Access Statistics for James Alm

Author contact details at EconPapers.

Working Paper File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
"Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China 0 0 1 45 0 0 6 147
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 0 2 12 229
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 2 68 0 6 18 142
A Convenient Truth: Property Taxes and Revenue Stability 1 1 2 127 1 1 2 182
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 0 1 52
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 5 19 1,840 3 17 144 11,737
Analyzing and Reforming Tunisia's Tax System 0 0 5 21 0 0 7 70
Analyzing and Reforming Tunisia's Tax System 0 1 4 45 1 2 7 130
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 0 4 6 172
Applying Behavioral Economics to the Public Sector 1 1 6 185 2 4 18 386
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 140 1 2 3 422
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 0 2 122
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 59 1 1 1 99
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 3 52 1 1 12 153
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 0 0 96
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 1 3 73 1 6 16 631
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 2 24 104 1 12 63 228
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 108 2 3 12 135
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 0 2 242
Can ethics change? Enforcement and its effects on taxpayer compliance 1 2 10 46 1 3 15 58
China's Tax-for-Fee Reform and Village Inequality 0 1 1 151 1 4 5 467
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 1 2 5 173
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 1 3 149 2 3 9 813
Corruption and Firm Tax Evasion 0 0 1 172 4 10 29 358
Corruption and Firm Tax Evasion 0 0 6 148 2 4 39 484
Corruption, Optimal Taxation and Growth 0 0 0 81 1 1 3 208
Corruption, Taxation, and Tax Evasion 1 1 7 224 8 10 53 534
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 42 0 3 7 288
Culture Differences and Tax Morale in the United States and in Europe 0 1 9 532 1 6 26 1,837
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 75 1 1 1 124
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 3 23 0 1 8 30
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 0 0 2 408
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 96 0 0 1 325
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 0 38 1 1 4 286
Devising Administrative Approaches for Improving Tax Compliance 0 1 10 52 0 1 26 71
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 1 1 2 440
Did Latvia's Flat Tax Reform Improve Growth? 0 0 4 82 0 0 4 225
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 4 4 4 3 14 14 14
Do Ethics Matter? Tax Compliance and Morality 3 3 18 390 7 16 65 1,404
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 2 3 143
Do State Fiscal Policies Affect State Economic Growth? 0 0 4 190 0 1 13 541
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 0 1 529
Do We Have The Tools For Achieving Distributive Tax Justice? 0 2 32 33 0 3 32 33
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 1 3 12 389
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 21 0 1 5 25
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 3 7 19 398
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 1 3 96 1 3 10 376
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 5 78 1 5 37 153
Empathy, Sympathy, and Tax Compliance 0 1 3 253 0 3 11 451
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 1 1 4 125
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 2 4 64 1 6 33 270
Estimating Tax Agency Efficiency 0 0 1 100 0 0 2 233
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 1 2 66 0 2 5 196
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 5 163 2 5 19 459
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 0 1 1 4 6 11
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 8 291 1 6 30 739
Experiments on the Fly 0 0 0 18 1 2 4 47
Experiments on the Fly 0 0 1 25 1 2 6 22
Explaining the Growth of Government Spending in South Africa 0 0 2 430 0 0 12 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 1 388 0 0 8 1,573
Financial Constraints and Firm Tax Evasion 1 1 3 71 1 6 22 150
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 0 1 9 100
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 1 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 1 4 6 135
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 0 2 5 66
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 1 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 2 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 1 2 270
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 38 0 0 3 23
In the Land of OZ: Designating Opportunity Zones 0 0 0 9 0 2 4 61
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 3 129 2 4 18 257
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 1 1 2 231
Is Economics Useful for Public Policy? 0 0 1 1 1 1 5 7
Is Economics Useful for Public Policy? 0 0 2 81 0 2 9 280
