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 3 27 27 3 8 25 25
"Sizing" the problem of the Hard-to-Tax 1 1 13 34 2 2 23 65
A Convenient Truth: Property Taxes and Revenue Stability 0 0 4 115 1 3 15 129
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 11 27 73 1,540 85 191 666 8,268
Analyzing and Reforming Tunisia's Tax System 0 0 3 32 0 0 7 38
Analyzing and Reforming Tunisia's Tax System 0 1 10 10 1 2 6 6
Applying Behavioral Economics to the Public Sector 0 4 29 114 4 15 65 111
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 1 4 131 0 1 12 371
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 3 19 1 3 25 53
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 1 8 60
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 1 55 2 5 22 518
Can Indonesia Decentralize? Plans, Problems, and Prospects 1 2 9 74 1 2 12 202
China's Tax-for-Fee Reform and Village Inequality 0 1 5 143 6 8 35 383
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 1 1 18 1 2 5 111
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 6 119 4 7 68 623
Corruption and Firm Tax Evasion 0 5 68 68 1 8 38 38
Corruption and Firm Tax Evasion 1 7 24 137 2 14 47 184
Corruption, Optimal Taxation and Growth 1 2 12 69 1 4 22 155
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 2 36 0 1 15 228
Culture Differences and Tax Morale in the United States and in Europe 2 12 25 458 8 28 84 1,551
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 19 37 54 54 5 9 48 48
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 2 8 95 1 6 39 327
Designing economic instruments for the environment in a decentralized fiscal system 0 0 4 90 1 2 14 272
Detroit Property Tax Delinquency---Social Contract in Crisis 0 2 7 25 1 6 26 49
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 3 111 4 6 20 374
Did Latvia's Flat Tax Reform Improve Growth? 1 2 15 48 2 5 39 128
Do Ethics Matter? Tax Compliance and Morality 2 9 48 263 5 44 208 869
Do State Fiscal Policies Affect State Economic Growth? 0 0 3 166 0 2 18 392
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 1 5 61 157 3 11 174 433
Do eBay Sellers Comply with State Sales Taxes? 1 2 2 51 1 4 16 312
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 2 3 41 0 3 24 299
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 3 19 48 0 7 43 85
Empathy, Sympathy, and Tax Compliance 1 5 12 226 2 7 37 316
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 1 3 31 3 6 17 54
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 1 9 23 1 3 29 52
Estimating Tax Agency Efficiency 6 11 32 50 9 15 53 84
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 3 6 13 28 4 7 26 51
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 5 43 43 4 14 38 38
Expanding the Theory of Tax Compliance from Individual to Group Motivations 2 2 11 186 4 7 35 380
Explaining the Growth of Government Spending in South Africa 1 3 33 338 3 66 370 2,158
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 2 11 360 0 2 22 1,441
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 3 15 0 1 14 31
Fraude fiscal / Tax Fraud 0 1 8 30 0 5 16 36
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 4 7 143 143 3 8 32 32
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 1 3 52 0 1 8 132
How did foreclosures affect property values in Georgia School Districts? 0 0 0 32 0 0 4 50
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 79 0 0 10 229
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 1 61 1 3 10 199
Is Economics Useful for Public Policy? 1 27 27 27 3 14 14 14
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 6 20 103 578 16 62 287 1,732
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 2 57 0 0 8 166
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 2 4 31 2 4 10 138
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 3 8 53 0 3 18 131
On the External Validity of Laboratory Tax Compliance Experiments 0 1 11 91 1 3 23 56
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 1 191 0 1 4 560
Payroll Taxes and Contributions 0 0 3 78 1 2 15 342
Payroll taxes in Colombia 0 1 3 7 0 1 11 21
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 4 37 1,936
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 48 0 0 12 111
Property Tax Delinquency and its Spillover Effects on Nearby Properties 1 1 28 28 2 4 16 16
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 2 4 18 0 3 10 37
Rethinking Local Government Reliance on the Property Tax 1 1 9 93 2 5 25 260
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 3 23 176 2 15 68 550
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 6 14 0 1 13 26
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 1 5 15 173 2 6 24 537
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition 0 2 4 102 1 3 13 364
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 2 6 49 0 4 17 153
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 1 1 5 167 2 4 21 493
Stamp duties in Indian states - a case for reform 0 0 1 96 0 0 4 434
State Government Revenue Recovery from the Great Recession 0 0 1 18 0 1 10 22
