Fast Money? The Contribution of State Tax Amnesties to Public Revenue Systems

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Mikesell, John L.; Ross, Justin M.;
(2012)
  • Journal: National Tax Journal,volume 65,issue 3 September,pages529-62
  • Subject:
    acm: ComputingMilieux_LEGALASPECTSOFCOMPUTING

State tax amnesties have become a commonplace component of state tax administration over the last 30 years. This paper reviews the structural evolution of all state amnesty programs and makes the case that their fundamental purpose has shifted from improving tax adminis... View more
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