Authors
Hari Sharan Luitel, Russell S Sobel
Publication date
2007/9
Journal
Public budgeting & finance
Volume
27
Issue
3
Pages
19-38
Publisher
Blackwell Publishing Inc
Description
Proponents argue that tax amnesties raise revenue both in the short and long run, by bringing former nonfilers back into the tax system. Opponents contend that amnesties produce little short‐run revenue and weaken incentives for long‐run tax compliance. However, over the last 21 years, 27 states offered tax amnesties for a second or third time. While previous research has estimated the impact of specific tax amnesties, none have estimated how the impact changes when offered repeatedly. We find that these additional tax amnesties generate less short‐run revenue than predecessors and tend to magnify revenue losses associated with disincentives for long‐run tax compliance.
Total citations
2007200820092010201120122013201420152016201720182019202020212022202320243253961536111320102112161
Scholar articles
HS Luitel, RS Sobel - Public budgeting & finance, 2007