{"title":"Is a tax amnesty a good fiscal policy? a review of state experience in the usa","authors":"H. Luitel, Gerry J. Mahar","doi":"10.2139/SSRN.2234663","DOIUrl":null,"url":null,"abstract":"During and immediately after the recessions of 2001 and 2007-2009, tax amnesties in the American states rebounded in popularity. Is tax amnesty a good fiscal policy? To address this question, we review the experience of US state tax amnesty between 1982 and 2012 and identify the literature that support the argument that tax amnesties not only raise higher tax revenues for the state treasury in the short term, but also do not have negative effects on tax compliance in the long term. We then point out some of the statistical pitfalls in the literature and explain why they are important.","PeriodicalId":47355,"journal":{"name":"Economics Bulletin","volume":null,"pages":null},"PeriodicalIF":0.6000,"publicationDate":"2013-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"10","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics Bulletin","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/SSRN.2234663","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}
引用次数: 10
Abstract
During and immediately after the recessions of 2001 and 2007-2009, tax amnesties in the American states rebounded in popularity. Is tax amnesty a good fiscal policy? To address this question, we review the experience of US state tax amnesty between 1982 and 2012 and identify the literature that support the argument that tax amnesties not only raise higher tax revenues for the state treasury in the short term, but also do not have negative effects on tax compliance in the long term. We then point out some of the statistical pitfalls in the literature and explain why they are important.
期刊介绍：
The Economic Bulletin is an open-access letters journal founded in 2001 with the mission of providing free and extremely rapid scientific communication across the entire community of research economists. EB publishes original notes, comments, and preliminary results. We are especially interested in publishingmanuscripts that keep the profession informed about on-going research programs. Our publication standard is that a manuscript be original, correct and of interest to a specialist. Submissions in these categories are refereed and our objective is to make a decision within two months. Accepted papers are published immediately. It is expected that in many cases, manuscripts published in these categories will form the foundation for more complete works to besubsequently submitted to other journals. In all cases, submissions are restricted to seven printed pages exclusive of references, tables, figures, and appendices, and must be in PDF format. EB also publishes non-refereed letters to the editor, conference announcements and research announcements.
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