Tax Amnesties, Recidivism, and the Need for Reform

James Alm () and Jay A. Soled
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Jay A. Soled: Rutgers University

No 2115, Working Papers from Tulane University, Department of Economics

Abstract: For years, governments have instituted and administered tax amnesty programs of various forms. At least as measured by the metric of revenue collections, some of these programs have proven successful and others have not. However, none of these many programs properly accounts for the issue of recidivism in a meaningful manner. To address this problem and to enhance long-term tax compliance outcomes, this analysis advocates that legislative governing bodies make tax amnesty programs a one-time option: taxpayers who participate in one tax amnesty program would be barred from subsequent tax amnesty participation offered by the same taxing jurisdiction involving the same type of tax.

Keywords: Tax amnesty; tax compliance; recidivism (search for similar items in EconPapers)
JEL-codes: H26 H31 H71 K42 (search for similar items in EconPapers)
Date: 2021-08
New Economics Papers: this item is included in nep-isf, nep-iue, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:2115

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