Luitel, Hari; Tosun, Mehmet - In: International Tax and Public Finance 21 (2014) 5, pp. 874-893
We use event history analysis to separately model a state’s first and then repeated tax amnesties and test the revenue yield versus the fiscal stress hypotheses using a panel of annual data from all 50 states for the period 1982–2010. We also split our sample into two sub-periods,...