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 5 23 23 23 7 11 11 11
"Sizing" the problem of the Hard-to-Tax 3 4 18 29 3 8 35 57
A Convenient Truth: Property Taxes and Revenue Stability 1 2 6 115 1 3 13 122
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 6 15 66 1,503 72 135 817 7,991
Analyzing and Reforming Tunisia's Tax System 0 0 0 0 0 0 0 0
Analyzing and Reforming Tunisia's Tax System 1 2 9 32 2 3 16 37
Applying Behavioral Economics to the Public Sector 2 7 33 107 4 13 57 81
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 3 129 0 3 17 368
Assessing and Reforming Enterprise Taxation in Pakistan 0 1 5 18 3 10 27 45
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 1 1 1 55 6 9 20 511
Can Indonesia Decentralize? Plans, Problems, and Prospects 2 2 7 71 2 3 11 198
China's Tax-for-Fee Reform and Village Inequality 0 0 11 142 2 9 33 371
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 17 1 1 7 109
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 2 2 9 118 8 16 76 607
Corruption and Firm Tax Evasion 3 7 25 128 4 13 45 163
Corruption and Firm Tax Evasion 11 58 58 58 12 18 18 18
Corruption, Optimal Taxation and Growth 0 3 8 65 0 4 15 146
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 2 34 2 2 22 222
Culture Differences and Tax Morale in the United States and in Europe 3 5 12 441 12 25 50 1,503
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 1 11 11 11 5 29 29 29
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 1 9 92 4 10 43 313
Designing economic instruments for the environment in a decentralized fiscal system 1 2 4 89 2 4 9 264
Detroit Property Tax Delinquency---Social Contract in Crisis 1 2 7 22 1 3 28 39
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 1 4 110 2 5 25 366
Did Latvia's Flat Tax Reform Improve Growth? 0 3 17 45 0 7 56 118
Do Ethics Matter? Tax Compliance and Morality 4 9 44 244 18 34 192 791
Do State Fiscal Policies Affect State Economic Growth? 0 1 3 166 4 10 21 390
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 4 10 52 142 14 34 156 396
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 49 1 4 18 306
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 38 4 8 25 293
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 2 3 15 38 2 11 46 67
Empathy, Sympathy, and Tax Compliance 1 3 8 219 3 10 41 305
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 8 29 1 1 23 47
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 2 5 7 20 6 13 31 44
Estimating Tax Agency Efficiency 5 9 22 33 10 16 46 62
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 8 20 1 2 31 41
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 5 35 35 35 7 13 13 13
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 10 182 2 8 39 365
Explaining the Growth of Government Spending in South Africa 6 8 30 320 78 119 371 1,995
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 3 9 357 0 5 26 1,437
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 1 1 5 15 1 2 20 28
Fraude fiscal / Tax Fraud 1 2 5 27 1 2 11 27
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 7 134 134 134 9 16 16 16
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 2 50 0 1 6 129
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 1 9 228
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 6 61 0 0 26 195
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 13 34 110 537 23 66 314 1,612
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 1 5 57 2 2 13 164
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 1 1 28 1 2 10 133
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 4 49 1 5 19 125
On the External Validity of Laboratory Tax Compliance Experiments 1 3 25 90 4 6 29 49
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 2 191 0 1 6 558
Payroll Taxes and Contributions 0 0 3 77 1 1 11 335
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 12 20 38 1,923
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 1 48 1 1 22 110
Property Tax Delinquency and its Spillover Effects on Nearby Properties 7 27 27 27 7 11 11 11
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 1 2 5 16 2 3 14 34
Rethinking Local Government Reliance on the Property Tax 0 2 9 90 1 5 31 250
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 3 10 18 168 7 21 72 520
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 1 2 5 12 1 4 13 21
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 1 1 16 164 1 3 32 526
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition 0 0 4 99 0 1 14 358
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 2 45 0 2 14 145
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 2 2 9 166 5 6 44 487
Stamp duties in Indian states - a case for reform 0 1 1 96 0 1 5 433
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 2 5 18 25
