FEDERAL TAX AMNESTY: REFLECTING ON THE STATES' EXPERIENCES
The experiences of the 18 states that have undertaken a tax amnesty program are examined. These programs suggest that tax amnesty can be a successful means of creating short-term revenue windfalls, broadening the tax base to include previous nonfilers, and focusing public attention on programs to in...
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| Veröffentlicht in: | The Tax lawyer 1986-10, Vol.40 (1), p.145-184 |
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| container_title | The Tax lawyer |
| container_volume | 40 |
| creator | Ross, Bonnie G. |
| description | The experiences of the 18 states that have undertaken a tax amnesty program are examined. These programs suggest that tax amnesty can be a successful means of creating short-term revenue windfalls, broadening the tax base to include previous nonfilers, and focusing public attention on programs to increase tax enforcement. The disadvantages of an amnesty program include its expense, the difficulties of administration, the uncertainty of success, and the unavoidable highlighting of the existence of a compliance problem. Despite these negative facets, a federal tax amnesty could be a useful tool in improving compliance. Based upon the states' experiences with such programs, there is every reason to believe that a one-time, short-term federal program would be a suitable component of a program to improve tax enforcement. Ideally, in addition to attracting otherwise lost revenue, a tax amnesty program would encourage delinquent taxpayers to rejoin the system. |
| format | Article |
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These programs suggest that tax amnesty can be a successful means of creating short-term revenue windfalls, broadening the tax base to include previous nonfilers, and focusing public attention on programs to increase tax enforcement. The disadvantages of an amnesty program include its expense, the difficulties of administration, the uncertainty of success, and the unavoidable highlighting of the existence of a compliance problem. Despite these negative facets, a federal tax amnesty could be a useful tool in improving compliance. Based upon the states' experiences with such programs, there is every reason to believe that a one-time, short-term federal program would be a suitable component of a program to improve tax enforcement. Ideally, in addition to attracting otherwise lost revenue, a tax amnesty program would encourage delinquent taxpayers to rejoin the system.</description><identifier>ISSN: 0040-005X</identifier><identifier>EISSN: 2329-6089</identifier><language>eng</language><publisher>Washington: Section of Taxation, American Bar Association</publisher><subject>Abatement ; Amnesties ; Amnesty ; Compliance ; Federal taxes ; Fines & penalties ; Income taxes ; Personal income taxes ; Programs ; Revenue ; State income tax ; States ; Taxation ; Taxes ; Taxpaying ; Use taxes</subject><ispartof>The Tax lawyer, 1986-10, Vol.40 (1), p.145-184</ispartof><rights>1986 American Bar Association</rights><rights>Copyright American Bar Association, Section of Taxation Fall 1986</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/20769148$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/20769148$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,780,784,803,58017,58250</link.rule.ids></links><search><creatorcontrib>Ross, Bonnie G.</creatorcontrib><title>FEDERAL TAX AMNESTY: REFLECTING ON THE STATES' EXPERIENCES</title><title>The Tax lawyer</title><description>The experiences of the 18 states that have undertaken a tax amnesty program are examined. These programs suggest that tax amnesty can be a successful means of creating short-term revenue windfalls, broadening the tax base to include previous nonfilers, and focusing public attention on programs to increase tax enforcement. The disadvantages of an amnesty program include its expense, the difficulties of administration, the uncertainty of success, and the unavoidable highlighting of the existence of a compliance problem. Despite these negative facets, a federal tax amnesty could be a useful tool in improving compliance. Based upon the states' experiences with such programs, there is every reason to believe that a one-time, short-term federal program would be a suitable component of a program to improve tax enforcement. Ideally, in addition to attracting otherwise lost revenue, a tax amnesty program would encourage delinquent taxpayers to rejoin the system.