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 23 23 23 3 14 14 14
"Sizing" the problem of the Hard-to-Tax 2 6 19 31 2 6 33 59
A Convenient Truth: Property Taxes and Revenue Stability 0 2 5 115 2 4 13 124
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 4 15 64 1,507 41 154 799 8,032
Analyzing and Reforming Tunisia's Tax System 9 9 9 9 3 3 3 3
Analyzing and Reforming Tunisia's Tax System 0 1 7 32 1 3 15 38
Applying Behavioral Economics to the Public Sector 3 8 34 110 11 20 64 92
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 1 4 130 1 2 17 369
Assessing and Reforming Enterprise Taxation in Pakistan 1 2 6 19 2 9 27 47
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 1 27 0 1 12 59
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 1 1 55 1 10 21 512
Can Indonesia Decentralize? Plans, Problems, and Prospects 1 3 8 72 2 4 13 200
China's Tax-for-Fee Reform and Village Inequality 0 0 10 142 3 6 34 374
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 17 0 1 7 109
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 3 10 119 6 18 79 613
Corruption and Firm Tax Evasion 2 60 60 60 8 26 26 26
Corruption and Firm Tax Evasion 0 6 24 128 3 11 44 166
Corruption, Optimal Taxation and Growth 2 4 10 67 4 7 19 150
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 2 2 3 36 5 7 21 227
Culture Differences and Tax Morale in the United States and in Europe 2 6 14 443 11 31 59 1,514
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 2 8 13 13 5 23 34 34
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 1 2 10 93 7 13 49 320
Designing economic instruments for the environment in a decentralized fiscal system 1 2 5 90 6 8 15 270
Detroit Property Tax Delinquency---Social Contract in Crisis 0 1 7 22 1 2 27 40
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 3 110 0 2 23 366
Did Latvia's Flat Tax Reform Improve Growth? 0 2 16 45 3 7 53 121
Do Ethics Matter? Tax Compliance and Morality 7 13 45 251 21 48 192 812
Do State Fiscal Policies Affect State Economic Growth? 0 1 3 166 0 6 21 390
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 4 9 55 146 17 38 171 413
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 49 2 3 17 308
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 1 1 1 39 3 9 27 296
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 5 7 20 43 6 11 47 73
Empathy, Sympathy, and Tax Compliance 2 4 8 221 3 10 39 308
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 6 29 0 1 19 47
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 2 6 9 22 5 16 36 49
Estimating Tax Agency Efficiency 2 9 21 35 3 17 45 65
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 1 1 8 21 1 3 27 42
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 2 37 37 37 6 19 19 19
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 1 10 183 3 6 36 368
Explaining the Growth of Government Spending in South Africa 9 17 33 329 43 151 370 2,038
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 3 8 357 0 4 25 1,437
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 1 5 15 1 3 20 29
Fraude fiscal / Tax Fraud 2 4 7 29 3 5 12 30
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 1 135 135 135 7 23 23 23
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 1 1 3 51 1 2 7 130
How did foreclosures affect property values in Georgia School Districts? 0 0 0 32 0 0 3 49
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 79 1 2 10 229
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 5 61 0 0 23 195
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 13 34 119 550 31 73 330 1,643
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 5 57 2 4 15 166
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 2 5 50 2 6 17 127
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 2 2 29 1 2 10 134
On the External Validity of Laboratory Tax Compliance Experiments 0 2 22 90 3 7 28 52
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 2 191 0 0 5 558
Payroll Taxes and Contributions 1 1 4 78 3 4 13 338
Payroll taxes in Colombia 0 1 3 6 0 1 14 20
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 6 21 42 1,929
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 1 48 0 1 18 110
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 27 27 27 1 12 12 12
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 2 4 16 0 3 13 34
Rethinking Local Government Reliance on the Property Tax 0 2 9 90 0 4 30 250
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 4 10 22 172 7 20 73 527
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 2 5 12 0 3 13 21
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 14 164 0 2 26 526
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition 0 0 4 99 0 1 13 358
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 2 45 0 1 13 145
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 2 9 166 1 7 40 488
Stamp duties in Indian states - a case for reform 0 1 1 96 1 2 6 434
State Government Revenue Recovery from the Great Recession 0 1 2 18 0 3 17 21
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 1 3 15 1 6 17 26
Tax Burden in Jamaica 4 6 13 383 9 20 38 1,728
