Economic and Political Determinants of Tax Amnesties in the U.S. States

Economic and Political Determinants of Tax Amnesties in the U.S. States
This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly affect the introduction and timing of amnesties. In particular, the paper empirically disentangles opposite theoretical effects to... READ MORE...

Publication date: October 2006
ISBN 9781451864823
$18.00

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Publication date: October 2006

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