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 3 48 1 8 51 210
"Sizing" the problem of the Hard-to-Tax 0 1 3 94 1 2 16 248
40 Years of Tax Evasion Games: A Meta-Analysis 1 1 11 81 4 8 85 235
A Convenient Truth: Property Taxes and Revenue Stability 0 0 0 128 0 1 10 196
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 1 35 0 3 11 69
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 0 3 1,848 0 4 77 11,847
Analyzing and Reforming Tunisia's Tax System 0 0 0 47 0 2 34 169
Analyzing and Reforming Tunisia's Tax System 0 0 1 25 0 0 16 93
Appeals to Social Norms and Taxpayer Compliance 1 1 3 64 1 3 21 197
Applying Behavioral Economics to the Public Sector 0 1 4 193 1 3 62 469
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 142 0 2 15 442
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 1 3 16 139
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 60 1 3 14 117
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 1 5 58 0 2 20 182
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 0 6 103
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 4 78 1 1 21 653
Behavioral Factors in Tax Preparer and Tax Compliance Choices 0 4 19 19 2 8 15 15
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 0 8 115 5 8 55 307
CASH REDUX, CREDIT CARD SURCHARGES, AND THE TAX GAP 0 4 36 36 1 5 34 34
CONDUCTING FISCAL INCIDENCE ANALYSIS FOR SUSTAINABILITY: THE CASE OF GOVERNMENT URBAN INFRASTRUCTURE SPENDING 0 1 15 15 0 2 19 19
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 110 1 5 30 173
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 1 1 90 0 1 9 252
Can ethics change? Enforcement and its effects on taxpayer compliance 0 0 5 59 0 4 27 99
China's Tax-for-Fee Reform and Village Inequality 0 1 1 152 1 5 37 508
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 1 7 185
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 150 1 2 27 843
Corruption and Firm Tax Evasion 0 0 0 148 1 5 42 543
Corruption and Firm Tax Evasion 0 0 0 173 1 6 48 431
Corruption, Optimal Taxation and Growth 0 0 1 82 2 5 11 220
Corruption, Taxation, and Tax Evasion 0 0 2 230 1 2 25 576
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 0 43 1 3 14 306
Culture Differences and Tax Morale in the United States and in Europe 1 2 10 546 2 7 52 1,904
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 76 1 3 19 148
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 0 1 19 50
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 0 1 14 426
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 97 0 3 23 354
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 2 41 1 3 30 321
Devising Administrative Approaches for Improving Tax Compliance 0 1 2 57 0 3 16 93
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 124 0 2 23 464
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 0 0 9 235
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 2 6 0 1 42 61
Do Academic Honesty Statements Work? 0 0 14 14 0 1 14 14
Do Ethics Matter? Tax Compliance and Morality 2 3 21 420 2 6 106 1,547
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 2 20 165
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 191 0 1 15 564
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 0 2 16 547
Do We Have The Tools For Achieving Distributive Tax Justice? 0 1 2 39 0 1 25 70
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 0 4 21 412
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 1 1 1 22 1 1 11 39
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 0 1 13 415
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 2 98 1 4 30 410
Does the “bomb crater” effect really exist? Evidence from the laboratory 1 1 10 92 2 3 45 211
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 0 2 56 56 8 14 96 96
Empathy, Sympathy, and Tax Compliance 0 0 0 253 0 3 15 474
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 0 2 21 148
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 70 3 7 40 326
Estimating Tax Agency Efficiency 0 0 0 100 0 2 20 259
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 68 0 1 15 219
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 9 179 2 4 29 509
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 1 5 2 3 27 44
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 5 300 2 8 57 807
Experiments on the Fly 0 0 0 25 2 3 11 36
Experiments on the Fly 0 0 0 18 0 0 13 62
Explaining the Growth of Government Spending in South Africa 0 0 1 431 0 0 23 3,661
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 2 3 391 2 6 14 1,588
Financial Constraints and Firm Tax Evasion 1 1 3 76 2 5 30 193
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 23 0 2 23 125
Fraude fiscal / Tax Fraud 0 0 1 67 1 1 16 124
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 0 0 3 3 1 2 14 14
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 1 1 25 165
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 1 20 3 6 31 103
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 0 0 10 10 0 0 25 25
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 1 1 2 59 1 1 10 166
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 14 90
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 17 289
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 39 0 0 10 34
In the Land of OZ: Designating Opportunity Zones 0 0 0 11 1 3 13 77
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 1 1 132 1 3 19 281
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 2 3 15 38 5 11 70 106
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 1 13 244
Is Economics Useful for Public Policy? 0 0 1 2 0 0 6 14
Is Economics Useful for Public Policy? 1 1 1 83 1 2 18 302
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 0 1 21 21 0 1 20 20
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 105 1 6 24 399
Laboratory Experiments 1 1 6 65 1 3 25 197
Linking Tax Administration Reform with Tax Reform 0 1 62 62 1 6 57 57
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 1 33 0 2 17 43
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 1 10 725 2 7 126 2,425
