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National tax journal
Based on individual taxpayer-level data from Michigan, this study provides first-time empirical evidence on the subsequent filing compliance of state income tax amnesty participants. We find that about two-thirds of new filers and nine-tenths of previous filers who filed amended returns under amnesty, subsequently filed income tax returns. These results hold after controlling for observable differences between new and amending filers. Although in aggregate an estimated 5,500 taxpayers weredoi:10.17310/ntj.2002.4.03 fatcat:ovsxrtfuhrc6fjae6lsepyio6u