Matches in SemOpenAlex for { <https://semopenalex.org/work/W2162285926> ?p ?o ?g. }
Showing items 1 to 69 of
69
with 100 items per page.
- W2162285926 abstract "Tax amnesty programs have exploded in popularity among cash-strapped states since the beginning of the Great Recession. Though many scholars have been interested in the long-term tax compliance effects after amnesty programs, this paper is the first to consider short-run compliance effects just prior to a known amnesty – a moral hazard effect leading to strategic delinquencies. Evidence of this is detected from year-over-year tax revenue change in quarters just prior to an amnesty program. Regression analysis on pre-amnesty periods for state tax amnesty programs between 1982 and 2011 indicate that states experience higher pre-amnesty revenues when recent delinquents are excluded from amnesty participation. The point estimates from OLS indicated that about 4.3 to 6.4 percent of an average amnesty’s recovery came from strategically delayed payments, whereas IV/2SLS put the range at 12.9 to 16.5 percent." @default.
- W2162285926 created "2016-06-24" @default.
- W2162285926 creator A5018710835 @default.
- W2162285926 creator A5021382913 @default.
- W2162285926 date "2011-01-01" @default.
- W2162285926 modified "2023-09-26" @default.
- W2162285926 title "Strategic Tax Planning for State Tax Amnesties: Evidence from Eligibility Period Restrictions" @default.
- W2162285926 cites W2080008708 @default.
- W2162285926 doi "https://doi.org/10.2139/ssrn.1822174" @default.
- W2162285926 hasPublicationYear "2011" @default.
- W2162285926 type Work @default.
- W2162285926 sameAs 2162285926 @default.
- W2162285926 citedByCount "0" @default.
- W2162285926 crossrefType "journal-article" @default.
- W2162285926 hasAuthorship W2162285926A5018710835 @default.
- W2162285926 hasAuthorship W2162285926A5021382913 @default.
- W2162285926 hasConcept C100001284 @default.
- W2162285926 hasConcept C10138342 @default.
- W2162285926 hasConcept C121964417 @default.
- W2162285926 hasConcept C144133560 @default.
- W2162285926 hasConcept C145236788 @default.
- W2162285926 hasConcept C162077342 @default.
- W2162285926 hasConcept C162324750 @default.
- W2162285926 hasConcept C17744445 @default.
- W2162285926 hasConcept C195487862 @default.
- W2162285926 hasConcept C199539241 @default.
- W2162285926 hasConcept C2778976748 @default.
- W2162285926 hasConcept C556758197 @default.
- W2162285926 hasConcept C94625758 @default.
- W2162285926 hasConceptScore W2162285926C100001284 @default.
- W2162285926 hasConceptScore W2162285926C10138342 @default.
- W2162285926 hasConceptScore W2162285926C121964417 @default.
- W2162285926 hasConceptScore W2162285926C144133560 @default.
- W2162285926 hasConceptScore W2162285926C145236788 @default.
- W2162285926 hasConceptScore W2162285926C162077342 @default.
- W2162285926 hasConceptScore W2162285926C162324750 @default.
- W2162285926 hasConceptScore W2162285926C17744445 @default.
- W2162285926 hasConceptScore W2162285926C195487862 @default.
- W2162285926 hasConceptScore W2162285926C199539241 @default.
- W2162285926 hasConceptScore W2162285926C2778976748 @default.
- W2162285926 hasConceptScore W2162285926C556758197 @default.
- W2162285926 hasConceptScore W2162285926C94625758 @default.
- W2162285926 hasLocation W21622859261 @default.
- W2162285926 hasOpenAccess W2162285926 @default.
- W2162285926 hasPrimaryLocation W21622859261 @default.
- W2162285926 hasRelatedWork W1494845083 @default.
- W2162285926 hasRelatedWork W1540379932 @default.
- W2162285926 hasRelatedWork W1830711817 @default.
- W2162285926 hasRelatedWork W1906623810 @default.
- W2162285926 hasRelatedWork W2580940136 @default.
- W2162285926 hasRelatedWork W2739979170 @default.
- W2162285926 hasRelatedWork W277550786 @default.
- W2162285926 hasRelatedWork W2793593592 @default.
- W2162285926 hasRelatedWork W2911093601 @default.
- W2162285926 hasRelatedWork W2919025328 @default.
- W2162285926 hasRelatedWork W2936252151 @default.
- W2162285926 hasRelatedWork W2966913689 @default.
- W2162285926 hasRelatedWork W2969909015 @default.
- W2162285926 hasRelatedWork W2970672699 @default.
- W2162285926 hasRelatedWork W3080801634 @default.
- W2162285926 hasRelatedWork W3081357221 @default.
- W2162285926 hasRelatedWork W3123869927 @default.
- W2162285926 hasRelatedWork W3198498808 @default.
- W2162285926 hasRelatedWork W624035182 @default.
- W2162285926 hasRelatedWork W70302601 @default.
- W2162285926 isParatext "false" @default.
- W2162285926 isRetracted "false" @default.
- W2162285926 magId "2162285926" @default.
- W2162285926 workType "article" @default.