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An Examination of the Relation between State Fiscal Health and Amnesty Enactment

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Author Info

  • Hari Luitel

    ()
    (Algoma University)

  • Mehmet Serkan Tosun

    ()
    (Department of Economics, University of Nevada, Reno)

Abstract

Assuming a normal distribution of hazards, Dubin, Graetz, and Wilde (1992) analyze state tax amnesties in the 1980s and conclude that states run amnesties in response to revenue yield motive. Given the increased frequency with which states enacted amnesties during and after the 2001 recession, we investigate if there is a possible shift from revenue yield motive to fiscal stress motive. We find that the normal distribution of hazards assumption along with the multicollinearity problem led prior research to an erroneous conclusion, and that fiscal stress is indeed the main determinant of initial and repeated tax amnesties enacted by states between 1982 and 2005.

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File URL: http://www.coba.unr.edu/econ/wp/papers/UNRECONWP10009.pdf
File Function: First version, 2010
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Bibliographic Info

Paper provided by University of Nevada, Reno, Department of Economics & University of Nevada, Reno , Department of Resource Economics in its series Working Papers with number 10-009.

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Length: 45 pages
Date of creation: Dec 2010
Date of revision:
Handle: RePEc:unr:wpaper:10-009

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Related research

Keywords: Tax Amnesty; Fiscal Pressure; Duration Analysis;

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References

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  1. Alm, James & McKee, Michael J. & Skidmore, Mark, 1993. "Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries," National Tax Journal, National Tax Association, vol. 46(4), pages 463-76, December.
  2. John J. Seater & Robert J. Rossana, . "Temporal Aggregation and Economic Time Series," Working Paper Series 19, North Carolina State University, Department of Economics.
  3. Malik, Arun S. & Schwab, Robert M., 1991. "The economics of tax amnesties," Journal of Public Economics, Elsevier, vol. 46(1), pages 29-49, October.
  4. Fisher, Ronald C. & Goddeeris, John H. & Young, James C., 1989. "Participation in Tax Amnesties: The Individual Income Tax," National Tax Journal, National Tax Association, vol. 42(1), pages 15-27, March.
  5. 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.
  6. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
  7. Benno Torgler, 2003. "Tax Amnesty and Political Participation," Working papers 2003/07, Faculty of Business and Economics - University of Basel.
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Cited by:
  1. 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.

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