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Participation in Tax Amnesties: The Individual Income Tax

Author

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  • Fisher, Ronald C.
  • Goddeeris, John H.
  • Young, James C.

Abstract

Examines individual participation in amnesties, both from the point of view of what economic analysis would lead us to expect and on the basis of evidence from actual amnesty programs. Concludes that amnesties are appropriate in easing the transition to enhanced enforcement and seen to generate immediate revenue efficiently.

Suggested Citation

  • Fisher, Ronald C. & Goddeeris, John H. & Young, James C., 1989. "Participation in Tax Amnesties: The Individual Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 15-27, March.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:1:p:15-27
    DOI: 10.1086/NTJ41788770
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    Citations

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    Cited by:

    1. James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
    2. Lars Gläser & Martin Halla, 2008. "Die EU‐Zinsenrichtlinie: Ein Schuss in den Ofen?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 83-101, February.
    3. Carla Marchese & Fabio Privileggi, 2004. "Tax Amnesties and the Self-Selection of Risk-Averse Taxpayers," European Journal of Law and Economics, Springer, vol. 18(3), pages 319-341, December.
    4. 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;National Tax Journal, vol. 65(3), pages 529-562, September.
    5. Terry Shevlin & Jacob Thornock & Braden Williams, 2017. "An examination of firms’ responses to tax forgiveness," Review of Accounting Studies, Springer, vol. 22(2), pages 577-607, June.
    6. Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015. "The occurrence of tax amnesties: Theory and evidence," Journal of Public Economics, Elsevier, vol. 125(C), pages 70-82.
    7. James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    8. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2023. "Cash and the Hidden Economy: Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," Journal of Business Ethics, Springer, vol. 185(1), pages 89-114, June.
    9. Hari Luitel & Mehmet Tosun, 2014. "A reexamination of state fiscal health and amnesty enactment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(5), pages 874-893, October.
    10. Alstadsæter, Annette & Johannesen, Niels & Le Guern Herry, Ségal & Zucman, Gabriel, 2022. "Tax evasion and tax avoidance," Journal of Public Economics, Elsevier, vol. 206(C).
    11. James Alm & William Beck, 1990. "Tax Amnesties and Tax Revenues," Public Finance Review, , vol. 18(4), pages 433-453, October.
    12. Christian, Charles W. & Gupta, Sanjay & Young, James C., 2002. "Evidence on Subsequent Filing From the State of Michigan’s Income Tax Amnesty," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(4), pages 703-721, December.
    13. Annette Alstadsæter & Niels Johannesen & Gabriel Zucman, 2019. "Tax Evasion and Inequality," American Economic Review, American Economic Association, vol. 109(6), pages 2073-2103, June.
    14. Patricia Gil & Justin Holz & John List & Andrew Simon & Alejandro Zentner, 2023. "Toward an Understanding of Tax Amnesties: Theory and Evidence from a Natural Field Experiment," Natural Field Experiments 00772, The Field Experiments Website.
    15. 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.
    16. James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009. "Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation," Economic Analysis and Policy, Elsevier, vol. 39(2), pages 235-253, September.
    17. Julio López Laborda & Fernando Rodrigo Sauco, "undated". "Incidencia de la amnistía fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
    18. Bayer, Ralph-C. & Oberhofer, Harald & Winner, Hannes, 2015. "The occurrence of tax amnesties: Theory and evidence," Journal of Public Economics, Elsevier, vol. 125(C), pages 70-82.
    19. Muhammad Muazzam Mughal, 2012. "Reasons of Tax Avoidance and Tax Evasion: Reflections from Pakistan," Journal of Economics and Behavioral Studies, AMH International, vol. 4(4), pages 217-222.
    20. Marchese, Carla & Privileggi, Fabio, 2001. "Who participates in tax amnesties? Self-selection of risk-averse taxpayers," POLIS Working Papers 21, Institute of Public Policy and Public Choice - POLIS.
    21. Benno Torgler & Christoph A. Schaltegger, 2005. "Tax Amnesties and Political Participation," Public Finance Review, , vol. 33(3), pages 403-431, May.
    22. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.
    23. Paul Dunn & Jonathan Farrar & Cass Hausserman, 2018. "The Influence of Guilt Cognitions on Taxpayers’ Voluntary Disclosures," Journal of Business Ethics, Springer, vol. 148(3), pages 689-701, March.
    24. Ho Fai Chan & Uwe Dulleck & Jonas Fooken & Naomi Moy & Benno Torgler, 2021. "Cash and the Hidden Economy: Laboratory and Artefactual Field Experimental Evidence on Fighting Tax Evasion in Small Business Transactions," CREMA Working Paper Series 2021-01, Center for Research in Economics, Management and the Arts (CREMA).
    25. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

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