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 1 4 30 30 2 8 30 30
"Sizing" the problem of the Hard-to-Tax 0 1 11 34 2 5 22 68
A Convenient Truth: Property Taxes and Revenue Stability 0 0 4 115 0 1 13 129
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 4 20 72 1,549 41 217 655 8,400
Analyzing and Reforming Tunisia's Tax System 0 0 10 10 0 2 7 7
Analyzing and Reforming Tunisia's Tax System 0 0 2 32 5 5 10 43
Applying Behavioral Economics to the Public Sector 0 0 26 114 1 10 61 117
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 4 131 0 0 11 371
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 3 19 2 6 27 58
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 1 2 7 62
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 1 1 2 56 3 8 26 524
Can Indonesia Decentralize? Plans, Problems, and Prospects 2 3 8 76 2 4 12 205
China's Tax-for-Fee Reform and Village Inequality 0 0 3 143 1 8 29 385
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 1 18 1 2 4 112
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 5 120 4 13 51 632
Corruption and Firm Tax Evasion 1 1 69 69 1 2 39 39
Corruption and Firm Tax Evasion 0 2 22 138 1 6 45 188
Corruption, Optimal Taxation and Growth 0 1 10 69 2 4 21 158
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 2 36 1 2 14 230
Culture Differences and Tax Morale in the United States and in Europe 0 5 26 461 8 24 96 1,567
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 2 25 60 60 1 8 51 51
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 6 95 1 3 33 329
Designing economic instruments for the environment in a decentralized fiscal system 0 0 4 90 0 2 15 273
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 5 25 1 3 23 51
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 3 111 1 6 20 376
Did Latvia's Flat Tax Reform Improve Growth? 0 1 10 48 2 4 33 130
Do Ethics Matter? Tax Compliance and Morality 7 19 53 280 17 38 181 902
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 4 33 33 33 3 11 11 11
Do State Fiscal Policies Affect State Economic Growth? 0 1 2 167 3 5 19 397
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 1 49 157 1 10 145 440
Do eBay Sellers Comply with State Sales Taxes? 0 1 2 51 3 4 15 315
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 3 41 3 3 21 302
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 18 48 3 3 41 88
Empathy, Sympathy, and Tax Compliance 2 6 16 231 6 9 39 323
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 3 31 0 3 11 54
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 1 10 24 2 3 29 54
Estimating Tax Agency Efficiency 2 11 35 55 5 20 56 95
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 1 6 14 31 3 9 22 56
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 3 45 45 2 11 45 45
Expanding the Theory of Tax Compliance from Individual to Group Motivations 2 5 10 189 5 10 32 386
Explaining the Growth of Government Spending in South Africa 3 5 36 342 21 36 367 2,191
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 2 2 12 362 4 5 20 1,446
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 2 15 0 1 10 32
Fraude fiscal / Tax Fraud 1 1 6 31 1 4 16 40
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 1 5 144 144 3 6 35 35
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 2 52 1 1 5 133
How did foreclosures affect property values in Georgia School Districts? 0 0 0 32 0 0 3 50
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 79 0 0 9 229
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 61 0 1 6 199
Is Economics Useful for Public Policy? 1 5 31 31 3 11 22 22
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 15 25 112 597 31 57 275 1,773
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 2 57 0 0 6 166
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 7 53 1 1 16 132
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 4 31 0 2 9 138
On the External Validity of Laboratory Tax Compliance Experiments 0 1 9 92 2 4 20 59
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 191 0 0 3 560
Payroll Taxes and Contributions 0 0 2 78 0 1 11 342
Payroll taxes in Colombia 0 0 3 7 0 0 4 21
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 3 5 40 1,941
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 48 0 0 6 111
Property Tax Delinquency and its Spillover Effects on Nearby Properties 1 2 29 29 3 5 19 19
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 2 6 20 0 2 10 39
Rethinking Local Government Reliance on the Property Tax 0 1 8 93 0 3 19 261
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 1 4 24 180 5 13 69 561
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 4 14 0 1 11 27
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 13 173 0 2 21 537
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 1 1 5 103 2 3 12 366
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 1 1 6 50 1 1 16 154
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 1 4 167 0 3 16 494
Stamp duties in Indian states - a case for reform 0 0 1 96 0 0 2 434
State Government Revenue Recovery from the Great Recession 0 0 1 18 1 1 7 23
State and Federal Tax Policy toward Nonprofit Organizations 4 24 24 24 7 13 13 13
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 2 15 3 5 16 33
