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Tax Amnesties in India; An Empirical Evaluation

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  • Arindam Das Gupta
  • Dilip Mookherjee

Abstract

The purpose of this paper is to provide empirical estimates of the revenue impact of Indian income tax amnesties between 1965 and 1993. A theoretical framework in a companion paper examines the role of amnesties in allowing taxpayers to launder assets accumulated by past tax evasion. Based on this theory, a dummy variable technique to study the impact of amnesties on revenue is developed and applied to Indian data. Only the 1975 amnestv appears to have had a positive impact on revenue while other amnesties having negligible or even negative effects. These results support the hypothesis that adverse compliance effects of amnesties or falling penalty collection can overwhelm direct gains from an amnesty.

Suggested Citation

  • Arindam Das Gupta & Dilip Mookherjee, 1995. "Tax Amnesties in India; An Empirical Evaluation," Boston University - Institute for Economic Development 53, Boston University, Institute for Economic Development.
  • Handle: RePEc:fth:bosecd:53
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    1. repec:eco:journ1:2017-03-29 is not listed on IDEAS
    2. Bose, Pinaki & Jetter, Michael, 2012. "Liberalization and tax amnesty in a developing economy," Economic Modelling, Elsevier, vol. 29(3), pages 761-765.
    3. Julio LÛpez Laborda & Fernando Rodrigo Sauco, "undated". "Incidencia de la amnistÌa fiscal de 1991 en el cumplimiento a largo plazo en el IRPF," Studies on the Spanish Economy 106, FEDEA.
    4. Julio López Laborda & Fernando Rodrigo Sauco, 2002. "El análisis económico de las amnistías fiscales: ¿Qué hemos aprendido hasta ahora?," Hacienda Pública Española, IEF, vol. 163(4), pages 121-153, December.
    5. Nicolas Marceau & Steeve Mongrain, 2000. "Amnesties and Co-operation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 259-273, May.
    6. I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
    7. Das-Gupta, Arindam & Lahiri, Radhika & Mookherjee, Dilip, 1995. "Income tax compliance in India: An empirical analysis," World Development, Elsevier, vol. 23(12), pages 2051-2064, December.

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