Fast Money? The Contribution Of State Tax Amnesties To Public Revenue Systems
AbstractState tax amnesties have become a commonplace component of state tax administration over the last 30 years. This paper reviews the structural evolution of all state amnesty programs and makes the case that their fundamental purpose has shifted from improving tax administration to emphasizing revenue maximization. It then provides empirical evidence on which state amnesty program features aid in this effort. The regression results reveal that most of the malleable amnesty program features that tend to increase amnesty recoveries also conflict with or undermine the goal of improving the tax administration system.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 65 (2012)
Issue (Month): 3 (September Citation: 65 National Tax Journal 529-62 (September 2012))
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
- Dubin, Jeffrey A & Graetz, Michael J & Wilde, Louis L, 1992. "State Income Tax Amnesties: Causes," The Quarterly Journal of Economics, MIT Press, vol. 107(3), pages 1057-70, August.
- Hari Luitel & Mehmet Serkan Tosun, 2010. "An Examination of the Relation between State Fiscal Health and Amnesty Enactment," Working Papers 10-009, University of Nevada, Reno, Department of Economics & University of Nevada, Reno , Department of Resource Economics.
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