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Tax Amnesties, Recidivism, and the Need for Reform

Author

Listed:
  • James Alm

    (Tulane University)

  • Jay A. Soled

    (Rutgers University)

Abstract

For years, governments have instituted and administered tax amnesty programs of various forms. At least as measured by the metric of revenue collections, some of these programs have proven successful and others have not. However, none of these many programs properly accounts for the issue of recidivism in a meaningful manner. To address this problem and to enhance long-term tax compliance outcomes, this analysis advocates that legislative governing bodies make tax amnesty programs a one-time option: taxpayers who participate in one tax amnesty program would be barred from subsequent tax amnesty participation offered by the same taxing jurisdiction involving the same type of tax.

Suggested Citation

  • James Alm & Jay A. Soled, 2021. "Tax Amnesties, Recidivism, and the Need for Reform," Working Papers 2115, Tulane University, Department of Economics.
    • Handle: RePEc:tul:wpaper:2115
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    File URL: http://repec.tulane.edu/RePEc/pdf/tul2115.pdf
    File Function: First Version, August 2021
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    More about this item

    Keywords

    Tax amnesty; tax compliance; recidivism;
    All these keywords.

    JEL classification:

    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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