Advanced Search
MyIDEAS: Login to save this article or follow this journal

Amazing Grace: Tax Amnesties and Compliance

Contents:

Author Info

  • Alm, James
  • McKee, Michael J.
  • Beck, William

Abstract

Uses experimental methods to analyze the long run impact of an amnesty. Explains post-amnesy compliance is higher when an amnesty is accompanied by increased enforcement efforts than when enforcement increases without an amnesty.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://www.ntanet.org/NTJ/43/1/ntj-v43n01p23-37-amazing-grace-tax-amnesties.pdf
Download Restriction: no

File URL: http://www.ntanet.org/NTJ/43/1/ntj-v43n01p23-37-amazing-grace-tax-amnesties.html
Download Restriction: no

Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 43 (1990)
Issue (Month): 1 (March)
Pages: 23-37

as in new window
Handle: RePEc:ntj:journl:v:43:y:1990:i:no._1:p:23-37

Contact details of provider:
Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109
Phone: (202)737-3325
Fax: (202) 737-7308
Email:
Web page: http://www.ntanet.org/
More information through EDIRC

Related research

Keywords:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 84(1), pages 85-96.
  2. Heinemann, Friedrich & Kocher, Martin G., 2013. "Tax compliance under tax regime changes," Munich Reprints in Economics, University of Munich, Department of Economics 18179, University of Munich, Department of Economics.
  3. Alm, James & McKee, Michael, 2004. "Tax compliance as a coordination game," Journal of Economic Behavior & Organization, Elsevier, Elsevier, vol. 54(3), pages 297-312, July.
  4. Durham, Yvonne & Manly, Tracy S. & Ritsema, Christina, 2014. "The effects of income source, context, and income level on tax compliance decisions in a dynamic experiment," Journal of Economic Psychology, Elsevier, Elsevier, vol. 40(C), pages 220-233.
  5. Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers, Department of Economics, Johannes Kepler University Linz, Austria 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
  6. E. Bruce Hutchinson & J. R. Clark, 2004. "The Laffer Curve for Amnesty," Journal of Private Enterprise, The Association of Private Enterprise Education, The Association of Private Enterprise Education, vol. 20(Fall 2004), pages 9-29.
  7. Eberhard Feess & Markus Walzl, 2005. "Optimal Self-Reporting Schemes with Multiple Stages and Option Values," International Tax and Public Finance, Springer, Springer, vol. 12(3), pages 265-279, May.
  8. Benno Torgler & Christoph A. Schaltegger & Markus Schaffner, 2003. "Is Forgiveness Divine? A Cross-Culture Comparison of Tax Amnesties," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), Swiss Society of Economics and Statistics (SSES), vol. 139(III), pages 375-396, September.
  9. C. Cadsby & Elizabeth Maynes & Viswanath Trivedi, 2006. "Tax compliance and obedience to authority at home and in the lab: A new experimental approach," Experimental Economics, Springer, Springer, vol. 9(4), pages 343-359, December.
  10. James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  11. Niu, Yongzhi, 2010. "Taxpayers' Response to Warnings of a Possible Tax Audit: Do They Change Their Compliance Behavior?," MPRA Paper 25551, University Library of Munich, Germany.
  12. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  13. James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  14. Julio López Laborda & Fernando Rodrigo Sauco, . "Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy, FEDEA 106, FEDEA.
  15. Niu, Yongzhi, 2010. "Tax audit impact on voluntary compliance," MPRA Paper 22651, University Library of Munich, Germany.
  16. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers, International Monetary Fund 06/222, International Monetary Fund.
  17. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer, Springer, vol. 7(3), pages 259-273, May.
  18. European Commission, 2013. "Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 38, Directorate General Taxation and Customs Union, European Commission.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:43:y:1990:i:no._1:p:23-37. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.