Every individual’s decision-making process is guided in some measure by the basic principle that with every decision comes a consequence. Generally speaking, actions that comply with the applicable laws of a particular state afford the complying individual the protections provided by the laws of that state, such as police protection, infrastructure maintenance, and public schooling for children. Conversely, failure to abide by the laws of a state generally results in punishment, ranging from fines to imprisonment. However, policymakers in most states are challenging that time-honored principle when they adopt and implement tax amnesty programs.
