State Tax Amnesty Programs on the Rebound: Again

Wells, Steve C.; Tschopp, Daniel J.; Barney, Douglas K.
January 2005
Journal of State Taxation;Winter2005, Vol. 23 Issue 3, p47
Academic Journal
The article looks at the U.S. state tax amnesty programs implemented in 2001, 2002 and 2003 and examines their results. It has been observed that tax collections in the three states which implemented tax amnesty programs and were studied, surpassed expected collections. More states have utilized tax amnesty programs after the findings of the said study were published.


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