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State Income Tax Amnesties: Causes

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  • Dubin, Jeffrey A
  • Graetz, Michael J
  • Wilde, Louis L
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    Abstract

    This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. The authors find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, the authors estimate that if the IRS audit rate had remained constant during the 1980-1988 period (instead of falling by almost one half), then the cumulative probability that an average state would have had a tax amnesty by 1988 would have fallen by just over 25 percent. Copyright 1992, the President and Fellows of Harvard College and the Massachusetts Institute of Technology.

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    Bibliographic Info

    Article provided by MIT Press in its journal Quarterly Journal of Economics.

    Volume (Year): 107 (1992)
    Issue (Month): 3 (August)
    Pages: 1057-70

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    Handle: RePEc:tpr:qjecon:v:107:y:1992:i:3:p:1057-70

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    Web page: http://mitpress.mit.edu/journals/

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    Web: http://mitpress.mit.edu/journal-home.tcl?issn=00335533

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    Cited by:
    1. Eduardo Engel & James R. Hines Jr., 1998. "Understanding Tax Evasion Dynamics," Documentos de Trabajo 47, Centro de Economía Aplicada, Universidad de Chile.
    2. Mark, Skidmore & Chad, Cotti & James, Alm, 2011. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," MPRA Paper 33937, University Library of Munich, Germany.
    3. Lars P. Feld & Bruno S. Frey, 2007. "Tax Evasion, Tax Amnesties and the Psychological Tax Contract," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0729, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Daniel McFadden, 2009. "The human side of mechanism design: a tribute to Leo Hurwicz and Jean-Jacque Laffont," Review of Economic Design, Springer, vol. 13(1), pages 77-100, April.
    5. 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 paper0718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Mikesell, John L. & Ross, Justin M., 2012. "Fast Money? The Contribution Of State Tax Amnesties To Public Revenue Systems," National Tax Journal, National Tax Association, vol. 65(3), pages 529-62, September.
    7. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer, vol. 7(3), pages 259-273, May.
    8. Julio López Laborda & Fernando Rodrigo Sauco, 2002. "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española, IEF, vol. 163(4), pages 121-153, December.
    9. 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), vol. 139(III), pages 375-396, September.
    10. Sandro Momigliano & Pietro Rizza, 2007. "Temporary measures in Italy: buying or losing time?," MNB Conference Volume, Magyar Nemzeti Bank (the central bank of Hungary), vol. 1(1), pages 61-71, December.
    11. Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
    12. Eric Le Borgne, 2006. "Economic and Political Determinants of Tax Amnesties in the U.S. States," IMF Working Papers 06/222, International Monetary Fund.

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