Access Statistics for James Alm

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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 2 3 7 150
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 1 2 7 231
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 2 68 2 3 19 145
A Convenient Truth: Property Taxes and Revenue Stability 0 1 2 128 0 1 2 183
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 2 2 3 54
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 1 4 21 1,844 9 19 122 11,756
Analyzing and Reforming Tunisia's Tax System 0 2 6 23 0 2 8 72
Analyzing and Reforming Tunisia's Tax System 1 1 4 46 1 3 8 133
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 0 1 6 173
Applying Behavioral Economics to the Public Sector 1 3 9 188 1 5 19 391
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 2 2 142 2 3 5 425
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 1 1 3 123
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 1 1 60 1 2 3 101
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 2 52 2 3 13 156
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 74 0 1 16 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 2 3 22 107 4 8 54 236
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 108 0 1 8 136
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 3 10 49 2 7 17 65
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 1 2 7 469
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 1 5 174
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 3 149 0 0 7 813
Corruption and Firm Tax Evasion 0 0 5 148 3 8 36 492
Corruption and Firm Tax Evasion 0 1 1 173 0 6 29 364
Corruption, Optimal Taxation and Growth 0 0 0 81 0 0 2 208
Corruption, Taxation, and Tax Evasion 1 3 8 227 3 11 49 545
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 0 42 1 1 6 289
Culture Differences and Tax Morale in the United States and in Europe 0 2 8 534 2 5 23 1,842
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 1 1 76 0 2 3 126
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 2 23 0 0 6 30
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 1 1 3 409
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 1 3 3 328
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 0 38 0 0 4 286
Devising Administrative Approaches for Improving Tax Compliance 1 3 11 55 1 4 21 75
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 0 0 2 440
Did Latvia's Flat Tax Reform Improve Growth? 0 0 3 82 1 1 4 226
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 0 0 14 14
Do Ethics Matter? Tax Compliance and Morality 3 5 17 395 5 13 66 1,417
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 1 4 144
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 190 1 1 9 542
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 3 11 36 2 7 23 40
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 0 0 10 389
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 21 0 0 4 25
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 2 19 400
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 3 96 1 2 11 378
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 2 78 1 5 28 158
Empathy, Sympathy, and Tax Compliance 0 0 1 253 2 4 12 455
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 0 2 125
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 3 7 67 2 7 33 277
Estimating Tax Agency Efficiency 0 0 1 100 2 3 4 236
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 66 1 2 5 198
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 2 3 7 166 6 10 24 469
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 1 2 1 4 10 15
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 1 6 292 2 3 24 742
Experiments on the Fly 0 0 0 18 0 1 3 48
Experiments on the Fly 0 0 1 25 0 1 5 23
Explaining the Growth of Government Spending in South Africa 0 0 2 430 0 0 9 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 1 6 1,574
Financial Constraints and Firm Tax Evasion 0 0 1 71 2 6 26 156
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 0 1 7 101
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 0 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 1 1 7 136
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 0 3 8 69
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 0 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 0 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 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 2 2 11 0 2 6 63
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 1 129 1 1 13 258
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 0 4 18 18 4 9 22 22
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 231
Is Economics Useful for Public Policy? 0 0 1 81 0 1 9 281
Is Economics Useful for Public Policy? 0 0 1 1 0 1 6 8
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 102 1 3 19 368
Laboratory Experiments 2 2 7 57 2 4 20 166
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 1 32 1 1 10 26
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 2 3 10 714 8 12 34 2,285
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 0 1 4 245
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 1 176
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 5 76 1 2 8 238
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 1 1 5 37 2 4 20 60
New Technologies and the Evolution of Tax Compliance 0 0 1 51 2 2 10 109
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 0 0 9 219
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 1 2 599
Payroll Taxes and Contributions 0 0 0 83 0 0 3 378
Payroll taxes in Colombia 0 0 1 12 0 1 4 50
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 3 4 7 2,021
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 1 2
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 0 0 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 1 4 52 0 2 9 72
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 18 0 0 3 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 2 29 0 1 8 96
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 0 1 2 116
Rethinking Local Government Reliance on the Property Tax 0 0 4 133 1 3 12 417
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 1 228 1 3 18 858
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 2 7 143
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 2 3 194 0 2 6 616
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 2 12 443
Small Business Tax Compliance under Third-party Reporting 1 1 5 23 1 3 18 65
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 61 0 1 3 219
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 0 0 2 105 3 4 11 485
