Patricia Gil (Dirección Normal de Impuestos Internos), Justin E. Holz (Chicago; Google Scholar), John A. Listing (Chicago; Google Scholar), Andrew Simon (Chicago; Google Scholar), Alejandro Zentner (Texas; Google Scholar), Towards an Understanding of Tax Amnesties: Principle and Proof From a Pure Discipline Experiment:

Receiving a message a couple of tax amnesty program (particularly deterrence messages) will increase the probability of becoming a member of the amnesty and repaying some debt; importantly, such amnesties don’t trigger a discount in tax funds over the next two years, opposite to present theoretical predictions.

As federal, state, and native budgets proceed to tighten, governments have turned to an age-old strategy to extend tax revenues: tax amnesties, or packages permitting taxpayers to voluntarily disclose unpaid taxes and to pay an outlined quantity, thus avoiding penalties.