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Economic and Political Determinants of Tax Amnesties in the U.S. States

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  • Eric Le Borgne
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    Abstract

    This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to show that governors perceive amnesties as another revenue source (rather than a tax increase alternative). Finally, supporting evidence shows that by breaking horizontal equity, amnesties might be perceived as unfair: a significant correlation exists between governors who lost their reelection bids and the introduction of a tax amnesty during their election years.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 06/222.

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    Length: 13
    Date of creation: 01 Sep 2006
    Date of revision:
    Handle: RePEc:imf:imfwpa:06/222

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    Related research

    Keywords: Tax revenues; Economic models; tax amnesty; tax amnesties; state tax; state taxes; taxation; fiscal stress; revenue collection; tax compliance; tax liability; tax evaders; tax increases; tax evasion; national tax association; national tax journal; tax policy; tax journal; tax authorities; tax authority; tax administration; fiscal balance; tax collection; tax increase; tax rates; higher tax rates; tax liabilities; fiscal variables; total tax revenue; budget deficit; tax returns; tax base; tax administrators; corporate income tax; tax bill; fiscal affairs; state income tax; tax revenue; personal income tax revenues; sales tax; amount of tax; total tax collection; fiscal stabilizers; personal income tax; internal revenue; fiscal affairs department;

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    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.:
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    1. Timothy Besley & Anne Case, 2003. "Political Institutions and Policy Choices: Evidence from the United States," Journal of Economic Literature, American Economic Association, vol. 41(1), pages 7-73, March.
    2. Malik, Arun S. & Schwab, Robert M., 1991. "The economics of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(1), pages 29-49, October.
    3. 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.
    4. repec:att:wimass:9610 is not listed on IDEAS
    5. James Andreoni & Brian Erard & Jonathan Feinstein, 1998. "Tax Compliance," Journal of Economic Literature, American Economic Association, vol. 36(2), pages 818-860, June.
    6. Herman B. Leonard & Richard J. Zeckhauser, 1986. "Amnesty, Enforcement and Tax Policy," NBER Working Papers 2096, National Bureau of Economic Research, Inc.
    7. Alm, James & McKee, Michael J. & Beck, William, 1990. "Amazing Grace: Tax Amnesties and Compliance," National Tax Journal, National Tax Association, vol. 43(1), pages 23-37, March.
    8. Andreoni, James, 1991. "The desirability of a permanent tax amnesty," Journal of Public Economics, Elsevier, vol. 45(2), pages 143-159, July.
    9. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November.
    10. Stella, Peter, 1991. "An economic analysis of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(3), pages 383-400, December.
    11. Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association, vol. 46(1), pages 53-60, March.
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