</description><subject>Abatement</subject><subject>Amnesties</subject><subject>Amnesty</subject><subject>Compliance</subject><subject>Federal taxes</subject><subject>Fines & penalties</subject><subject>Income taxes</subject><subject>Personal income taxes</subject><subject>Programs</subject><subject>Revenue</subject><subject>State income tax</subject><subject>States</subject><subject>Taxation</subject><subject>Taxes</subject><subject>Taxpaying</subject><subject>Use taxes</subject><issn>0040-005X</issn><issn>2329-6089</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>1986</creationdate><recordtype>article</recordtype><sourceid/><recordid>eNqFjs1Kw0AYRQdRMFYfQRjcuAp8X37mp7sQJ20gppLMIq7CpMmAQU1N2kXf3oG6d3UX93DuvSJeEAbSZyDkNfEAIvAB4uaW3C3LCBACgvTIOlMvqkoKqpOGJq-lqvX7mlYqK1Sq83JDdyXVW0VrnWhVP1PVvKkqV2Wq6ntyY83nMjz85YroTOl06xe7TZ4mhT9yxv0AJeM9DqzvMWCSM2GNkdJy3jODNjbWteD-WNZL5HyPArrORBb3DDvWhSvydNEe5unnNCzHdpxO87dbbNHpwlgg_w9yBAgHPV6gcTlOc3uYP77MfG4D4ExiJMJfx_9SXw</recordid><startdate>19861001</startdate><enddate>19861001</enddate><creator>Ross, Bonnie G.</creator><general>Section of Taxation, American Bar Association</general><general>American Bar Association</general><scope/></search><sort><creationdate>19861001</creationdate><title>FEDERAL TAX AMNESTY: REFLECTING ON THE STATES' EXPERIENCES</title><author>Ross, Bonnie G.</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-j767-21967d1e6dd1269768faa99f77d6a1f5af7d10003f6d9177c180bba4f1c61b6b3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>1986</creationdate><topic>Abatement</topic><topic>Amnesties</topic><topic>Amnesty</topic><topic>Compliance</topic><topic>Federal taxes</topic><topic>Fines & penalties</topic><topic>Income taxes</topic><topic>Personal income taxes</topic><topic>Programs</topic><topic>Revenue</topic><topic>State income tax</topic><topic>States</topic><topic>Taxation</topic><topic>Taxes</topic><topic>Taxpaying</topic><topic>Use taxes</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Ross, Bonnie G.</creatorcontrib><jtitle>The Tax lawyer</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Ross, Bonnie G.</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>FEDERAL TAX AMNESTY: REFLECTING ON THE STATES' EXPERIENCES</atitle><jtitle>The Tax lawyer</jtitle><date>1986-10-01</date><risdate>1986</risdate><volume>40</volume><issue>1</issue><spage>145</spage><epage>184</epage><pages>145-184</pages><issn>0040-005X</issn><eissn>2329-6089</eissn><abstract>The experiences of the 18 states that have undertaken a tax amnesty program are examined. These programs suggest that tax amnesty can be a successful means of creating short-term revenue windfalls, broadening the tax base to include previous nonfilers, and focusing public attention on programs to increase tax enforcement. The disadvantages of an amnesty program include its expense, the difficulties of administration, the uncertainty of success, and the unavoidable highlighting of the existence of a compliance problem. Despite these negative facets, a federal tax amnesty could be a useful tool in improving compliance. Based upon the states' experiences with such programs, there is every reason to believe that a one-time, short-term federal program would be a suitable component of a program to improve tax enforcement. Ideally, in addition to attracting otherwise lost revenue, a tax amnesty program would encourage delinquent taxpayers to rejoin the system.</abstract><cop>Washington</cop><pub>Section of Taxation, American Bar Association</pub><tpages>40</tpages></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 0040-005X |
| ispartof | The Tax lawyer, 1986-10, Vol.40 (1), p.145-184 |
| issn | 0040-005X 2329-6089 |
| language | eng |
| recordid | cdi_proquest_journals_197635817 |
| source | HeinOnline Law Journal Library; JSTOR Archive Collection A-Z Listing |
| subjects | Abatement Amnesties Amnesty Compliance Federal taxes Fines & penalties Income taxes Personal income taxes Programs Revenue State income tax States Taxation Taxes Taxpaying Use taxes |
| title | FEDERAL TAX AMNESTY: REFLECTING ON THE STATES' EXPERIENCES |
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