PARTICIPATION IN TAX AMNESTIES: THE INDIVIDUAL INCOME TAX

Ronald C. Fisher · John H. Goddeeris · James Young

90 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

Do tax amnesties generate revenue that would not otherwise be collected? Will tax amnesties provide continuing future revenue gains? And is an amnesty appropriate in the transition to a new tax enforcement regime? Based on economic analysis of the choice to participate in an amnesty and examination of the characteristics of participants in Michigan and other states, it appears that amnesties are not particularly effective in identifying tax evaders, so that any long-term revenue gains are likely to be small. But amnesties are appropriate in easing the transition to enhanced enforcement and seem to generate immediate revenue efficiently.

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References

1972Income tax evasion: a theoretical analysis 1985AN ECONOMIC PERSPECTIVE ON TAX EVASION

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2007The Revenue Impact of Repeated Tax Amnesties 2009Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation 2014The Occurrence of Tax Amnesties: Theory and Evidence 1990TAX RATES AND TAX EVASION: EVIDENCE FROM CALIFORNIA AMNESTY DATA 1991Taxpayer Compliance: Setting New Agendas for Research

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