Forgiveness is Divine, But is it Good Tax Policy?
by: Justin Ross
According to Professor Justin Ross forgiving tax evaders and delinquents through sporadic offerings of “amnesty” has become an increasingly common practice among state governments in the U.S. Although these programs initially were part of important tax reforms, they have advanced in popularity in a misguided effort to serve as a panacea to revenue shortfalls. Tax amnesties can be good policy, however, if they can be reformed as permanent complements to the existing tax system.
Professor Ross examines this practice in the current Insights policy brief.