The purpose of this paper is to provide empirical estimates of the revenue impact of Indian income tax amnesties between 1965 and 1993. A theoretical framework in a companion paper examines the role of amnesties in allowing taxpayers to launder assets accumulated by past tax evasion. Based on this theory, a dummy variable technique to study the impact of amnesties on revenue is developed and applied to Indian data. Only the 1975 amnestv appears to have had a positive impact on revenue while other amnesties having negligible or even negative effects. These results support the hypothesis that adverse compliance effects of amnesties or falling penalty collection can overwhelm direct gains from an amnesty.
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