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Evidence on Subsequent Filing From the State of Michigan’s Income Tax Amnesty

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  • Christian, Charles W.
  • Gupta, Sanjay
  • Young, James C.

Abstract

Based on individual taxpayer-level data from Michigan, this study provides first-time empirical evidence on the subsequent filing compliance of state income tax amnesty participants. We find that about two-thirds of new filers and nine-tenths of previous filers who filed amended returns under amnesty, subsequently filed income tax returns. These results hold after controlling for observable differences between new and amending filers. Although in aggregate an estimated 5,500 taxpayers were added to Michigan’s tax rolls, the additional revenue raised from these taxpayers appears marginal, at about 0.1 percent of the state’s personal income tax revenues.

Suggested Citation

  • 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.
    • Handle: RePEc:ntj:journl:v:55:y:2002:i:4:p:703-21
    DOI: 10.17310/ntj.2002.4.03
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    References listed on IDEAS

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    1. 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.
    2. 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.
    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. James Alm & William Beck, 1990. "Tax Amnesties and Tax Revenues," Public Finance Review, , vol. 18(4), pages 433-453, October.
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    Cited by:

    1. Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
    2. Michael Masiya, 2019. "Lessons from Voluntary Compliance Window (VCW): Malawi's tax amnesty programme," CESifo Working Paper Series 7584, CESifo.
    3. Roberts, Michael L., 2010. "Independence, impartiality, and advocacy in client conflicts," Research in Accounting Regulation, Elsevier, vol. 22(1), pages 29-39.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. Neal D. Buckwalter & Nathan Y. Sharp & Jaron H. Wilde & David A. Wood, 2014. "Are State Tax Amnesty Programs Associated with Financial Reporting Irregularities?," Public Finance Review, , vol. 42(6), pages 774-799, November.
    9. 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.
    10. 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.
    11. Koch, Christian & Müller, Cornelius, 2022. "Tax Amnesties and the Insurance Effect: An Experimental Study," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112991, Verein für Socialpolitik / German Economic Association, revised 2022.

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