Jacques. Tax amnesties. Alphen aan den Rijn: Kluwer Law International, 2011.

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5

Goldstein, Louis L. Maryland's tax amnesty: A final report. [Annapolis, Md.]: Treasury Dept., Comptroller's Office, 1988.

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6

Baer, Katherine. Tax amnesties: Theory, trends, and some alternatives. Washington, D.C: International Monetary Fund, 2008.

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7

Collector, San Francisco (Calif ). Office of the Treasurer and Tax. The San Francisco business & payroll tax penalty amnesty. San Francisco, CA: Tax Collector's Office, 1994.

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8

Nelson A. Rockefeller Institute of Government., ed. State tax amnesty programs: A comparative analysis. Albany, NY: Nelson A. Rockefeller Institute of Government, State University of New York, 1987.

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9

New York (State). Dept. of Taxation and Finance, ed. New York State tax amnesty final report. [Albany, NY]: New York State Dept. of Taxation and Finance, 1988.

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10

New York (State). Office of Tax Policy Analysis., ed. Tax amnesty: Review of New York State's 1996-97 amnesty program : report to the governor and legislature. Albany, N.Y: The Office, 1998.

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11

New York (State). Office of Tax Policy Analysis. Targeted tax amnesty: Review of New York State's 1994 amnesty program : report to the governor and the legislature. [Albany]: The Office, 1995.

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12

Dönmez, Recai. Teoride ve uygulamada vergi afları. Eskişehir [Turkey]: Anadolu Üniversitesi, 1992.

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13

Mahlberg, Lothar. Steuer-Amnestie 2004: Grundriss mit Beispielen : mit vollständigem Gesetzeswortlaut sowie BMF-Merkblatt vom 3.2.2004. Frankfurt am Main: VAS-Verlag, 2004.

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14

Yılmaz, Semiha. Türkiye'de vergi affı uygulamaları ve kuşakların bakış açısı: Nicel bir araştırma. Bursa: Ekin Basım Yayın, 2019.

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15

Korten, Mark. Exchange control and tax amnesty: A practical guideline. Durban: LexisNexis Butterworths, 2003.

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16

Pilla, Daniel J. How to get tax amnesty: A guide to the forgiveness of IRS debt including penalties & interest. St. Paul, Minn: Winning Publications, 1992.

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17

Chugh, Ram L. Structure and performance of state tax amnesty programs: State profiles. Albany, N.Y: Nelson A. Rockefeller Institute of Government, State University of New York, 1990.

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18

Effendy, Marwan. Diskresi, penemuan hukum, korporasi & tax amnesty dalam penegakan hukum. [Jakarta]: Referensi, 2012.

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19

Borgne, Eric Le. Economic and political determinants of tax amnesties in the U.S. states. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Dept., 2006.

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20

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Taxpayers who fail to file federal income tax returns: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, October 26, 1993. Washington: U.S. G.P.O., 1994.

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21

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight. Taxpayers who fail to file federal income tax returns: Hearing before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred Third Congress, first session, October 26, 1993. Washington: U.S. G.P.O., 1994.

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22

Gutiérrez, Pablo Sánchez-Ostiz. La exención de responsabilidad penal por regularización tributaria. [Madrid?]: Asociacíon Española de Asesores Fiscales, 2002.

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23

Schrottmeyer, Norbert. Kommentar zur Selbstanzeige nach [Paragraph] 29 FinStrG. Wien: Linde, 2008.

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24

Services, New York (State) Division of Management Audit and State Financial. Department of Taxation and Finance, Tax Processing Division, results of the 1996-97 tax amnesty program. [Albany, NY: The Division, 2000.

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25

"Sot︠s︡ium", Ekspertno-analitychnyĭ t︠s︡entr. Podatkova amnistii︠a︡ v Ukraïni--za i proty: Ohli︠a︡d. Kyïv: Ekspertno-analitychnyĭ t︠s︡entr "Sot︠s︡ium", 2005.

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26

Brazil. Congresso Nacional. Câmara dos Deputados. Comissão de Constituição e Justiça e de Cidadania. Repatriamento de capitais do exterior. Brasília: Centro de Documentação e Informação, Edições Câmara, 2013.

