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3Andreoni,J,1991,“TheDesirability of a Permanent Tax Amnesty,”Journal of Public Economics,45,143-59.
4Committee on Ways and Means,1994,Taxpayers Who Fail to File Federal Income Tax Returns,Hearing before the Subcommittee on Oversight,October 26,1993,US Government Printing Office,Washington.
5Hasseldine,J.,1998,“Tax Amnesties:An International Review,"Bulletm for International Fiscal Documentation,52(7),303—10.
6Leonard,H.B.and Zeckhauser,R J,1986,“Amnesty,Enforcement and Tax Policy,"Working Paper No 2096,National Bureau of Economic Research.
7Lerman,A H,,1 986,“Tax Amnesty；The Federal Perspective,”"National Tax Journal,39(3),325-32.
8The World Bank Group,2002,“Amnesties”,http:／／WWW.worldbank.org／public sector／tax／amnesties.html.
