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 2 3 26 26 4 10 21 21
"Sizing" the problem of the Hard-to-Tax 0 4 16 33 0 6 28 63
A Convenient Truth: Property Taxes and Revenue Stability 0 0 5 115 1 5 14 127
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 7 17 65 1,520 39 125 754 8,116
Analyzing and Reforming Tunisia's Tax System 0 9 9 9 0 4 4 4
Analyzing and Reforming Tunisia's Tax System 0 0 6 32 0 1 13 38
Applying Behavioral Economics to the Public Sector 0 3 30 110 1 16 62 97
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 2 5 131 1 3 14 371
Assessing and Reforming Enterprise Taxation in Pakistan 0 1 5 19 2 7 31 52
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 0 8 59
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 1 55 2 4 22 515
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 1 7 72 0 2 11 200
China's Tax-for-Fee Reform and Village Inequality 1 1 7 143 2 6 33 377
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 1 1 1 18 1 1 6 110
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 6 119 3 12 74 619
Corruption and Firm Tax Evasion 4 6 25 134 9 16 48 179
Corruption and Firm Tax Evasion 1 6 64 64 1 13 31 31
Corruption, Optimal Taxation and Growth 1 3 11 68 2 7 21 153
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 2 3 36 1 6 21 228
Culture Differences and Tax Morale in the United States and in Europe 6 11 21 452 13 33 74 1,536
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 2 8 19 19 4 14 43 43
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 1 7 93 2 10 43 323
Designing economic instruments for the environment in a decentralized fiscal system 0 1 5 90 1 7 15 271
Detroit Property Tax Delinquency---Social Contract in Crisis 2 3 9 25 3 7 30 46
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 1 4 111 2 4 20 370
Did Latvia's Flat Tax Reform Improve Growth? 0 1 16 46 2 7 46 125
Do Ethics Matter? Tax Compliance and Morality 5 15 49 259 31 65 209 856
Do State Fiscal Policies Affect State Economic Growth? 0 0 3 166 0 0 19 390
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 2 12 58 154 3 29 176 425
Do eBay Sellers Comply with State Sales Taxes? 1 1 2 50 3 5 18 311
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 1 2 2 40 2 5 26 298
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 3 10 21 48 6 17 48 84
Empathy, Sympathy, and Tax Compliance 2 4 10 223 3 7 38 312
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 1 2 6 31 2 3 18 50
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 3 9 23 2 7 35 51
Estimating Tax Agency Efficiency 2 8 25 41 2 9 44 71
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 2 4 11 24 2 5 25 46
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 3 6 41 41 7 18 31 31
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 2 10 184 2 10 37 375
Explaining the Growth of Government Spending in South Africa 2 17 37 337 28 125 366 2,120
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 2 10 359 1 3 22 1,440
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 3 15 0 2 16 30
Fraude fiscal / Tax Fraud 0 2 7 29 2 6 14 33
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 2 136 136 1 9 25 25
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 1 2 4 52 1 3 9 132
How did foreclosures affect property values in Georgia School Districts? 0 0 0 32 0 1 4 50
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 79 0 1 10 229
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 2 61 1 2 12 197
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 9 30 108 567 21 79 291 1,691
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 5 57 0 2 13 166
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 2 3 30 1 2 10 135
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 2 3 7 52 2 5 20 130
On the External Validity of Laboratory Tax Compliance Experiments 1 1 16 91 2 6 25 55
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 2 191 1 2 6 560
Payroll Taxes and Contributions 0 1 3 78 1 6 15 341
Payroll taxes in Colombia 1 1 3 7 1 1 13 21
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 3 12 44 1,935
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 48 0 1 14 111
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 27 27 0 1 12 12
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 1 1 3 17 2 2 11 36
Rethinking Local Government Reliance on the Property Tax 0 2 8 92 2 7 25 257
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 3 8 25 176 8 23 74 543
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 2 7 14 1 5 16 26
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 3 7 17 171 3 8 27 534
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition 2 3 5 102 2 5 16 363
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 2 4 6 49 3 7 18 152
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 5 166 0 2 24 489
Stamp duties in Indian states - a case for reform 0 0 1 96 0 1 5 434
State Government Revenue Recovery from the Great Recession 0 0 2 18 0 0 13 21
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 3 15 1 2 16 27
Tax Burden in Jamaica 2 9 17 388 4 20 46 1,739
Tax Morale and Tax Compliance from the Firm's Perspective 4 18 82 323 25 99 324 1,019
Tax Morale and Tax Evasion in Latin America 1 4 12 237 2 7 25 525
Tax Morale and Tax Evasion in Latin American Countries 0 0 4 137 1 1 14 297