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 1 1 4 102 1 9 25 365
Laboratory Experiments 1 1 7 55 1 2 22 162
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 2 32 2 4 12 25
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 2 9 711 3 8 27 2,273
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 69 0 1 5 244
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 5 75 1 2 9 236
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 2 176
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 6 36 2 4 21 56
New Technologies and the Evolution of Tax Compliance 0 0 2 51 0 0 16 107
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 3 4 10 219
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 1 1 598
Payroll Taxes and Contributions 0 0 0 83 1 2 3 378
Payroll taxes in Colombia 0 0 1 12 1 2 4 49
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 1 3 5 2,017
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 1 1 1 2
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 0 2 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 1 5 51 0 2 14 70
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 18 1 1 4 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 4 29 0 2 11 95
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 1 1 39 0 1 1 115
Rethinking Local Government Reliance on the Property Tax 0 0 4 133 1 1 12 414
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 1 1 228 0 3 19 855
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 1 5 141
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 1 1 1 192 1 2 4 614
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 2 122 0 4 13 441
Small Business Tax Compliance under Third-party Reporting 0 2 5 22 4 9 19 62
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 61 0 0 2 218
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 190 0 0 2 572
Stamp duties in Indian states - a case for reform 1 1 4 105 1 3 11 481
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 0 1 63
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 3 13 122
Tax Amnesties, Recidivism, and the Need for Reform 0 0 8 30 0 3 16 69
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 2 6 107
Tax Burden in Jamaica 0 1 3 427 0 1 9 1,913
Tax Compliance, Social Norms, and Influencers 5 30 30 30 12 67 67 67
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 2 2 35 35 3 8 50 51
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 1 1 8 105 3 6 30 226
Tax Morale and Tax Compliance from the Firm's Perspective 3 5 11 491 8 18 55 1,754
Tax Morale and Tax Evasion in Latin America 0 0 2 278 1 2 20 717
Tax Morale and Tax Evasion in Latin American Countries 0 0 6 170 4 8 36 428
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 3 417 1 2 9 1,245
Tax Policy Effects on Business Incentives in Pakistan 0 0 1 172 1 2 7 407
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 1 74 1 4 10 166
Tax and Corruption: A Global Perspective 0 0 1 84 0 0 1 142
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 1 2 258 2 6 14 910
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 0 0 133
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 295 0 1 3 513
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 0 0 1 89
Testing for Ricardian Equivalence in Indonesia 0 0 3 106 1 1 18 367
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 5 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 1 1 74
The Jamaican Individual Income Tax 0 0 0 168 0 0 2 1,994
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 1 138
The Relationship between State and Federal Tax Audits 0 0 0 114 1 1 3 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 1 1 1 106
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 5 8 54 61 7 13 65 86
Trust, the Pandemic, and Public Policies 0 0 0 78 0 0 2 58
Understanding and Combatting Tax Evasion 0 0 2 101 0 0 3 157
Using Behavioral Economics in Public Economics 2 2 3 283 3 4 12 357
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 4 188 0 2 20 426
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 2 35 0 2 7 91
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 2 23 0 2 3 35
Using behavioural economics to understand tax compliance 0 3 13 67 2 9 31 104
Value-added Taxation and Consumption 5 8 19 392 9 19 56 1,241
W(h)ither the Tax Gap? 0 0 1 143 0 0 5 147
What Drivers Road Infrastructure Spending? 0 0 1 20 0 1 4 34
What Drives State Tax Reforms? 0 0 0 56 0 0 2 93
What Motivates Tax Compliance 0 2 11 241 3 11 57 597
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 1 1 5 64 1 3 14 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 264 0 0 5 589
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 4 194 1 3 11 133
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 1 1 0 1 4 5
Whither the Marriage Tax? 0 2 3 32 0 3 8 119
Who Benefits from Tax Evasion? 0 1 1 320 2 3 9 1,729
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 1 24 1 3 5 48
Total Working Papers 39 116 549 18,506 164 512 1,997 66,618
4 registered items for which data could not be found

