TAX AMNESTIES AND COMPLIANCE IN THE LONG RUN: A TIME SERIES ANALYSIS
- 1 March 1993
- journal article
- research article
- Published by University of Chicago Press in National Tax Journal
- Vol. 46 (1) , 53-60
- https://doi.org/10.1086/ntj41788996
Abstract
This paper discusses time series methods that can be used to examine the long run effects of a tax amnesty, and applies these methods to the 1985 Colorado amnesty. Several time series models are es...Keywords
This publication has 2 references indexed in Scilit:
- Wiping the Slate Clean: Individual Response to State Tax AmnestiesSouthern Economic Journal, 1991
- Tests of Equality Between Sets of Coefficients in Two Linear RegressionsEconometrica, 1960