State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable
Posted: 21 Aug 2006
Abstract
The authors provide an overview of state tax amnesties, saying they are profitable but their long-term effect is unclear. Amnesties might best work during the transition from one tax system to another or preceding major changes in administrative rules, the authors say.
Suggested Citation: Suggested Citation
Luna, LeAnn and Brown, Michael and Mantzke, Katrina L. and Tower, Ralph B. and Wright, Lorraine McClenny, State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable. State Tax Notes, Vol. 41, No. 8, August 21, 2006, Available at SSRN: https://ssrn.com/abstract=924967
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