Tax Burden in Jamaica 0 1 15 389 2 5 45 1,746
Tax Morale and Tax Compliance from the Firm's Perspective 8 21 86 352 26 74 348 1,125
Tax Morale and Tax Evasion in Latin America 0 1 10 238 2 3 23 529
Tax Morale and Tax Evasion in Latin American Countries 0 0 4 137 1 2 9 299
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 3 17 359 0 4 38 1,080
Tax Policy Effects on Business Incentives in Pakistan 4 74 74 74 2 10 10 10
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 11 212 0 4 40 667
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 0 0 3 103
Testing Behavioral Public Economics Theories in the Laboratory 0 0 10 267 0 0 20 416
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 20 20 0 2 12 12
Testing for Ricardian Equivalence in Indonesia 0 2 18 18 0 4 23 23
The Internal Revenue Service and the American Middle Class 1 1 5 23 2 3 8 33
The Jamaican Individual Income Tax 2 2 4 153 2 5 22 1,939
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 1 33 1 2 10 119
The Relationship between State and Federal Tax Audits 0 0 1 112 0 0 3 1,061
The Role of Tax Exemptions and Credits 0 0 7 64 1 2 14 38
Understanding and Combatting Tax Evasion 0 0 8 71 1 1 20 71
Using Behavioral Economics in Public Economics 3 7 174 174 7 16 69 69
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 3 7 153 2 7 25 268
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 24 0 1 4 29
Value-added Taxation and Consumption 4 10 34 285 8 24 88 791
W(h)ither the Tax Gap? 1 2 117 117 1 4 31 31
What Drives State Tax Reforms? 1 2 40 40 2 4 17 17
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 2 3 18 227 5 8 45 413
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 2 169 169 2 4 20 20
Whither the Marriage Tax? 0 0 1 20 0 0 9 39
Who Benefits from Tax Evasion? 3 5 31 268 13 24 166 1,013
Total Working Papers 93 374 2,073 12,628 312 894 4,258 42,545

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 2 3 15 0 2 7 89
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 42 0 0 6 271
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 3 5 1 1 6 17
Amazing Grace: Tax Amnesties and Compliance 1 4 19 19 2 7 26 26
Applying Behavioral Economics to the Public Sector 2 4 8 27 2 7 22 74
Are Government Revenues From Financial Repression Worth the Costs? 0 0 2 8 0 0 5 26
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 4 0 0 0 31
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 2 2 18 0 2 7 48
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 3 16 0 0 5 50
Audit selection and income tax underreporting in the tax compliance game 0 0 5 265 1 3 10 786
Baseball Salaries and Income Taxes 0 0 3 17 0 0 10 76
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 104 0 0 4 281
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 0 0 12 761
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 0 6 31
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 12 1 1 3 37
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 30 0 1 7 96
Corruption and firm tax evasion 1 5 18 27 3 7 50 74
Corruption, Optimal Taxation, and Growth 0 1 5 22 0 1 10 71
Culture differences and tax morale in the United States and in Europe 6 12 42 217 14 30 133 648
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 2 53 0 1 9 189
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 10 100 2 4 30 267
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 0 1 9 0 0 1 55
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 20 1 1 9 91
Distance and intrastate college student migration 1 1 2 89 2 5 17 364
Do Ebay Sellers Comply With State Sales Taxes? 0 0 2 16 1 4 10 61
Do Ethics Matter? Tax Compliance and Morality 1 1 4 88 4 5 14 261
Do Individuals Comply on Income Not Reported by Their Employer? 1 1 2 12 2 2 6 50
Do State Fiscal Policies Affect State Economic Growth? 1 1 3 20 4 5 10 63
Do state motor fuel sales-below-cost laws lower prices? 0 1 1 67 0 1 3 248
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 0 1 2 220 1 3 17 698
Does an uncertain tax system encourage üaggressive tax planningý? 1 1 2 2 1 1 6 7
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 3 81 2 2 10 323
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 9 27 146 4,365
Empathy, sympathy, and tax compliance 1 1 4 40 2 2 18 112
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 4 4 0 2 12 20
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 1 5 33 2 3 20 72
Estimating Tax Agency Efficiency 1 3 8 9 2 5 20 27
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 6 16 16 7 13 29 29
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 4 0 1 3 15
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 5 15 15 3 19 42 42
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 8 156 4 9 36 552
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 1 1 10 173
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 4 2 3 12 29
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 17 274 3 5 50 1,059
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 1 0 0 2 2
Fiscal exchange, collective decision institutions, and tax compliance 0 3 9 248 1 4 31 599
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 155 0 1 5 1,022
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 12 0 0 9 67