Tax Burden in Jamaica 1 2 12 379 7 11 33 1,719
Tax Morale and Tax Compliance from the Firm's Perspective 18 25 79 305 46 81 289 920
Tax Morale and Tax Evasion in Latin America 4 4 10 233 6 9 30 518
Tax Morale and Tax Evasion in Latin American Countries 0 3 6 137 0 4 18 296
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 1 3 16 350 3 5 46 1,064
Taxpayer Information Assistance Services and Tax Compliance Behavior 2 6 11 209 4 14 61 651
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 0 0 5 101
Testing Behavioral Public Economics Theories in the Laboratory 1 3 8 261 1 5 29 407
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 2 18 18 18 3 8 8 8
Testing for Ricardian Equivalence in Indonesia 3 12 12 12 3 8 8 8
The Internal Revenue Service and the American Middle Class 2 3 11 22 2 3 14 30
The Jamaican Individual Income Tax 1 1 3 150 2 7 16 1,927
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 1 3 33 0 2 14 114
The Relationship between State and Federal Tax Audits 1 1 1 112 1 2 9 1,060
The Role of Tax Exemptions and Credits 3 5 18 64 3 6 26 36
Understanding and Combatting Tax Evasion 2 3 28 71 2 7 50 68
Using Behavioral Economics in Public Economics 12 138 138 138 11 22 22 22
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 10 147 1 4 32 253
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 5 23 0 0 11 26
Value-added Taxation and Consumption 1 9 36 268 11 32 96 749
W(h)ither the Tax Gap? 4 112 112 112 6 12 12 12
What Drives State Tax Reforms? 4 35 35 35 2 8 8 8
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 2 5 36 220 4 13 89 392
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 8 160 160 160 3 10 10 10
Whither the Marriage Tax? 0 0 6 20 0 0 21 37
Who Benefits from Tax Evasion? 8 12 34 257 23 56 174 930
Total Working Papers 192 1,026 1,816 11,791 533 1,154 4,554 40,198
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 1 1 1 13 1 2 7 86
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 42 0 2 10 270
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 2 3 1 1 8 14
Amazing Grace: Tax Amnesties and Compliance 0 0 0 0 0 0 0 0
Applying Behavioral Economics to the Public Sector 2 2 7 22 5 7 20 61
Are Government Revenues From Financial Repression Worth the Costs? 0 1 4 8 1 4 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 2 16 0 1 13 44
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 1 1 2 14 2 2 11 47
Audit selection and income tax underreporting in the tax compliance game 0 0 3 261 0 1 13 778
Baseball Salaries and Income Taxes 2 2 2 16 4 4 14 72
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 3 104 0 1 13 280
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 0 0 18 753
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 3 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 1 1 1 30 1 2 3 92
Corruption and firm tax evasion 1 1 13 13 7 14 47 47
Corruption, Optimal Taxation, and Growth 0 0 7 19 4 4 23 68
Culture differences and tax morale in the United States and in Europe 4 8 19 186 15 24 87 559
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 1 1 2 52 3 3 17 184
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 1 2 7 96 3 7 20 254
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 0 0 1 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 3 16 87
Distance and intrastate college student migration 0 0 2 87 5 6 20 357
Do Ebay Sellers Comply With State Sales Taxes? 0 0 1 14 0 1 8 53
Do Ethics Matter? Tax Compliance and Morality 0 0 3 84 0 1 15 250
Do Individuals Comply on Income Not Reported by Their Employer? 1 1 2 11 1 1 6 45
Do State Fiscal Policies Affect State Economic Growth? 1 1 2 19 1 3 8 57
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 66 0 1 7 246
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 218 0 3 22 688
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 0 1 2 3 3
Does the Income Tax Affect Marital Decisions? 0 0 0 0 0 0 0 0
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 1 1 4 80 1 2 12 318
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 13 42 147 4,284
Empathy, sympathy, and tax compliance 0 0 4 36 2 6 17 100
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 1 1 2 2 1 4 14 14
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 2 7 31 3 4 17 58
Estimating Tax Agency Efficiency 2 2 4 4 4 7 15 19
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 0 0 0 0 0 0 0
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 3 0 0 8 13
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 2 2 2 3 5 5 5
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 8 151 0 4 32 526
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 0 1 14 167
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 2 3 1 3 13 20
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 3 22 268 3 8 66 1,037
