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- Title
Wiping the Slate Clean: Individual Response to State Tax Amnesties.
- Authors
Alm, James; Beck, William
- Abstract
The results in this paper suggest that individuals respond systematically and predictably in their amnesty compliance behavior to changes in incentives introduced by an amnesty. In particular, changes in post-amnesty enforcement practices will encourage greater participation in an amnesty. States interested in maximizing revenue from their amnesty can and should utilize this information on individual responses in the design of the amnesty. A productive amnesty will allow past evaders to participate, reduce interest payments on back taxes, increase post-amnesty criminal penalties, and increase funding for tax code enforcement following the grace period; the first three features can be introduced at zero cost, while the last feature requires some government expenditure. In short, individuals clearly consider fiscal incentives in making their amnesty decisions, and information on these responses should be useful to states that are planning strategies to increase compliance.
- Subjects
TAX amnesty; REVENUE
- Publication
Southern Economic Journal, 1991, Vol 57, Issue 4, p1043
- ISSN
0038-4038
- Publication type
Article
- DOI
10.2307/1060332