Participation in Tax Amnesties: The Individual Income Tax
John H. Goddeeris and
James C. Young
National Tax Journal, 1989, vol. 42, issue 1, 15-27
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 immediate revenue efficiently.
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