This paper surveys the recent experience of States and European countries with tax amnesty programs. The introductory section reflects the surge of interest in providing a Federal program of similar scope to some of the State tax amnesty programs already offered with quotes from Members of Congress and the Administration. A brief history of prior Federal involvement with tax amnesty programs follows.
General observations pertaining to the State programs, along with what appear to be certain keys to success for State programs, is followed by a more detailed summary of each of the eight State programs held to date. The information gathered for this section was obtained from interviews held with State officials.
The final section discusses the experience of European tax amnesty programs in France, Italy, and Belgium and concludes with possible lessons the United States might draw from them.
CRS 84-603 E
"April 13, 1984."
SuDoc# LC 14. 18/3