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 1 14 241 1 4 48 582
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 155 0 0 10 1,018
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 0 1 11 129 4 10 32 349
Globalization and tax policy 1 1 2 53 2 2 9 221
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 1 2 2 2 7 17 17
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 2 47 1 2 10 236
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 1 2 19 0 2 12 116
Income taxes and the timing of marital decisions 0 0 1 94 1 1 5 222
Institutional Uncertainty and Taxpayer Compliance 0 1 9 194 0 2 22 465
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 2 24
Introduction 0 0 0 10 0 1 6 65
Introduction to the Special Issue 0 0 0 7 1 1 3 16
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 2 2 7 41
Introduction to the Special Issues: Government Programs, Distribution, and Equity 1 1 1 17 1 1 7 48
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 0 7 162 15 31 97 755
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 3 14 0 1 4 39
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 1 1 7 15 1 3 17 31
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 2 2 6 100 2 4 15 427
Policy Watch: The Marriage Penalty 0 0 1 222 0 1 14 1,023
Property tax delinquency and its spillover effects on nearby properties 0 0 2 2 0 2 15 15
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 1 4 10 0 1 13 41
Rethinking local government reliance on the property tax 0 1 4 47 1 8 29 165
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 4 17 0 0 13 101
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 1 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 1 1 4 24 2 3 13 96
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 2 6 15 192
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 56 0 0 6 512
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 1 1 3 331
Social Services and the Fiscal Burden in Russia 0 0 0 4 0 0 5 37
Social programs as positive inducements for tax participation 0 0 3 15 0 3 14 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 1 2 2 2
THE CHOICE OF OPENING PRICES ON EBAY 0 2 2 43 0 2 6 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 0 0 0 0 0 0
Tax Amnesties and Tax Revenues 1 3 16 39 2 8 33 71
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 3 5 19 203
Tax Base Erosion in Developing Countries 2 2 5 7 2 2 12 1,057
Tax Compliance With Two-Sided Uncertainty 0 0 1 7 2 5 8 22
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 1 1 5 28
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 0 0 19 616
Tax Morale and Tax Compliance from the Firm's Perspective 1 1 1 31 2 3 14 114
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 1 6 21 455 3 12 46 1,145
Tax compliance as a coordination game 0 2 2 127 1 9 19 313
Tax evasion, labor market effects, and income distribution 1 2 4 4 2 5 15 17
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 0 1 2 57 1 2 15 168
Testing Behavioral Public Economics Theories in the Laboratory 0 0 7 34 0 1 13 80
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 0 0 0 0
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 0 6 129
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 1 1 5 13
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 0 1 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 2 12 346
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 2 2 0 0 8 10
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 1 74 0 0 12 240
Using Behavioral Economics in Public Economics 0 4 4 4 3 10 10 10
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 1 23 0 2 8 65
Using Laboratory Experimentsin Public Economics 0 1 10 37 0 3 22 70
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 0 0 0 1 1
Value-added taxation and consumption 0 1 5 49 4 7 20 161
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? 1 1 1 1 1 1 1 1
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 0 0 0 3 3
Whither the Marriage Tax? 0 0 0 0 1 1 1 1
Who Benefits from Indexation? 0 0 0 0 1 1 1 1
Who Benefits from Tax Evasion? 0 0 0 22 0 1 1 58
Who Pays the Ticket Tax? 0 0 0 2 1 1 9 25
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 3 1 1 6 18
Why do people pay taxes? 48 67 147 1,277 79 122 273 3,732
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 2 7 7 4 10 25 25
Total Journal Articles 83 143 476 6,211 243 513 1,985 28,811


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 4 7 10 0 5 13 19
Designing Alternative Strategies to Reduce Tax Evasion 1 2 7 17 1 2 14 42
Expanding the theory of tax compliance from individual to group motivations 0 0 1 7 0 2 7 18
Globalization and state„local government finances 0 0 1 1 0 1 6 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 1 7 18 54 1 11 53 176


Statistics updated 2017-03-07