Amazing Grace: Tax Amnesties and Compliance

James Alm (), Michael McKee and William Beck

National Tax Journal, 1990, vol. 43, issue 1, 23-37

Abstract: Uses experimental methods to analyze the long run impact of an amnesty. Explains post-amnesy compliance is higher when an amnesty is accompanied by increased enforcement efforts than when enforcement increases without an amnesty.

Date: 1990
References: Add references at CitEc
Citations: View citations in EconPapers (54)

Downloads: (external link)
https://doi.org/10.1086/NTJ41788822 (application/pdf)
https://doi.org/10.1086/NTJ41788822 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:43:y:1990:i:1:p:23-37

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().