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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 and Free Market Institute at Texas Tech University

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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 and Free Market Institute at Texas Tech University
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.