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State income tax amnesties: Causes

Dubin, Jeffrey A. and Graetz, Michael J. and Wilde, Louis L. (1992) State income tax amnesties: Causes. Quarterly Journal of Economics, 107 (3). pp. 1057-1070. ISSN 0033-5533.

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This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. We find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, we estimate that if the IRS audit rate had remained constant during the 1980-1988 period (instead of falling by almost one half), then the cumulative probability that an average state would have had a tax amnesty by 1988 would have fallen by just over 25 percent.

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Additional Information:© 1992 Oxford University Press. Michael J. Graetz thanks the National Science Foundation for research support (grant no. SES-870443) as do Jeffrey A. Dubin and Louis L. Wilde (grant no. SES-8701027). We thank Mike McDonald and Mike Udell for research assistance. This paper is a revised version of Dubin, Graetz, and Wilde [1989]. Graetz is currently serving as Deputy Assistant Secretary (Tax Policy) of the Treasury. This research was conducted before Graetz assumed that office and does not necessarily reflect the views of the Treasury Department. We also acknowledge the comments of seminar participants at the University of California at Los Angeles, Claremont College, McMaster University, and the NBER Summer Institute as well as those of an anonymous referee, and two members of the board of editors. Formerly SSWP 712.
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Subject Keywords:Amnesty, Taxes, Tax audits, State income tax, State taxes, Income taxes, Estimated taxes, Economic models, Revenue, Tax revenues
Issue or Number:3
Record Number:CaltechAUTHORS:20171109-133406168
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Usage Policy:No commercial reproduction, distribution, display or performance rights in this work are provided.
ID Code:83107
Deposited By: Jacquelyn Bussone
Deposited On:16 Nov 2017 23:57
Last Modified:03 Oct 2019 19:02

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