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27

Rico, Puerto. Puerto Rico Tax Reform Act of 1987: Act No. 2 (income), Act No. 5 (excise), Act No. 6 (amnesty) : texts of acts. Chicago, Ill: Commerce Clearing House, 1987.

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28

United, States Congress House Committee on Government Operations Commerce Consumer and Monetary Affairs Subcommittee. The feasibility and revenue impact of a federal tax amnesty program: Hearing before the Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred First Congress, second session, July 25, 1990. Washington: U.S. G.P.O., 1991.

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29

United, States Congress House Committee on Government Operations Commerce Consumer and Monetary Affairs Subcommittee. The feasibility and revenue impact of a federal tax amnesty program: Hearing before the Commerce, Consumer, and Monetary Affairs Subcommittee of the Committee on Government Operations, House of Representatives, One Hundred First Congress, second session, July 25, 1990. Washington: U.S. G.P.O., 1991.

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30

Traa, Bob. Argentina: Selected issues and statistical annex. Washington, D.C: International Monetary Fund, 2000.

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31

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and United States. Congress. Joint Committee on Taxation, eds. Description of S. 203 (relating to tax amnesty) and S. 205 (relating to designation of contributions on tax return for the National Organ Transplant Trust Fund): Scheduled for a hearing before the Subcommittee on Taxation and Debt Management of the Committee on Finance on June 24, 1985. Washington: U.S. G.P.O., 1985.

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32

Amnesty program, California. [California: s.n., 1986.

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33

Pilla, Daniel J. How to Get Tax Amnesty. Winning Publications, Inc, 2016.

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34

Luitel, Hari S. Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States. Lexington Books/Fortress Academic, 2014.

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35

Luitel, Hari S. Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States. Lexington Books/Fortress Academic, 2014.

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36

Is Tax Amnesty a Good Tax Policy?: Evidence from State Tax Amnesty Programs in the United States. Lexington Books/Fortress Academic, 2014.

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37

Baer, Katherine, and Eric Le Borgne. Tax Amnesties: Theory, Trends, and Some Alternatives. International Monetary Fund, 2008.

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38

Baer, Katherine, and Eric Le Borgne. Tax Amnesties: Theory, Trends, and Some Alternatives. International Monetary Fund, 2008.

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39

Tax amnesty program: Status report 2. [Albany, N.Y.]: State of New York Dept. of Taxation and Finance, 1986.

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40

Pilla, Daniel J. How to Get Tax Amnesty Supplement. Winning Publications, 2010.

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41

Dukakis, Michael. Revenue Enforcement Tax Amnesty and the Federal Deficit. Univ Pr of Amer, 1986.

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42

Pilla, Daniel J. How to Get Tax Amnesty: A Guide to the Forgiveness of IRS Debt Including Penalties & Interest. 7th ed. Winning Publications, 1998.

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43

Tax amnesty program: A status report to the governor. [Albany, N.Y.]: New York State Dept. of Taxation and Finance, 1986.

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44

Vergi barışı: Yorum ve açıklaması. İstanbul: Vedat Kitapçılık, 2003.

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45

Vergi barışı: Yorum ve açıklaması. İstanbul: Vedat Kitapçılık, 2003.

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46

Leonard, Herman. Amnesty Enforcement and Tax Policy (Nber Working Paper No. 2096). Natl Bureau of Economic Res, 1986.

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47

New York State's tax amnesty program: A case of role reversal. Albany, N.Y: Nelson A. Rockefeller Institute of Government, 1988.

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48

Ökonomische Wirkungen von Steueramnestien: Untersuchung konkreter Erfahrungen ausgewählter Länder mit dem Einsatz von Steueramnestien anhand eines effizienten Steueramnestieprogramms. Frankfurt am Main: P. Lang, 1996.

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49

Raue, Frederic. Steueramnestien, Selbstanzeige und Die Verfassungsrechtliche Bewertung Von Straffreiheitsgesetzen: Eine Untersuchung Anlaesslich des Gescheiterten Deutsch-Schweizerischen Steuerabkommens. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2015.

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50

Raue, Frederic. Steueramnestien, Selbstanzeige und Die Verfassungsrechtliche Bewertung Von Straffreiheitsgesetzen: Eine Untersuchung Anlaesslich des Gescheiterten Deutsch-Schweizerischen Steuerabkommens. Lang GmbH, Internationaler Verlag der Wissenschaften, Peter, 2015.

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