Tax Morale and Tax Compliance from the Firm's Perspective 10 32 86 315 45 111 319 965
Tax Morale and Tax Evasion in Latin America 1 5 10 234 1 9 28 519
Tax Morale and Tax Evasion in Latin American Countries 0 1 5 137 0 1 15 296
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 3 5 18 353 6 10 46 1,070
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 3 10 209 3 11 58 654
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 1 1 6 102
Testing Behavioral Public Economics Theories in the Laboratory 2 4 9 263 3 5 29 410
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 1 19 19 19 1 9 9 9
Testing for Ricardian Equivalence in Indonesia 2 14 14 14 4 12 12 12
The Internal Revenue Service and the American Middle Class 0 3 8 22 0 3 11 30
The Jamaican Individual Income Tax 1 2 3 151 1 5 15 1,928
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 1 3 33 2 3 16 116
The Relationship between State and Federal Tax Audits 0 1 1 112 0 1 9 1,060
The Role of Tax Exemptions and Credits 0 5 15 64 0 6 22 36
Understanding and Combatting Tax Evasion 0 3 25 71 1 8 46 69
Using Behavioral Economics in Public Economics 12 150 150 150 12 34 34 34
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 1 9 148 3 5 31 256
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 3 23 0 0 9 26
Value-added Taxation and Consumption 3 7 37 271 9 29 93 758
W(h)ither the Tax Gap? 0 112 112 112 4 16 16 16
What Drives State Tax Reforms? 2 37 37 37 4 12 12 12
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 2 7 36 222 4 14 83 396
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 160 160 160 2 12 12 12
Whither the Marriage Tax? 0 0 4 20 0 0 17 37
Who Benefits from Tax Evasion? 2 14 35 259 26 69 190 956
Total Working Papers 140 1,101 1,873 11,931 457 1,358 4,651 40,655
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 1 1 13 0 1 7 86
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 42 0 1 10 270
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 1 1 3 4 1 2 9 15
Amazing Grace: Tax Amnesties and Compliance 2 2 2 2 4 4 4 4
Applying Behavioral Economics to the Public Sector 0 2 5 22 3 10 20 64
Are Government Revenues From Financial Repression Worth the Costs? 0 0 4 8 0 2 9 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 1 16 1 1 11 45
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 1 2 14 0 2 9 47
Audit selection and income tax underreporting in the tax compliance game 1 1 2 262 1 1 11 779
Baseball Salaries and Income Taxes 0 2 2 16 2 6 15 74
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 2 104 1 1 11 281
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 0 0 17 753
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 0 11 30
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 12 0 0 2 35
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 1 30 1 3 4 93
Corruption and firm tax evasion 3 4 16 16 5 16 52 52
Corruption, Optimal Taxation, and Growth 1 1 8 20 1 5 24 69
Culture differences and tax morale in the United States and in Europe 6 13 25 192 17 38 99 576
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 1 2 52 2 5 19 186
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 3 4 10 99 4 8 24 258
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 0 8 0 0 2 54
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 20 1 2 17 88
Distance and intrastate college student migration 0 0 2 87 0 6 20 357
Do Ebay Sellers Comply With State Sales Taxes? 1 1 1 15 2 2 9 55
Do Ethics Matter? Tax Compliance and Morality 2 2 4 86 2 3 14 252
Do Individuals Comply on Income Not Reported by Their Employer? 0 1 2 11 1 2 7 46
Do State Fiscal Policies Affect State Economic Growth? 0 1 2 19 0 2 8 57
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 66 1 1 8 247
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 218 2 2 16 690
Does an uncertain tax system encourage üaggressive tax planningý? 1 1 1 1 3 4 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 1 2 80 1 2 9 319
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 18 45 160 4,302
Empathy, sympathy, and tax compliance 2 2 6 38 3 7 20 103
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 1 2 3 3 1 3 13 15
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 2 5 32 10 13 23 68
Estimating Tax Agency Efficiency 0 2 4 4 0 5 13 19
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 1 1 1 4 4 4 4
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 3 0 0 7 13
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 3 3 3 5 10 10 10
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 2 3 9 153 4 7 33 530
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 2 3 16 169
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 3 1 3 13 21
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 2 3 22 270 2 7 59 1,039
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 0 0 0 0 0
Fiscal exchange, collective decision institutions, and tax compliance 1 2 12 242 3 5 43 585
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 155 1 1 11 1,019
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 12 0 2 18 64
