Tax Amnesties and Compliance in the Long Run: A Time Series Analysis

James Alm () and William Beck

National Tax Journal, 1993, vol. 46, issue 1, 53-60

Abstract: Discusses time series methods that can be used to examine the long run effects of a tax amnesty, and applies these methods to the 1985 Colorado amnesty. Suggests that a typical amnesty seems unlikely to generate significant new revenues, but also seems unlikely to compromise voluntary compliance.

Date: 1993
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Citations: View citations in EconPapers (47)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:46:y:1993:i:1:p:53-60

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