<span><span>Is a tax amnesty a good tax policy? To address this question, this book examines whether a typical state tax amnesty is likely to generate substantial short term tax revenues without a corresponding significant negative effect on long run tax compliance. </span></span>

In this short note, I review the causes of state tax amnesties. Particularly, I point out the inconsistencies in the arguments regarding selection, interpretation, and functional forms of variables used for the data analysis in an existing literature. Taking these considerations into account,...