Tax amnesty programs have exploded in popularity among cash-strapped states since the beginning of the Great Recession …. Regression analysis on pre-amnesty periods for state tax amnesty programs between 1982 and 2011 indicates that states experience …

who lost their reelection bids and the introduction of a tax amnesty during their election years. …

We show that tax evaders can respond to a tax amnesty, even if enforcement activities do not change, if it is timed to …

Tax compliance literature lacks empirical evidence regarding the effects of a tax amnesty on tax compliance. To measure … suggest that tax compliance raises significantly when people get the opportunity to vote for or against a tax amnesty …, independently from whether a tax amnesty is rejected or not. The strongest effect can be achieved when voting is coupled with pre …

In this paper we model taxpayer participation in an unanticipated tax amnesty which can be entered by paying a fixed …

have enacted some form of tax amnesty, sometimes more than once. Many other countries have also used one or more amnesties … are a controversial revenue tool. The obvious purpose of a tax amnesty is to raise short-run revenue. This may or may not … experiences of several "typical" amnesties, and presents some conclusions and recommendations for the introduction of a tax …