{"id":"https://openalex.org/W3137984250","doi":"https://doi.org/10.1086/ntj41788630","title":"AMNESTIES FOR STATE TAX EVADERS: THE NATURE OF AND RESPONSE TO RECENT PROGRAMS","display_name":"AMNESTIES FOR STATE TAX EVADERS: THE NATURE OF AND RESPONSE TO RECENT PROGRAMS","publication_year":1986,"publication_date":"1986-12-01","ids":{"openalex":"https://openalex.org/W3137984250","doi":"https://doi.org/10.1086/ntj41788630","mag":"3137984250"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41788630","doi":"https://doi.org/10.1086/ntj41788630","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41788630","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073076486","display_name":"John L. Mikesell","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"JOHN L. MIKESELL","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5073076486"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.2568,"has_fulltext":false,"cited_by_count":59,"citation_normalized_percentile":{"value":0.96234835,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"39","issue":"4","first_page":"507","last_page":"525"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-amnesty","display_name":"tax amnesty","score":0.8320000171661377},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.796999990940094},{"id":"https://openalex.org/keywords/state-tax-administration","display_name":"state tax administration","score":0.6060000061988831},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.6620000004768372},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"accounts receivable","score":0.6510000228881836},{"id":"https://openalex.org/keywords/tax-penalties","display_name":"tax sanctions","score":0.6150000095367432},{"id":"https://openalex.org/keywords/tax-revenue-effects","display_name":"tax revenue effects","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.701142430305481},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.6828746795654297},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.6037114262580872},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5878922939300537},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5564197897911072},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4645274579524994},{"id":"https://openalex.org/C134121241","wikidata":"https://www.wikidata.org/wiki/Q899301","display_name":"Yield (engineering)","level":2,"score":0.45348283648490906},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4403609037399292},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.4358804225921631},{"id":"https://openalex.org/C202451310","wikidata":"https://www.wikidata.org/wiki/Q328554","display_name":"Accounts receivable","level":2,"score":0.4312899112701416},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.41321998834609985},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4083097279071808},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.40717869997024536},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35841840505599976},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.23149240016937256},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11060121655464172},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.0},{"id":"https://openalex.org/C191897082","wikidata":"https://www.wikidata.org/wiki/Q11467","display_name":"Metallurgy","level":1,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1086/ntj41788630","doi":"https://doi.org/10.1086/ntj41788630","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41788630","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7096334212","https://openalex.org/W7097557561","https://openalex.org/W2162285926","https://openalex.org/W2988650474","https://openalex.org/W2335078962","https://openalex.org/W330286426","https://openalex.org/W611561980","https://openalex.org/W2265593089","https://openalex.org/W3124294862","https://openalex.org/W4243381663"],"abstract_inverted_index":{"Since":[0],"1981,":[1],"twenty-five":[2],"states":[3],"have":[4,7,36,41,103],"conducted":[5],"or":[6,29],"authorized":[8],"formal":[9],"amnesties":[10,101],"under":[11],"which":[12],"businesses":[13],"and":[14,46,59,90,95,120],"individuals":[15],"could":[16],"pay":[17],"prior":[18],"tax":[19,27,118],"liabilities":[20],"without":[21],"the":[22,34,42,53,64],"penalties":[23],"normally":[24],"associated":[25],"with":[26],"evasion":[28],"nonobservance.":[30],"Structural":[31],"features":[32],"of":[33,56],"programs":[35],"varied":[37],"widely,":[38],"however,":[39],"as":[40,85,87],"results":[43],"in":[44],"yields":[45],"impact":[47],"on":[48,92,117],"equity.":[49],"This":[50],"paper":[51],"examines":[52],"structural":[54],"components":[55],"each":[57],"program":[58],"compiles":[60],"yield":[61],"data":[62],"for":[63,74,79],"programs.":[65],"Analysis":[66],"shows":[67],"that":[68,99,108],"whether":[69],"accounts":[70],"receivable":[71],"are":[72],"eligible":[73],"amnesty":[75],"is":[76],"particularly":[77],"important":[78],"yield.":[80],"Revenue":[81],"effects,":[82],"long":[83],"term":[84],"well":[86],"short":[88],"term,":[89],"effects":[91],"fundamental":[93],"equity":[94],"compliance":[96],"incentives":[97],"suggest":[98],"some":[100],"may":[102],"been":[104],"too":[105],"broad,":[106],"but":[107],"a":[109,113],"number":[110],"had":[111],"made":[112],"clearly":[114],"positive":[115],"effect":[116],"administration":[119],"compliance.":[121]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":5},{"year":2017,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2021-03-29T00:00:00"}