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 5 19 355 1 11 47 1,075
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 1 10 210 2 8 54 659
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 0 1 5 102
Testing Behavioral Public Economics Theories in the Laboratory 1 4 9 265 1 6 26 413
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 2 20 20 0 2 10 10
Testing for Ricardian Equivalence in Indonesia 2 4 16 16 3 9 17 17
The Internal Revenue Service and the American Middle Class 0 0 7 22 0 0 10 30
The Jamaican Individual Income Tax 0 1 3 151 1 6 19 1,933
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 3 33 0 3 16 117
The Relationship between State and Federal Tax Audits 0 0 1 112 0 1 7 1,061
The Role of Tax Exemptions and Credits 0 0 12 64 0 0 18 36
Understanding and Combatting Tax Evasion 0 0 21 71 0 1 38 69
Using Behavioral Economics in Public Economics 4 23 161 161 3 25 47 47
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 2 8 149 1 7 28 260
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 1 1 3 24 2 2 10 28
Value-added Taxation and Consumption 1 6 28 274 4 17 81 766
W(h)ither the Tax Gap? 0 1 113 113 1 9 21 21
What Drives State Tax Reforms? 0 2 37 37 0 4 12 12
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 4 29 224 2 13 67 405
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 4 164 164 0 3 13 13
Whither the Marriage Tax? 0 0 3 20 1 2 17 39
Who Benefits from Tax Evasion? 1 5 33 262 20 55 192 985
Total Working Papers 100 341 1,890 12,132 323 1,149 4,561 41,347
1 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 13 0 1 6 87
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 42 0 0 8 270
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 1 2 4 5 1 2 8 16
Amazing Grace: Tax Amnesties and Compliance 4 11 11 11 5 14 14 14
Applying Behavioral Economics to the Public Sector 0 0 5 22 1 4 17 65
Are Government Revenues From Financial Repression Worth the Costs? 0 0 4 8 0 0 8 26
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 1 4 0 0 6 31
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 16 0 2 7 46
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 2 3 16 0 3 10 50
Audit selection and income tax underreporting in the tax compliance game 2 4 5 265 2 5 13 783
Baseball Salaries and Income Taxes 0 0 2 16 1 3 16 75
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 2 104 0 1 9 281
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 3 6 21 759
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 0 10 30
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 12 1 1 3 36
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 30 2 3 6 95
Corruption and firm tax evasion 3 7 17 20 8 16 58 63
Corruption, Optimal Taxation, and Growth 0 1 7 20 0 1 23 69
Culture differences and tax morale in the United States and in Europe 6 14 31 200 16 44 111 603
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 1 3 53 1 4 17 188
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 4 11 100 1 8 28 262
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 0 0 0 1 1
Decentralization, privatization, and the solvency of local governments in reforming economies: the case of Budapest 0 1 1 9 0 1 2 55
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 20 0 3 15 90
Distance and intrastate college student migration 0 0 2 87 1 1 20 358
Do Ebay Sellers Comply With State Sales Taxes? 1 2 2 16 2 4 10 57
Do Ethics Matter? Tax Compliance and Morality 1 3 4 87 2 6 17 256
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 2 11 0 3 6 48
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 19 1 1 6 58
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 66 0 1 4 247
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 0 1 1 219 2 6 18 694
Does an uncertain tax system encourage üaggressive tax planningý? 0 1 1 1 0 3 6 6
Does the Income Tax Affect Marital Decisions? 0 0 0 0 0 0 0 0
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 2 80 0 2 7 320
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 9 44 159 4,328
Empathy, sympathy, and tax compliance 0 2 5 38 3 6 19 106
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 1 3 3 2 3 13 17
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 1 5 32 1 11 22 69
Estimating Tax Agency Efficiency 1 1 4 5 1 2 14 21
Estimating the Determinants of Taxpayer Compliance With Experimental Data 4 8 8 8 5 13 13 13
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 3 0 0 5 13
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 5 7 9 9 10 17 22 22
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 2 4 9 155 3 9 32 535
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 0 4 12 171
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 1 1 4 3 5 11 25
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 4 20 272 6 12 55 1,049
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 1 1 1 1 2 2 2 2
Fiscal exchange, collective decision institutions, and tax compliance 2 4 13 245 5 13 46 595
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 155 0 3 11 1,021
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 12 1 3 17 67
Getting the word out: Enforcement information dissemination and compliance behavior 0 7 14 136 4 16 40 365
Globalization and tax policy 0 1 3 54 0 2 8 223
