State Income Tax Amnesties: Causes
分析了1980-1988年间美国各州实施所得税赦免计划的原因，发现潜在收益比财政状况更重要，并估计若IRS审计率保持恒定，州实施赦免的累计概率将下降25%以上。
This paper analyzes empirically for the years 1980-1988 the factors that led states with state income taxes to run tax amnesty programs. We find that the potential yield from an amnesty is more important than the fiscal status of a state. Furthermore, we estimate that if the 1RS audit rate had remained constant during the 1980–1988 period (instead of falling by almost one half), then the cumulative probability that an average state would have had a tax amnesty by 1988 would have fallen by just over 25 percent.