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 13 125
Tax Amnesties, Recidivism, and the Need for Reform 0 0 7 30 2 3 18 72
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 0 6 107
Tax Burden in Jamaica 0 0 2 427 0 0 5 1,913
Tax Compliance, Social Norms, and Influencers 5 9 39 39 7 14 81 81
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 3 3 14 38 4 7 35 58
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 0 1 5 106 5 18 41 244
Tax Morale and Tax Compliance from the Firm's Perspective 3 4 13 495 10 23 69 1,777
Tax Morale and Tax Evasion in Latin America 1 1 3 279 2 3 18 720
Tax Morale and Tax Evasion in Latin American Countries 0 1 6 171 4 9 39 437
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 1 417 0 0 6 1,245
Tax Policy Effects on Business Incentives in Pakistan 0 0 0 172 1 1 6 408
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 2 75 0 2 11 168
Tax and Corruption: A Global Perspective 0 1 2 85 0 1 2 143
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 1 258 0 2 10 912
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 1 2 296 0 4 6 517
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 0 1 1 90
Testing for Ricardian Equivalence in Indonesia 0 0 3 106 1 1 12 368
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 3 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 1 74
The Jamaican Individual Income Tax 0 1 1 169 0 1 3 1,995
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 1 1 139
The Relationship between State and Federal Tax Audits 0 0 0 114 0 0 2 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 2 2 3 108
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 2 17 63 2 7 37 93
Trust, the Pandemic, and Public Policies 0 0 0 78 0 1 2 59
Understanding and Combatting Tax Evasion 0 0 2 101 0 1 3 158
Using Behavioral Economics in Public Economics 0 2 5 285 0 4 15 361
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 1 4 189 5 11 24 437
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 35 0 0 6 91
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 1 1 3 24 1 2 5 37
Using behavioural economics to understand tax compliance 4 6 14 73 5 8 28 112
Value-added Taxation and Consumption 1 2 15 394 1 8 50 1,249
W(h)ither the Tax Gap? 0 0 0 143 2 2 4 149
What Drivers Road Infrastructure Spending? 0 0 0 20 0 0 2 34
What Drives State Tax Reforms? 1 1 1 57 1 1 3 94
What Motivates Tax Compliance 3 3 13 244 6 8 55 605
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 64 0 0 9 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 1 265 1 3 7 592
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 2 2 0 2 5 7
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 4 194 0 2 12 135
Whither the Marriage Tax? 1 1 4 33 4 4 12 123
Who Benefits from Tax Evasion? 0 0 1 320 1 1 9 1,730
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 0 0 3 48
Total Working Papers 46 108 477 18,628 175 424 1,920 67,055
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 4 9 149
40 years of tax evasion games: a meta-analysis 0 2 17 69 0 5 78 267
A Call for Replication Studies 0 0 0 1 1 1 4 25
A Call for Replication Studies 0 0 0 7 0 0 1 53
A Call for Replication Studies 0 0 0 7 0 0 3 63
A Call for Replication Studies 0 0 0 1 1 1 3 26
A Call for Replication Studies 0 0 1 18 1 2 6 72
A Call for Replication Studies 0 0 0 10 0 0 2 57
A Call for Replication Studies 0 0 0 2 0 0 0 13
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 1 1 3 23
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 1 1 1 53 1 3 6 381
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 2 4 33
Amazing Grace: Tax Amnesties and Compliance 0 0 4 106 1 2 20 245
Appeals to Social Norms and Taxpayer Compliance 0 1 2 6 0 2 7 39
Applying Behavioral Economics to the Public Sector 1 1 3 72 1 3 10 255
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 0 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 0 3 43
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 46 1 4 7 136
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 0 1 6 118
Audit selection and income tax underreporting in the tax compliance game 0 1 2 308 0 1 3 885
Audits, audit effectiveness, and post-audit tax compliance 1 2 8 34 3 10 43 169
Baseball Salaries and Income Taxes 0 0 0 19 0 1 9 129
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 1 1 0 0 3 3
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 0 2 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 0 0 4 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 1 1 5
Changing the Social Norm of Tax Compliance by Voting 0 0 2 32 0 1 11 86
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 0 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 2 6 67 7 14 32 295
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 1 4 10 3 7 15 41
Corruption and firm tax evasion 0 0 4 147 0 1 24 586
Corruption, Optimal Taxation, and Growth 0 0 0 28 0 0 0 112
Culture differences and tax morale in the United States and in Europe 0 0 0 386 1 4 18 1,201
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 3 6 44 1 8 17 158
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 1 2 5 242
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 0 0 2 333
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 1 12 0 0 2 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 2 4
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 0 0 5 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 1 2 5 138 1 5 29 562
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 0 0 3 144
Do Ethics Matter? Tax Compliance and Morality 3 4 11 147 8 15 42 554
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 1 2 2 91
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 0 0 4 126
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 0 0 4 71
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 0 1 9 10
Do state motor fuel sales-below-cost laws lower prices? 1 1 1 73 1 1 5 273
Do we have the tools for achieving distributive tax justice? 0 0 0 0 0 1 5 5
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 0 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 2 2 6 9 5 5 11 36
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 0 1 89 1 1 5 391
Economic and Noneconomic Factors in Tax Compliance 3 4 11 99 5 6 35 266
Empathy, sympathy, and tax compliance 0 1 2 77 0 4 15 288
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 0 1 5 92
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 3 52 0 1 10 161
Estimating Tax Agency Efficiency 0 0 1 21 1 1 4 75
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 0 5 212 2 7 27 523
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 1 2 56