Getting the word out: Enforcement information dissemination and compliance behavior 0 1 15 139 1 3 40 373
Globalization and tax policy 0 0 2 54 0 1 6 224
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 1 4 4 1 2 21 23
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 1 48 0 0 5 238
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 1 19 0 0 5 118
Income taxes and the timing of marital decisions 0 0 0 94 0 1 4 224
Institutional Uncertainty and Taxpayer Compliance 2 5 12 203 3 6 21 481
Intergovernmental Grants and Social Welfare 0 0 0 0 3 3 5 29
Introduction 0 0 0 10 0 0 1 65
Introduction to the Special Issue 0 0 1 8 1 1 3 18
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 0 1 3 42
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 1 17 0 0 3 49
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 5 11 172 2 14 66 784
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 4 16 1 3 6 43
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 1 4 18 1 4 14 42
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 1 1 7 103 4 8 19 440
Policy Watch: The Marriage Penalty 0 0 0 222 0 0 3 1,024
Property tax delinquency and its spillover effects on nearby properties 0 0 1 3 1 3 10 22
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 1 10 1 1 3 42
Rethinking local government reliance on the property tax 0 1 3 49 1 2 20 173
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 1 1 2 19 3 3 11 111
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 0 0 1 17
Sales Taxes and the Decision to Purchase Online 0 0 2 24 0 1 13 103
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 1 9 194
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 57 1 1 4 515
Shocks and Valuation in the Rental Housing Market 0 0 0 38 0 0 1 142
Social Capital and Tax Morale in Spain 0 0 0 98 1 3 6 335
Social Services and the Fiscal Burden in Russia 0 0 0 4 0 0 3 38
Social programs as positive inducements for tax participation 1 1 2 17 2 2 10 67
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 1 7 17 0 1 8 45
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 2 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 4 5 13 13 4 7 19 19
Tax Amnesties and Tax Revenues 1 2 16 47 2 5 32 86
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 3 9 22 219
Tax Base Erosion in Developing Countries 0 0 5 10 1 1 9 1,062
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 0 2 29
Tax Compliance With Two-Sided Uncertainty 0 0 1 7 0 0 8 24
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 1 1 8 622
Tax Morale and Tax Compliance from the Firm's Perspective 1 1 3 33 1 1 14 121
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 3 6 23 468 3 8 48 1,173
Tax compliance as a coordination game 0 1 5 130 0 1 22 322
Tax evasion, labor market effects, and income distribution 0 0 4 6 0 0 12 23
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 23 0 0 0 98
Taxation, imperfect competition, and discontinuities 0 0 0 13 0 0 1 34
Taxpayer information assistance services and tax compliance behavior 0 1 6 62 2 4 19 183
Testing Behavioral Public Economics Theories in the Laboratory 0 0 2 35 1 1 5 82
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 0 2 3 3
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 0 1
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 2 130
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 8 0 0 0 53
The Item Veto and State Government Expenditures 0 0 0 0 2 2 3 111
The Optimal Structure of Intergovernmental Grants 0 0 0 4 1 1 2 14
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 1 1 3 30
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 1 2 7 350
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 2 0 0 2 11
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 6 79 1 2 8 247
Using Behavioral Economics in Public Economics 1 3 17 17 2 5 28 28
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 2 24 0 0 5 67
Using Laboratory Experimentsin Public Economics 0 1 4 40 0 1 9 74
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 1 0 0 4 4
Value-added taxation and consumption 0 4 7 54 2 8 22 173
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 0 0 1 2 2
What Drives State Tax Reforms? 0 4 4 4 1 9 12 12
What Is an "Optimal'"Tax System? 0 4 19 19 3 16 38 38
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 1 1 0 0 2 5
Whither the Marriage Tax? 1 2 2 2 2 4 6 6
Who Benefits from Indexation? 0 0 0 0 1 1 3 3
Who Benefits from Tax Evasion? 1 1 3 25 1 3 9 66
Who Pays the Ticket Tax? 0 1 1 3 0 1 3 26
Why do Tax and Expenditure Limitations Pass in State Elections? 0 1 1 4 0 1 2 19
Why do people pay taxes? 9 21 174 1,357 28 54 335 3,903
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 1 9 9 2 5 46 49
Total Journal Articles 48 136 652 6,628 173 413 2,022 30,006

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 5 10 0 1 10 22
Designing Alternative Strategies to Reduce Tax Evasion 0 2 6 20 2 6 18 54
Expanding the theory of tax compliance from individual to group motivations 0 0 1 8 1 3 7 23
Globalization and state„local government finances 0 0 0 1 1 1 2 9
Introduction 0 1 1 1 0 2 2 9
The Relationship between State and Federal Tax Audits 0 0 2 20 0 0 4 84
Total Chapters 0 3 15 60 4 13 43 201

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Statistics updated 2017-10-05