税收特赦是一项好的财政政策吗?美国各州经验回顾

IF 0.6 Q3 Economics, Econometrics and Finance Economics Bulletin Pub Date : 2013-03-17 DOI:10.2139/SSRN.2234663

H. Luitel, Gerry J. Mahar

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引用次数: 10

摘要

在2001年和2007-2009年的经济衰退期间及之后不久，美国各州的税收特赦又重新流行起来。税收特赦是一项好的财政政策吗?为了解决这个问题，我们回顾了1982年至2012年间美国州税收特赦的经验，并找出了支持税收特赦不仅在短期内为国库增加了更高的税收收入，而且在长期内对税收合规没有负面影响的文献。然后，我们指出了文献中的一些统计缺陷，并解释了为什么它们很重要。

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Is a tax amnesty a good fiscal policy? a review of state experience in the usa

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.

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来源期刊

Economics Bulletin ECONOMICS-

CiteScore

1.60

自引率

0.00%

发文量

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.