Dubin, Jeffrey A; Graetz, Michael J; Wilde, Louis L - In: The Quarterly Journal of Economics 107 (1992) 3, pp. 1057-70
This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. The authors find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, the authors estimate that if the...
