Based on individual taxpayer-level data from Michigan, this study provides first-time empirical evidence on the subsequent filing compliance of state income tax amnesty participants. We find that about two-thirds of new filers and nine-tenths of previous filers who filed amended returns under...

Provides new evidence on the factors associated with using tax return preparers from a balanced panel of microlevel tax return data for 1982-1984

Examines individual participation in amnesties, both from the point of view of what economic analysis would lead us to expect and on the basis of evidence from actual amnesty programs. Concludes that amnesties are appropriate in easing the transition to enhanced enforcement and seen to generate...

This paper examines the relationship between lay illness beliefs, accessibility of Western health-care sources, and rates of physician utilization in two neighboring rural communities in Mexico. One of these communities--Pichátaro--has restricted access to sources of a physician's treatment,...