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Tax Amnesties and Compliance in the Long Run: A Time Series Analysis

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  • Alm, James
  • Beck, William

Abstract

Discusses time series methods that can be used to examine the long run effects of a tax amnesty, and applies these methods to the 1985 Colorado amnesty. Suggests that a typical amnesty seems unlikely to generate significant new revenues, but also seems unlikely to compromise voluntary compliance.

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Bibliographic Info

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

Volume (Year): 46 (1993)
Issue (Month): 1 (March)
Pages: 53-60

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Handle: RePEc:ntj:journl:v:46:y:1993:i:no._1:p:53-60

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Cited by:
  1. 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.
  2. Eduardo Engel & James R. Hines Jr., 1998. "Understanding Tax Evasion Dynamics," Documentos de Trabajo, Centro de Economía Aplicada, Universidad de Chile 47, Centro de Economía Aplicada, Universidad de Chile.
  3. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.
  4. 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.
  5. 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.
  6. Langenmayr, Dominika, 2014. "Voluntary Disclosure of Evaded Taxes - Increasing Revenues, or Increasing Incentives to Evade?," Discussion Papers in Economics, University of Munich, Department of Economics 21359, University of Munich, Department of Economics.
  7. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010, Department of Economics, University of St. Gallen 2010-17, Department of Economics, University of St. Gallen.
  8. Sandro Momigliano & Pietro Rizza, 2007. "Temporary measures in Italy: buying or losing time?," MNB Conference Volume, Magyar Nemzeti Bank (the central bank of Hungary), Magyar Nemzeti Bank (the central bank of Hungary), vol. 1(1), pages 61-71, December.
  9. Gelardi, Alexander M.G., 1996. "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis," National Tax Journal, National Tax Association, National Tax Association, vol. 49(1), pages 17-30, March.
  10. 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.

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