Evidence on Subsequent Filing from the State of Michigan's Income Tax Amnesty

Posted: 4 Mar 2003

See all articles by Charles W. Christian

Charles W. Christian

Arizona State University

Sanjay Gupta

Michigan State University - Eli Broad College of Business

James C. Young

Northern Illinois University - Department of Accountancy

Abstract

Based on individual taxpayer-level data from Michigan, this study provides first-time empirical evidence on the subsequent filing compliance of state income tax amnesty participants. We find that about two-thirds of new filers and nine-tenths of previous filers who filed amended returns under amnesty, subsequently filed income tax returns. These results hold after controlling for observable differences between new and amending filers. Although in aggregate an estimated 5,500 taxpayers were added to Michigan's tax rolls, the additional revenue raised from these taxpayers appears marginal, at about 0.1 percent of the state's personal income tax revenues.

Suggested Citation

Christian, Charles W. and Gupta, Sanjay and Young, James C., Evidence on Subsequent Filing from the State of Michigan's Income Tax Amnesty. National Tax Journal, 55 No. 4, December 2002. Available at SSRN: https://ssrn.com/abstract=368324

Charles W. Christian

Arizona State University ( email )

Tempe, AZ 85287-3606
United States
480-820-7016 (Phone)

Sanjay Gupta (Contact Author)

Michigan State University - Eli Broad College of Business ( email )

632 Bogue Street, 520 BCC
East Lansing, MI 48824
United States
517-432-6488 (Phone)

HOME PAGE: http://www.broad.msu.edu/

James C. Young

Northern Illinois University - Department of Accountancy ( email )

College of Business
DeKalb, IL 60115
United States

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