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce 0 0 1 26 1 3 5 145
40 years of tax evasion games: a meta-analysis 1 3 19 67 2 16 90 262
A Call for Replication Studies 0 0 0 10 0 1 2 57
A Call for Replication Studies 0 0 0 1 1 2 3 24
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 1 18 0 2 4 70
A Call for Replication Studies 0 0 0 7 0 1 1 53
A Call for Replication Studies 0 0 0 1 0 1 2 25
A Call for Replication Studies 0 0 0 7 0 1 3 63
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 0 2 22
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 52 2 2 6 378
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 1 6 1 1 5 31
Amazing Grace: Tax Amnesties and Compliance 1 1 5 106 1 10 22 243
Appeals to Social Norms and Taxpayer Compliance 1 1 2 5 1 2 7 37
Applying Behavioral Economics to the Public Sector 0 0 2 71 1 2 10 252
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 1 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 2 3 3 43
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 46 0 1 6 132
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 2 36 0 1 8 117
Audit selection and income tax underreporting in the tax compliance game 0 0 1 307 1 1 3 884
Audits, audit effectiveness, and post-audit tax compliance 3 3 12 32 5 12 47 159
Baseball Salaries and Income Taxes 0 0 0 19 1 3 11 128
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 1 3 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 0 0 6 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 2 4
Changing the Social Norm of Tax Compliance by Voting 0 0 2 32 2 6 13 85
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 0 0 1 61
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 1 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 4 65 5 7 19 281
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 4 9 0 1 15 34
Corruption and firm tax evasion 0 0 11 147 1 5 43 585
Corruption, Optimal Taxation, and Growth 0 0 0 28 0 0 1 112
Culture differences and tax morale in the United States and in Europe 0 0 3 386 1 4 24 1,197
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 1 1 5 41 3 5 14 150
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 0 0 4 240
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 1 109 0 1 4 333
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 1 12 0 0 3 66
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 1 1 3
Devising Administrative Policies for Improving Tax Compliance 0 1 1 17 1 3 7 33
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 0 0 115
Distance and intrastate college student migration 0 1 4 136 1 4 30 557
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 1 3 5 144
Do Ethics Matter? Tax Compliance and Morality 1 1 9 143 5 7 41 539
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 0 0 0 89
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 28 0 1 5 126
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 1 1 1 12 2 2 4 71
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 1 1 1 1 1 4 9 9
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 72 0 1 4 272
Do we have the tools for achieving distributive tax justice? 0 0 0 0 1 4 4 4
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 2 19
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 6 0 0 0 34
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 1 1 4 7 2 2 7 31
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 0 1 23
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 1 1 89 0 1 5 390
Economic and Noneconomic Factors in Tax Compliance 0 3 13 95 4 10 42 260
Empathy, sympathy, and tax compliance 0 0 4 76 1 3 15 284
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 1 1 18 0 2 5 91
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 3 52 1 2 12 160
Estimating Tax Agency Efficiency 0 0 1 21 0 0 5 74
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 3 9 212 4 8 29 516
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 1 4 55
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 2 54 0 1 7 222
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 2 195 1 4 6 714
Experiments on the fly 0 0 0 0 1 2 6 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 4 242
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 0 5 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 9 436 2 5 23 1,448
Financial constraints and firm tax evasion 1 2 11 68 1 5 48 364
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 1 1 2 75
Fiscal exchange, collective decision institutions, and tax compliance 1 7 15 378 1 10 41 1,019
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 0 4 1,045
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 2 18 1 1 5 106
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 0 200 0 1 5 575
Globalization and tax policy 0 0 1 62 0 0 4 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 2 14 1 3 7 91
Housing market regulations and strategic divorce propensity in China 0 1 1 16 2 6 18 53
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 2 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 1 1 2 151
In the land of OZ: designating opportunity zones 0 0 1 9 0 1 4 34
Income taxes and the timing of marital decisions 0 0 0 105 0 0 1 264
Inequitable wages and tax evasion 0 0 0 5 0 1 2 31
Information Reporting and Tax Compliance 0 2 3 13 0 2 4 59
Institutional Uncertainty and Taxpayer Compliance 0 1 5 337 3 6 26 828
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 10 0 0 0 73
Introduction 0 0 0 0 0 0 1 3
Introduction 0 0 0 0 1 1 1 2
Introduction to the Special Issue 0 0 0 8 1 1 1 28
Introduction to the Special Issue: Tax Evasion 0 0 0 6 2 2 2 30
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 0 1 60
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 1 1 60
Is Economics Useful for Public Policy? 0 0 1 11 0 0 3 51
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 18 0 1 7 122
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 1 3 1 1 5 20
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 3 6 223 3 7 26 1,018
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 2 26 0 0 3 86
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 5 13 1 5 24 54
