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Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems

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  • Mikesell, John L.
  • Ross, Justin M.

Abstract

State tax amnesties have become a commonplace component of state tax administration over the last 30 years. This paper reviews the structural evolution of all state amnesty programs and makes the case that their fundamental purpose has shifted from improving tax administration to emphasizing revenue maximization. It then provides empirical evidence on which state amnesty program features aid in this effort. The regression results reveal that most of the malleable amnesty program features that tend to increase amnesty recoveries also conflict with or undermine the goal of improving the tax administration system.

Suggested Citation

  • 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.
  • Handle: RePEc:ntj:journl:v:65:y:2012:i:3:p:529-62
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    References listed on IDEAS

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    1. 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.
    2. Joel Slemrod, 2007. "Cheating Ourselves: The Economics of Tax Evasion," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 25-48, Winter.
    3. 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.
    4. Jeffrey A. Dubin & Michael J. Graetz & Louis L. Wilde, 1992. "State Income Tax Amnesties: Causes," The Quarterly Journal of Economics, Oxford University Press, vol. 107(3), pages 1057-1070.
    5. Hari Luitel & Mehmet Serkan Tosun, 2010. "An Examination of the Relation between State Fiscal Health and Amnesty Enactment," Working Papers 10-009, University of Nevada, Reno, Department of Economics;University of Nevada, Reno , Department of Resource Economics.
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    Cited by:

    1. repec:eco:journ1:2017-03-29 is not listed on IDEAS
    2. repec:spr:reaccs:v:22:y:2017:i:2:d:10.1007_s11142-017-9390-6 is not listed on IDEAS
    3. 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.
    4. Colin C. Williams, 2014. "Confronting the Shadow Economy," Books, Edward Elgar Publishing, number 15370.
    5. 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.
    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. Koch, Christian & Müller, Cornelius, 2015. "Anticipated Tax Amnesties and Tax Compliance: An Experimental Study," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association.

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