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 2 15 0 2 15 28
Tax Burden in Jamaica 1 3 16 389 3 9 47 1,744
Tax Morale and Tax Compliance from the Firm's Perspective 8 20 86 339 31 88 348 1,082
Tax Morale and Tax Evasion in Latin America 0 1 10 237 0 3 21 526
Tax Morale and Tax Evasion in Latin American Countries 0 0 4 137 0 1 11 297
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 1 20 356 1 3 48 1,077
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 2 11 211 2 8 50 665
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 0 1 4 103
Testing Behavioral Public Economics Theories in the Laboratory 0 3 11 267 0 4 28 416
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 20 20 1 1 11 11
Testing for Ricardian Equivalence in Indonesia 1 3 17 17 2 7 21 21
The Internal Revenue Service and the American Middle Class 0 0 5 22 1 1 7 31
The Jamaican Individual Income Tax 0 0 2 151 1 3 18 1,935
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 1 33 0 0 12 117
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 9 64 1 1 16 37
Understanding and Combatting Tax Evasion 0 0 15 71 0 1 30 70
Using Behavioral Economics in Public Economics 2 12 169 169 3 12 56 56
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 2 9 150 2 4 30 263
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 1 24 1 3 6 29
Value-added Taxation and Consumption 3 5 29 278 7 12 80 774
W(h)ither the Tax Gap? 0 2 115 115 1 8 28 28
What Drives State Tax Reforms? 0 1 38 38 0 1 13 13
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 20 224 0 2 51 405
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 5 168 168 1 4 17 17
Whither the Marriage Tax? 0 0 2 20 0 1 13 39
Who Benefits from Tax Evasion? 0 2 31 263 3 27 176 992
Total Working Papers 88 310 1,947 12,342 275 902 4,410 41,926


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 1 1 2 14 1 1 7 88
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 42 0 1 9 271
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 1 4 5 0 1 7 16
Amazing Grace: Tax Amnesties and Compliance 2 10 17 17 4 14 23 23
Applying Behavioral Economics to the Public Sector 2 3 8 25 3 6 21 70
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 0 4 0 0 2 31
Audit Certainty, Audit Productivity, and Taxpayer Compliance 2 2 2 18 2 2 8 48
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 3 16 0 0 9 50
Audit selection and income tax underreporting in the tax compliance game 0 2 5 265 2 4 12 785
Baseball Salaries and Income Taxes 0 1 3 17 0 2 13 76
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 2 104 0 0 8 281
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 0 5 13 761
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 1 9 31
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 12 0 1 3 36
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 30 0 2 6 95
Corruption and firm tax evasion 2 7 19 24 2 14 56 69
Corruption, Optimal Taxation, and Growth 1 2 8 22 1 2 23 71
Culture differences and tax morale in the United States and in Europe 2 13 33 207 7 38 121 625
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 3 53 1 2 13 189
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 11 100 0 2 29 263
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 2 55
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 20 0 0 12 90
Distance and intrastate college student migration 0 1 2 88 1 3 18 360
Do Ebay Sellers Comply With State Sales Taxes? 0 1 2 16 3 5 13 60
Do Ethics Matter? Tax Compliance and Morality 0 1 4 87 0 2 14 256
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 1 11 0 0 5 48
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 19 1 2 7 59
Do state motor fuel sales-below-cost laws lower prices? 1 1 1 67 1 1 4 248
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 219 0 3 18 695
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 1 0 0 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 3 81 0 1 8 321
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 9 28 155 4,347
Empathy, sympathy, and tax compliance 0 1 5 39 0 7 20 110
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 1 4 4 2 5 15 20
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 4 32 1 2 20 70
Estimating Tax Agency Efficiency 2 4 7 8 3 5 18 25
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 7 11 11 3 11 19 19
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 1 2 4 0 1 6 14
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 3 9 13 13 8 19 31 31
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 1 3 9 156 2 13 38 545
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 0 1 11 172
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 4 1 5 11 27
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 2 20 274 1 12 54 1,055
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 1 1 1 0 2 2 2
Fiscal exchange, collective decision institutions, and tax compliance 2 4 12 247 2 7 40 597
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 155 1 1 9 1,022
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 12 0 1 14 67
