State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable

Posted: 21 Aug 2006

See all articles by LeAnn Luna

LeAnn Luna

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research

Michael Brown

Millikin University - Tabor School of Business

Katrina L. Mantzke

Northern Illinois University - Department of Accountancy

Ralph B. Tower

Wake Forest University

Lorraine McClenny Wright

North Carolina State University - Department of Accounting

Abstract

The authors provide an overview of state tax amnesties, saying they are profitable but their long-term effect is unclear. Amnesties might best work during the transition from one tax system to another or preceding major changes in administrative rules, the authors say.

Suggested Citation

Luna, LeAnn and Brown, Michael and Mantzke, Katrina L. and Tower, Ralph B. and Wright, Lorraine McClenny, State Tax Amnesties: Forgiveness is Divine - and Possibly Profitable. State Tax Notes, Vol. 41, No. 8, August 21, 2006. Available at SSRN: https://ssrn.com/abstract=924967

LeAnn Luna (Contact Author)

University of Tennessee, Knoxville - College of Business Administration - Center for Business and Economic Research ( email )

711 Stokely Management Center
Knoxville, TN 37996-4334
United States
865-974-6080 (Phone)
865-974-3100 (Fax)

Michael Brown

Millikin University - Tabor School of Business ( email )

1184 West Main Street
Decatur, IL 62522
United States

Katrina L. Mantzke

Northern Illinois University - Department of Accountancy ( email )

College of Business
DeKalb, IL 60115
United States

Ralph B. Tower

Wake Forest University ( email )

2601 Wake Forest Road
Winston-Salem, NC 27109
United States

Lorraine McClenny Wright

North Carolina State University - Department of Accounting ( email )

Raleigh, NC 27695-8113
United States

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