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Fall 2004

ISSN 0890-913X

Volume 20, Number 1

Categories: Fall 2004 | Public Finance

The Laffer Curve for Amnesty

E. Bruce Hutchinson, The University of Tennessee at Chattanooga

J. R. Clark, University of Tennessee at Chattanooga

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TheLafferCurveforAmnestyE.BruceHutchinsonTheUniversityofTennesseeatChattanoogaJ.R.ClarkTheUniversityofTennesseeatChattanoogaTaxamnestyprograms,whichhavethepotentialtoimpactmany,areperiodicallyproposed.Estimatesofthenumberoftaxpayerswhoowebacktaxesrangeupto20million(Jackson1986).From1919to1952,thefederalgovernmenthadaprogramthatgrantedtaxevadersamnestyfromcriminalprosecutioniftheyvoluntarilyacknowledgedtheirnon-compliance.Between1982and1996,thirty-fivestatesenactedsomeformofataxamnesty(Table1);somestates,forexample,Florida,IllinoisandLouisiana,approvedadditionalamnestiestherebyexceedingtheone-timeonlyamnestythatofficialsfrequentlystressasessential(Mikesell1986,LeonardandZeckhauser1987).AlmandBeck(1990)andPommerehneandZweifel(1991)stressthattheeffectofamnestyontaxpayercompliancebecomesindeterminateunlesstaxpayersbelievetheofficials.Thispaperdevelopsanaggregatepolitical-economymodeloftaxamnesty,thefutureprovisionofenforcement,andbyimplicationevasionoftaxesandcollectionofunpaidtaxes.Inparticular,weareconcernedwithpublicpolicyallocatingresourcestoenforcementandtheresultingaggregatebehaviorofthepublic.Table1

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Metadata [hide]

Title	The Laffer Curve for Amnesty
Authors/Creators:	E. Bruce Hutchinson, The University of Tennessee at Chattanooga J. R. Clark, University of Tennessee at Chattanooga
Year:	2004
Volume:	20
Number:	1
Pages:	9 - 29
Publisher:	The Association of Private Enterprise Education
ISSN:	0890-913X
Document Type:	Articles
Keywords:	Taxation, Laffer curve, Political economy, Public expenditure, Fiscal policy

Citation:
Hutchinson, E. Bruce; Clark, J. R. / 2004. "The Laffer Curve for Amnesty." The Journal of Private Enterprise, 20(1): 9-29.