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 0 2 14 261
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 76 0 2 12 252
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 0 0 7 184
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 1 10 47 2 6 82 153
New Technologies and the Evolution of Tax Compliance 0 0 4 55 0 1 16 126
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 145 1 2 27 249
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 1 207 0 1 17 619
Payroll Taxes and Contributions 0 0 0 83 0 0 9 387
Payroll taxes in Colombia 0 0 1 13 0 1 18 71
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 6 7 45 2,071
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 11 16
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 1 42 2 3 27 152
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 0 53 0 0 17 94
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 19 0 0 14 42
Race, Marriage, and the Earned Income Tax Credit 0 0 17 17 0 1 10 10
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 0 30 2 2 16 114
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 40 0 1 15 131
Rethinking Local Government Reliance on the Property Tax 0 0 2 136 2 9 35 458
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 1 1 4 233 2 4 69 938
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 0 0 30 176
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 0 195 0 2 13 630
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 0 15 459
Small Business Tax Compliance under Third-party Reporting 2 2 3 26 5 7 32 98
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 62 0 0 29 252
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 0 191 0 0 12 589
Stamp duties in Indian states - a case for reform 1 1 3 108 1 1 30 518
State Government Revenue Recovery from the Great Recession 0 0 0 23 1 5 23 89
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 0 2 16 148
Tax Amnesties, Recidivism, and the Need for Reform 0 0 2 32 0 2 22 96
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 1 1 13 121
Tax Burden in Jamaica 1 1 1 428 1 2 11 1,925
Tax Compliance, Social Norms, and Influencers 0 0 10 51 1 3 37 129
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 2 13 54 3 7 48 118
Tax Evasion, Market Adjustments, and Income Distribution 0 0 1 25 2 3 17 52
Tax Evasion, Technology, and Inequality 0 1 4 111 3 9 42 296
Tax Morale and Tax Compliance from the Firm's Perspective 2 5 21 520 8 22 181 1,983
Tax Morale and Tax Evasion in Latin America 0 0 4 283 2 4 35 764
Tax Morale and Tax Evasion in Latin American Countries 0 0 3 175 2 4 32 479
Tax Policy Effects on Business Incentives in Pakistan 0 0 1 175 0 0 23 440
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 4 80 1 3 28 200
Tax and Corruption: A Global Perspective 0 0 1 86 0 0 8 152
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 2 261 2 5 35 949
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 0 9 142
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 296 0 0 20 538
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 1 1 30 123
Testing for Ricardian Equivalence in Indonesia 0 1 5 113 0 2 37 407
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 1 46 1 1 27 171
The Internal Revenue Service and the American Middle Class 0 0 0 30 1 1 7 81
The Jamaican Individual Income Tax 0 0 0 169 0 2 26 2,022
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 10 150
The Relationship between State and Federal Tax Audits 0 0 1 115 1 1 15 1,098
The Role of Tax Exemptions and Credits 0 0 0 86 0 0 6 115
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 1 8 77 1 5 52 162
Trust, the Pandemic, and Public Policies 0 0 1 79 0 0 18 79
Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward 1 6 66 66 1 8 61 61
Understanding and Combatting Tax Evasion 0 0 0 101 0 1 10 169
Using Behavioral Economics in Public Economics 0 0 2 288 1 2 19 382
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 1 3 194 0 2 28 471
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 2 37 1 1 16 110
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 25 1 1 12 51
Using behavioural economics to understand tax compliance 0 1 13 96 2 8 62 187
Value-added Taxation and Consumption 0 2 5 404 1 5 58 1,319
W(h)ither the Tax Gap? 0 0 0 144 0 0 12 163
What Drivers Road Infrastructure Spending? 0 0 1 21 0 1 16 51
What Drives State Tax Reforms? 0 0 0 57 0 0 18 113
What Drives Tax Policy Choices? 0 1 40 40 1 9 56 56
What Motivates Tax Compliance 3 8 32 282 9 32 240 866
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 0 64 0 1 13 203
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 266 0 3 25 623
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 2 0 3 32 41
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 3 198 1 5 28 171
Whither the Marriage Tax? 0 0 0 33 0 1 17 146
Who Benefits from Tax Evasion? 0 0 0 320 1 1 28 1,761
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 26 0 1 20 72
Total Working Papers 26 75 720 19,044 155 495 4,663 71,147
5 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 0 26 2 2 10 159
40 years of tax evasion games: a meta-analysis 2 3 9 81 5 10 123 409
A Call for Replication Studies 0 0 0 2 2 3 7 21
A Call for Replication Studies 0 0 0 7 0 0 6 59
A Call for Replication Studies 0 0 0 7 0 1 2 67
A Call for Replication Studies 0 0 0 1 0 0 11 37
A Call for Replication Studies 0 0 0 1 0 0 5 31
A Call for Replication Studies 0 0 1 19 1 1 9 81
A Call for Replication Studies 0 0 0 10 0 1 8 65
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 1 2 14 39
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 0 53 1 1 12 394
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 1 1 6 41
Amazing Grace: Tax Amnesties and Compliance 0 0 1 107 0 1 20 265
Appeals to Social Norms and Taxpayer Compliance 0 0 2 8 1 5 18 60
Applying Behavioral Economics to the Public Sector 0 0 0 72 0 2 25 288
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 1 14 54
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 1 11 55