Getting the word out: Enforcement information dissemination and compliance behavior 1 3 17 139 1 10 44 371
Globalization and tax policy 0 0 2 54 0 0 6 223
Honesty or dishonesty of taxpayer communications in an enforcement regime 1 2 4 4 1 5 22 22
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 1 48 0 0 9 238
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 1 19 0 0 9 118
Income taxes and the timing of marital decisions 0 0 0 94 1 1 5 224
Institutional Uncertainty and Taxpayer Compliance 2 4 11 200 2 7 22 477
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 3 26
Introduction 0 0 0 10 0 0 2 65
Introduction to the Special Issue 0 0 1 8 0 0 3 17
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 1 1 5 42
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 1 17 0 0 5 49
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 3 7 168 6 13 74 776
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 1 4 16 2 2 6 42
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 2 3 17 2 8 13 40
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 7 102 2 5 17 434
Policy Watch: The Marriage Penalty 0 0 1 222 0 0 8 1,024
Property tax delinquency and its spillover effects on nearby properties 0 0 2 3 2 3 17 21
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 2 10 0 0 5 41
Rethinking local government reliance on the property tax 1 2 3 49 1 4 29 172
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 1 18 0 6 8 108
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 0 0 2 17
Sales Taxes and the Decision to Purchase Online 0 0 3 24 1 4 17 103
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 1 1 13 194
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 57 0 0 5 514
Shocks and Valuation in the Rental Housing Market 0 0 1 38 0 1 3 142
Social Capital and Tax Morale in Spain 0 0 0 98 1 1 5 333
Social Services and the Fiscal Burden in Russia 0 0 0 4 0 0 4 38
Social programs as positive inducements for tax participation 0 1 1 16 0 2 9 65
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 5 6 16 0 6 7 44
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 3 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 1 5 9 9 2 8 14 14
Tax Amnesties and Tax Revenues 0 3 15 45 2 7 33 83
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 5 16 212
Tax Base Erosion in Developing Countries 0 0 6 10 0 0 11 1,061
Tax Compliance With Two-Sided Uncertainty 0 0 1 7 0 1 10 24
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 1 5 29
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 0 3 10 621
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 2 32 0 1 17 120
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 0 3 21 462 0 8 48 1,165
Tax compliance as a coordination game 1 2 5 130 1 5 23 322
Tax evasion, labor market effects, and income distribution 0 1 4 6 0 2 16 23
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 0 1 3 34
Taxpayer information assistance services and tax compliance behavior 1 4 6 62 1 9 20 180
Testing Behavioral Public Economics Theories in the Laboratory 0 1 2 35 0 1 6 81
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 2 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 3 130
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 8 0 0 1 53
The Item Veto and State Government Expenditures 0 0 0 0 0 1 5 109
The Optimal Structure of Intergovernmental Grants 0 0 0 4 0 0 2 13
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 0 1 4 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 2 9 348
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 2 0 0 5 11
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 5 78 0 2 10 245
Using Behavioral Economics in Public Economics 0 4 14 14 1 7 24 24
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 2 24 0 0 8 67
Using Laboratory Experimentsin Public Economics 0 0 5 39 0 0 15 73
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 1 1 0 2 4 4
Value-added taxation and consumption 2 2 6 52 2 3 21 167
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 0 0 1 1 1
What Drives State Tax Reforms? 3 3 3 3 6 9 9 9
What Is an "Optimal'"Tax System? 1 8 16 16 4 16 26 26
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 1 1 0 0 3 5
Whither the Marriage Tax? 1 1 1 1 1 2 3 3
Who Benefits from Indexation? 0 0 0 0 0 1 2 2
Who Benefits from Tax Evasion? 0 0 2 24 1 2 7 64
Who Pays the Ticket Tax? 0 0 0 2 0 0 4 25
Why do Tax and Expenditure Limitations Pass in State Elections? 1 1 1 4 1 1 3 19
Why do people pay taxes? 8 34 172 1,344 17 59 324 3,866
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 1 2 9 9 2 17 46 46
Total Journal Articles 49 180 625 6,541 131 495 2,128 29,724
1 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 6 10 1 1 14 22
Designing Alternative Strategies to Reduce Tax Evasion 2 3 8 20 3 7 18 51
Expanding the theory of tax compliance from individual to group motivations 0 1 1 8 1 2 8 21
Globalization and state„local government finances 0 0 1 1 0 0 4 8
Introduction 1 1 1 1 1 1 4 8
The Relationship between State and Federal Tax Audits 0 0 3 20 0 0 7 84
Total Chapters 3 5 20 60 6 11 55 194


Statistics updated 2017-08-03