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This document summarizes a study on the economic and behavioral factors influencing tax compliance using data from the 1997 Arkansas Tax Penalty Amnesty Program. The study collected data from amnesty tax forms, federal tax lists, and surveys of amnesty participants. It analyzed how characteristics like income, filing status, and self-reported reasons for nonpayment or participation in amnesty impacted tax owed. The results suggest taxpayers are not homogeneous in their motivations, and enforcement methods m

Author

heehan6

Language

EN