Honesty or dishonesty of taxpayer communications in an enforcement regime 1 1 3 3 3 3 20 20
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 1 1 48 0 2 10 238
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 1 19 0 2 12 118
Income taxes and the timing of marital decisions 0 0 0 94 0 1 4 223
Institutional Uncertainty and Taxpayer Compliance 2 4 10 198 4 9 23 474
Intergovernmental Grants and Social Welfare 0 0 0 0 0 2 3 26
Introduction 0 0 0 10 0 0 5 65
Introduction to the Special Issue 0 1 1 8 0 1 3 17
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 0 0 6 41
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 1 17 0 1 7 49
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 5 9 167 5 13 91 768
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 3 15 0 1 4 40
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 1 1 2 16 5 6 14 37
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 2 8 102 1 3 15 430
Policy Watch: The Marriage Penalty 0 0 1 222 0 1 10 1,024
Property tax delinquency and its spillover effects on nearby properties 0 1 3 3 0 3 18 18
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 2 10 0 0 9 41
Rethinking local government reliance on the property tax 0 0 1 47 1 4 27 169
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 1 1 3 18 5 6 10 107
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 0 0 3 17
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 1 1 0 1 1 1
Sales Taxes and the Decision to Purchase Online 0 0 4 24 2 5 16 101
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 1 15 193
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 1 1 57 0 2 7 514
Shocks and Valuation in the Rental Housing Market 0 0 1 38 0 0 3 141
Social Capital and Tax Morale in Spain 0 0 0 98 0 1 4 332
Social Services and the Fiscal Burden in Russia 0 0 0 4 0 1 6 38
Social programs as positive inducements for tax participation 1 1 3 16 2 2 11 65
Spatiality and Persistence in U.S. Individual Income Tax Compliance 2 3 3 13 2 3 5 40
Statement from the Editor 0 0 0 0 0 0 2 2
THE CHOICE OF OPENING PRICES ON EBAY 0 0 2 43 0 0 5 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 3 7 7 7 4 10 10 10
Tax Amnesties and Tax Revenues 2 5 14 44 2 7 29 78
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 1 5 14 208
Tax Base Erosion in Developing Countries 0 3 7 10 0 4 13 1,061
Tax Compliance With Two-Sided Uncertainty 0 0 1 7 1 2 10 24
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 0 4 28
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 0 2 11 618
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 2 32 1 6 19 120
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 3 7 24 462 7 19 54 1,164
Tax compliance as a coordination game 1 2 4 129 1 5 20 318
Tax evasion, labor market effects, and income distribution 1 2 4 6 1 5 15 22
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 23 0 0 1 98
Taxation, imperfect competition, and discontinuities 0 0 1 13 1 1 3 34
Taxpayer information assistance services and tax compliance behavior 0 1 2 58 3 6 15 174
Testing Behavioral Public Economics Theories in the Laboratory 0 0 3 34 0 0 7 80
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 0 1 1 1
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 1 1
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 1 3 130
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 8 0 0 3 53
The Item Veto and State Government Expenditures 0 0 0 0 0 0 5 108
The Optimal Structure of Intergovernmental Grants 0 0 0 4 0 0 5 13
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 1 1 9 29
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 0 0 0 0 0
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 8 346
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 2 2 0 1 8 11
Uncertain Tax Policies, Individual Behavior, and Welfare 0 3 4 77 0 3 12 243
Using Behavioral Economics in Public Economics 1 7 11 11 2 9 19 19
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 2 24 0 2 10 67
Using Laboratory Experimentsin Public Economics 0 2 6 39 0 3 18 73
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 1 1 1 1 2 3 4 4
Value-added taxation and consumption 0 1 4 50 1 4 20 165
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 0 1 1 1 1
What Is an "Optimal'"Tax System? 3 10 11 11 6 15 16 16
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 1 1 1 0 2 5 5
Whither the Marriage Tax? 0 0 0 0 0 0 1 1
Who Benefits from Indexation? 0 0 0 0 1 1 2 2
Who Benefits from Tax Evasion? 0 2 2 24 0 4 5 62
Who Pays the Ticket Tax? 0 0 0 2 0 0 6 25
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 3 0 0 4 18
Why do people pay taxes? 14 47 163 1,324 21 96 320 3,828
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 7 7 14 18 43 43
Total Journal Articles 72 223 569 6,434 206 625 2,135 29,436


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 7 10 0 2 14 21
Designing Alternative Strategies to Reduce Tax Evasion 1 1 7 18 4 6 18 48
Expanding the theory of tax compliance from individual to group motivations 1 1 1 8 1 2 8 20
Globalization and state„local government finances 0 0 1 1 0 0 4 8
Introduction 0 0 0 0 0 0 3 7
The Relationship between State and Federal Tax Audits 0 1 3 20 0 2 11 84
Total Chapters 2 3 19 57 5 12 58 188


Statistics updated 2017-06-02