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 3 55 0 2 8 224
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 1 1 2 196 1 1 5 715
Experiments on the fly 0 0 0 0 0 0 4 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 1 3 243
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 4 436 0 1 15 1,449
Financial constraints and firm tax evasion 0 2 12 70 0 5 41 369
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 0 0 2 75
Fiscal exchange, collective decision institutions, and tax compliance 0 2 12 380 1 7 32 1,026
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 1 3 19 0 2 6 108
Getting the word out: Enforcement information dissemination and compliance behavior 1 1 1 201 3 5 9 580
Globalization and tax policy 0 0 1 62 0 0 3 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 1 1 4 92
Housing market regulations and strategic divorce propensity in China 1 1 2 17 1 2 17 55
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 0 2 151
In the land of OZ: designating opportunity zones 0 1 1 10 1 3 5 37
Income taxes and the timing of marital decisions 0 0 0 105 1 1 2 265
Inequitable wages and tax evasion 0 0 0 5 0 1 2 32
Information Reporting and Tax Compliance 0 0 3 13 1 1 4 60
Institutional Uncertainty and Taxpayer Compliance 3 5 8 342 3 6 25 834
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 0 0 3
Introduction 0 0 0 0 0 0 1 2
Introduction 0 0 0 10 0 0 0 73
Introduction to the Special Issue 0 0 0 8 0 0 1 28
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 0 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 0 1 60
Is Economics Useful for Public Policy? 0 1 2 12 1 3 6 54
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 18 0 0 3 122
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 1 2 4 0 1 5 21
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 0 6 223 1 2 22 1,020
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 1 2 27 3 4 6 90
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 4 14 1 2 18 56
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 3 38 1 2 13 128
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 1 4 139 0 1 10 545
Policy Watch: The Marriage Penalty 0 0 0 232 0 0 2 1,074
Property tax delinquency and its spillover effects on nearby properties 1 1 1 5 1 1 3 56
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 1 5 8
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 0 73 0 1 6 294
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 0 1 6 1 2 4 38
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 2 4 1 5 12 19
Sales Taxes and the Decision to Purchase Online 0 0 0 34 1 1 6 154
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 0 0 5 568
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 0 165
Small business tax compliance under third-party reporting 0 1 3 23 1 2 15 98
Social Capital and Tax Morale in Spain 0 0 1 124 0 0 1 431
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 1 2 49
Social programs as positive inducements for tax participation 0 0 0 26 0 0 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 58 0 0 3 156
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 2 4 11 65 3 7 23 149
Tax Amnesties and Tax Revenues 1 1 3 85 1 3 7 178
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 4 6 24 409
Tax Base Erosion in Developing Countries 0 0 4 31 0 0 9 1,120
Tax Compliance With Two-Sided Uncertainty 1 1 1 12 1 1 1 45
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 40
Tax Compliance with Endogenous Audit Selection Rules 1 1 2 28 1 1 4 709
Tax Morale and Tax Compliance from the Firm's Perspective 1 2 6 56 1 3 9 211
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 1 14 0 2 5 90
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 1 1 1 535 2 3 7 1,392
Tax compliance as a coordination game 0 0 0 152 1 2 3 396
Tax evasion, labor market effects, and income distribution 0 0 1 20 1 2 3 62
Tax evasion, market adjustments, and income distribution 0 0 1 20 0 2 5 80
Tax evasion, technology, and inequality 2 4 19 54 8 18 79 231
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 0 1 5 63
Taxpayer information assistance services and tax compliance behavior 0 1 5 156 1 4 20 514
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 0 0 1 173
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 0 1 46
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 1 16
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 2 159
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 1 1 1 12 2 2 3 72
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 0 0 3 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 1 3 21
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 1 3 15 15
Trust, the Pandemic, and Public Policies 0 0 3 8 0 2 9 22
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 0 115 0 0 6 353
Using Behavioral Economics in Public Economics 1 1 1 39 1 2 3 94
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 4 55 0 1 10 151
Using Laboratory Experimentsin Public Economics 0 1 4 76 1 2 8 167
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 1 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 6 0 0 5 27
Using behavioural economics to understand tax compliance 1 3 8 11 1 3 12 36
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 0 0 3 11
Value-added taxation and consumption 1 2 8 129 4 6 28 449
WHAT MOTIVATES TAX COMPLIANCE? 3 8 52 215 15 26 137 559
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 0 0 3 39
What Drives State Tax Reforms? 0 0 0 14 0 0 0 69
What Is an "Optimal'"Tax System? 0 0 1 115 0 1 7 460
What drives road infrastructure spending? 0 0 0 5 0 0 3 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 1 2 24 0 1 6 106
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 0 1 14 94
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 0 1 36 1 3 5 120
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 1 1 7 70
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 0 0 3 34
Why do people pay taxes? 3 6 30 1,945 8 14 76 5,255
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 1 1 1 21 1 3 8 137
Total Journal Articles 42 91 382 10,716 136 329 1,541 39,975
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 1 22 0 0 5 59
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 60 1 3 10 209
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 0 0 1 2 0 1 3 22
Introduction 0 0 0 5 0 0 3 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 1 5 10 34
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 0 0 4 136 2 9 32 539
1 registered items for which data could not be found
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Statistics updated 2025-06-06