Tax Amnesties and Compliance in the Long Run: A Time Series Analysis

Discusses time series methods that can be used to examine the long run effects of a tax amnesty, and applies these methods to the 1985 Colorado amnesty. Suggests that a typical amnesty seems unlikely to generate significant new revenues, but also seems unlikely to compromise voluntary compliance.

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Year of publication:	1993
Authors:	Alm, James ; Beck, William
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 46.1993, 1, p. 53-60
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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