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 3 38 1 1 11 126
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 1 1 4 138 1 1 13 544
Policy Watch: The Marriage Penalty 0 0 0 232 1 1 2 1,074
Property tax delinquency and its spillover effects on nearby properties 0 0 0 4 0 1 2 55
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 1 4 7
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 0 0 64
Rethinking local government reliance on the property tax 0 0 2 73 1 1 10 293
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 0 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 1 1 6 0 1 3 36
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 1 3 0 4 8 14
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 0 5 153
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 0 0 5
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 64 2 2 7 568
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 0 165
Small business tax compliance under third-party reporting 1 1 4 22 3 7 22 96
Social Capital and Tax Morale in Spain 0 0 1 124 0 0 3 431
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 2 48
Social programs as positive inducements for tax participation 0 0 0 26 2 4 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 4 58 0 0 8 156
Statement from the Editor 0 0 0 0 0 0 0 11
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 0 0 115
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 3 7 61 0 8 17 142
Tax Amnesties and Tax Revenues 0 0 2 84 0 0 5 175
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 5 8 20 403
Tax Base Erosion in Developing Countries 0 1 4 31 0 1 9 1,120
Tax Compliance With Two-Sided Uncertainty 0 0 0 11 0 0 0 44
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 40
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 27 1 1 4 708
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 4 54 0 2 7 208
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 13 1 1 9 88
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 0 0 0 534 0 0 6 1,389
Tax compliance as a coordination game 0 0 2 152 1 1 4 394
Tax evasion, labor market effects, and income distribution 0 0 1 20 0 0 2 60
Tax evasion, market adjustments, and income distribution 0 0 1 20 0 0 6 78
Tax evasion, technology, and inequality 1 2 23 50 5 12 86 213
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 0 0 106
Taxation, imperfect competition, and discontinuities 0 0 1 17 1 3 4 62
Taxpayer information assistance services and tax compliance behavior 0 0 7 155 1 3 26 510
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 1 1 1 173
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 1 1 2 46
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 1 1 16
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 1 1 2 159
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 11 0 1 2 70
The Item Veto and State Government Expenditures 0 0 0 0 0 0 0 119
The Need for Replications 0 0 0 0 0 0 0 2
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 0 0 26
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 2 2 4 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 0 3 20
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 0 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 0 0 1 45
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 0 4 26
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 1 1 0 3 12 12
Trust, the Pandemic, and Public Policies 0 0 5 8 0 1 10 20
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 0 115 0 1 8 353
Using Behavioral Economics in Public Economics 0 0 0 38 1 1 1 92
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 5 55 3 5 11 150
Using Laboratory Experimentsin Public Economics 1 1 3 75 1 3 8 165
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 4 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 1 6 0 3 5 27
Using behavioural economics to understand tax compliance 0 2 6 8 0 2 13 33
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 0 2 3 11
Value-added taxation and consumption 2 4 6 127 3 9 25 443
WHAT MOTIVATES TAX COMPLIANCE? 4 12 63 207 11 23 159 533
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 1 1 1 7 1 2 3 39
What Drives State Tax Reforms? 0 0 0 14 0 0 0 69
What Is an "Optimal'"Tax System? 0 0 3 115 1 3 9 459
What drives road infrastructure spending? 0 0 0 5 0 0 5 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 23 0 1 9 105
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 0 0 12
Whither the Marriage Tax? 0 0 0 12 1 3 17 93
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 1 1 1 36 1 1 4 117
Who Pays the Ticket Tax? 0 0 0 4 0 0 1 42
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 3 12 0 2 10 69
Why do Tax and Expenditure Limitations Pass in State Elections? 1 1 1 6 2 2 3 34
Why do people pay taxes? 2 7 34 1,939 9 25 87 5,241
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 20 1 2 7 134
Total Journal Articles 31 82 415 10,624 145 390 1,677 39,643
4 registered items for which data could not be found

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Decentralization and Local Government Borrowing in Indonesia 0 0 2 22 1 1 8 59
Designing Alternative Strategies to Reduce Tax Evasion 0 1 2 60 1 2 11 206
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 0 0 0 77
Globalization and state„local government finances 1 1 1 2 2 2 2 21
Introduction 0 0 0 5 0 0 3 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 1 3 5 29
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 1 2 5 136 5 8 30 530
1 registered items for which data could not be found
logo

LogEc Home

Top Working Papers
Top Journal Articles
Top Books
Top Chapters
Top Software Items

Top Authors

Top Working Paper series and Journals

About LogEc

Authors with papers registered in the RePEc Author Service.

Register yourself as an author or register more papers in the RePEc Author Service.

Authors with no registered papers

RePEc
LogEc provides access and usage for services based on the RePEc data set.

Örebro UniversityLogEc is hosted by the Örebro University School of Business.

Questions or comments? Please see our explanation of how the statistics are collected or e-mail logec@oru.se

Statistics updated 2025-03-03