Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
Discusses time series methods that can be used to examine the long run effects of a tax amnesty, and applies these methods to the 1985 Colorado amnesty. Suggests that a typical amnesty seems unlikely to generate significant new revenues, but also seems unlikely to compromise voluntary compliance.
Volume (Year): 46 (1993)
Issue (Month): 1 (March)
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