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

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