An investigative analysis for the development of a federal tax amnesty program



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The purpose of this dissertation is to investigate the feasibility of developing a federal tax amnesty program. The methodology used is primarily legal and analytical research, with some simple statistics applied to the empirical state data, for the purpose of estimating federal revenue potential from tax amnesty. The investigation shows that amnesty can be a valuable tool in reducing the size and growth of the underground economy, when used as part of a comprehensive program of tougher enforcement of the tax laws, and tax reform. Chapter two presents a comprehensive review of the federal voluntary disclosure experience, including a review and analysis of the principal cases. The analysis shows that the prior voluntary disclosure program was successful, despite its poor organization, and that it was terminated without adequate reflection. Chapter three summarizes the amnesty laws and results of fourteen state tax amnesty programs. A simple model of state tax amnesty was constructed from this analysis. The model identified two independent variables, the tax gap and the level of promotion, as crucial to success. [...]



Tax collection--United States, Tax administration and procedure--United States