Getting the word out: Enforcement information dissemination and compliance behavior 3 4 11 132 5 11 33 354
Globalization and tax policy 0 1 2 53 0 2 9 221
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 2 2 0 4 17 17
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 1 47 0 2 9 236
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 2 19 1 1 13 117
Income taxes and the timing of marital decisions 0 0 0 94 0 1 4 222
Institutional Uncertainty and Taxpayer Compliance 2 3 11 196 4 6 25 469
Intergovernmental Grants and Social Welfare 0 0 0 0 1 1 3 25
Introduction 0 0 0 10 0 0 6 65
Introduction to the Special Issue 0 0 0 7 0 1 3 16
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 1 1 17 0 1 6 48
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 0 2 7 41
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 2 9 164 3 21 99 758
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 2 4 15 1 2 5 40
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 1 7 15 1 2 18 32
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 2 6 100 0 3 15 427
Policy Watch: The Marriage Penalty 0 0 1 222 0 0 14 1,023
Property tax delinquency and its spillover effects on nearby properties 1 1 3 3 2 2 17 17
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 1 3 10 0 1 12 41
Rethinking local government reliance on the property tax 0 1 3 47 2 5 30 167
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 4 17 1 1 12 102
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 0 1 4 17
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 0 0 0 0 0 0
Sales Taxes and the Decision to Purchase Online 0 1 4 24 1 4 13 97
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 1 4 16 193
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 1 1 1 57 1 1 7 513
Shocks and Valuation in the Rental Housing Market 0 0 1 38 0 0 4 141
Social Capital and Tax Morale in Spain 0 0 0 98 0 1 3 331
Social Services and the Fiscal Burden in Russia 0 0 0 4 1 1 6 38
Social programs as positive inducements for tax participation 0 0 2 15 0 1 12 63
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 0 10 0 0 3 37
Statement from the Editor 0 0 0 0 0 1 2 2
THE CHOICE OF OPENING PRICES ON EBAY 0 0 2 43 0 0 6 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 1 1 1 1 2 2 2 2
Tax Amnesties and Tax Revenues 2 4 15 41 4 8 34 75
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 7 18 205
Tax Base Erosion in Developing Countries 3 5 8 10 3 5 14 1,060
Tax Compliance With Two-Sided Uncertainty 0 0 1 7 0 2 8 22
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 1 5 28
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 1 1 16 617
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 1 31 1 4 15 115
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 3 6 20 458 6 11 48 1,151
Tax compliance as a coordination game 1 1 3 128 2 4 19 315
Tax evasion, labor market effects, and income distribution 1 3 4 5 3 8 15 20
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 23 0 0 4 98
Taxation, imperfect competition, and discontinuities 0 0 1 13 0 0 2 33
Taxpayer information assistance services and tax compliance behavior 1 2 3 58 2 4 17 170
Testing Behavioral Public Economics Theories in the Laboratory 0 0 5 34 0 0 11 80
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 1 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 1 1 7 130
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 1 5 13
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 0 0 8 28
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 11 346
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 2 2 1 1 9 11
Uncertain Tax Policies, Individual Behavior, and Welfare 1 1 2 75 1 1 13 241
Using Behavioral Economics in Public Economics 5 8 9 9 5 13 15 15
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 1 1 2 24 2 3 10 67
Using Laboratory Experimentsin Public Economics 2 3 11 39 2 5 23 72
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 0 1 1 2 2
Value-added taxation and consumption 0 0 4 49 0 6 17 161
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 0 0 0 0 0
What Is an "Optimal'"Tax System? 4 5 5 5 6 7 7 7
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 1 1 1 1 2 2 5 5
Whither the Marriage Tax? 0 0 0 0 0 1 1 1
Who Benefits from Indexation? 0 0 0 0 0 1 1 1
Who Benefits from Tax Evasion? 2 2 2 24 4 4 5 62
Who Pays the Ticket Tax? 0 0 0 2 0 1 8 25
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 3 0 1 6 18
Why do people pay taxes? 24 86 166 1,301 47 157 308 3,779
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 7 7 2 10 27 27
Total Journal Articles 94 212 525 6,305 236 604 2,093 29,047


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 3 7 10 1 4 13 20
Designing Alternative Strategies to Reduce Tax Evasion 0 2 7 17 2 4 15 44
Expanding the theory of tax compliance from individual to group motivations 0 0 1 7 0 1 7 18
Globalization and state„local government finances 0 0 1 1 0 0 5 8
Introduction 0 0 0 0 0 0 3 7
The Relationship between State and Federal Tax Audits 0 1 2 19 0 1 10 82
Total Chapters 0 6 18 54 3 10 53 179


Statistics updated 2017-04-03