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...

In an effort to reduce the workload of the tax authorities in Taiwan, and to assist firms in meeting their tax obligations, Article 102 of the Income Tax Law prescribes that a firm may entrust a certified public accountant (CPA) to prepare, attest and file its business income tax returns. For...