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Sensitivity of assumptions in duration analysis

Author

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  • Hari S. Luitel

    (Algoma University)

Abstract

In this short note, I examine the sensitivity of alternative assumptions of hazards in the duration analysis of state tax amnesties. I also point out inconsistencies in the arguments of previous study's selection and interpretation of variables as well as their functional forms. Taking these considerations into account, when the same economic data is analyzed with a longer time span using alternative assumptions, I demonstrate how a fundamentally opposing conclusion is reached.

Suggested Citation

  • Hari S. Luitel, 2013. "Sensitivity of assumptions in duration analysis," Economics Bulletin, AccessEcon, vol. 33(1), pages 1-5.
    • Handle: RePEc:ebl:ecbull:eb-13-00080
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    File URL: http://www.accessecon.com/pubs/EB/2013/Volume33/EB-13-V33-I1-A5.pdf
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    Cited by:

    1. Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.

    More about this item

    Keywords

    duration analysis; tax amnesty; fiscal pressure;
    All these keywords.

    JEL classification:

    • C1 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General
    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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