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 1 2 48 0 1 18 155
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 1 37 0 1 14 134
Audit selection and income tax underreporting in the tax compliance game 0 0 1 309 3 7 14 900
Audits, audit effectiveness, and post-audit tax compliance 0 0 7 44 8 15 97 290
Baseball Salaries and Income Taxes 0 0 2 21 1 2 17 151
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 0 3 2 4 32 46
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 1 1 112 0 1 11 328
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 0 2 15 102
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 1 1 6 12
Changing the Social Norm of Tax Compliance by Voting 0 0 0 33 0 1 12 104
China's Tax-for-Fee Reform and Village Inequality 0 0 1 6 0 1 21 85
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 1 1 11 62
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 2 4 73 1 4 25 327
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 0 10 4 14 38 80
Conducting Fiscal Incidence Analysis for Sustainability: The Case of Government Infrastructure Spending 0 0 0 0 1 2 2 2
Corruption and firm tax evasion 1 1 4 153 5 14 50 645
Corruption, Optimal Taxation, and Growth 0 0 1 30 0 0 19 134
Culture differences and tax morale in the United States and in Europe 0 0 10 402 3 8 102 1,315
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 1 1 2 46 2 8 31 193
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 1 2 60 1 2 16 263
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 1 3 16 350
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 0 2 69
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 1 1 1 1 1 1 5 12
Devising Administrative Policies for Improving Tax Compliance 1 1 1 18 1 1 10 45
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 2 10 125
Distance and intrastate college student migration 0 0 3 141 1 1 18 584
Do Ebay Sellers Comply With State Sales Taxes? 0 0 1 28 0 0 12 160
Do Ethics Matter? Tax Compliance and Morality 1 2 14 166 4 13 82 651
Do Individuals Comply on Income Not Reported by Their Employer? 0 1 2 18 0 3 15 107
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 29 0 2 19 148
Do academic honesty statements work? 0 1 2 2 1 4 9 9
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 12 0 1 15 89
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 2 1 3 16 29
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 75 2 3 9 283
Do we have the tools for achieving distributive tax justice? 0 0 1 2 2 4 16 23
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 4 1 1 15 36
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 0 1 17 54
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 0 10 0 1 15 53
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 2 10 35
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 90 1 3 23 414
Economic and Noneconomic Factors in Tax Compliance 0 0 5 108 1 2 102 378
Empathy, sympathy, and tax compliance 0 2 4 83 2 4 38 331
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 0 1 12 106
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 1 3 27 189
Estimating Tax Agency Efficiency 0 1 1 22 1 5 25 102
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 2 10 228 3 8 43 580
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 2 9 66
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 1 58 1 2 24 252
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 198 1 3 23 745
Experiments on the fly 0 0 0 1 0 0 11 45
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 9 253
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 2 26 1 1 21 134
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 3 4 441 4 9 24 1,478
Financial constraints and firm tax evasion 0 1 2 76 2 4 32 425
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 0 0 9 85
Fiscal exchange, collective decision institutions, and tax compliance 3 4 8 390 5 7 77 1,112
For Love or Money? The Impact of Income Taxes on Marriage 0 0 1 160 1 3 11 1,059
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 20 1 2 27 137
Funding Stabilization and the Performance of Public Agencies: Evidence From Ohio Libraries 0 0 0 0 1 3 3 3
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 2 205 0 2 45 633
Globalization and tax policy 0 0 1 63 0 0 26 288
Honesty or dishonesty of taxpayer communications in an enforcement regime 1 1 1 15 1 2 17 112
Housing market regulations and strategic divorce propensity in China 0 0 2 19 4 7 33 93
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 1 6 266
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 2 12 166
In the land of OZ: designating opportunity zones 0 0 0 10 2 2 5 46
Income taxes and the timing of marital decisions 0 0 3 108 0 0 22 289
Inequitable wages and tax evasion 0 0 0 5 0 1 12 44
Information Reporting and Tax Compliance 0 1 2 16 0 1 12 73
Institutional Uncertainty and Taxpayer Compliance 0 0 1 345 1 3 24 863
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 10 69
Introduction 0 0 0 0 0 0 4 7
Introduction 0 0 0 10 0 1 10 85
Introduction 0 0 0 0 0 0 4 7
Introduction to the Special Issue 0 0 0 8 0 1 3 32
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 1 9 40
Introduction to the Special Issues: Government Programs, Distribution, and Equity 1 1 1 19 2 2 12 73
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 1 7 67
Is Economics Useful for Public Policy? 0 0 0 12 0 1 19 77
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 1 20 0 1 14 137
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 1 2 6 2 4 16 40
Linking Tax Administration Reform with Tax Reform 1 1 2 2 6 6 9 9
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 1 11 235 5 12 179 1,203
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 27 0 2 15 109
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 2 17 0 1 25 87
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 1 39 0 0 26 158
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 0 139 0 2 27 578
Policy Watch: The Marriage Penalty 0 0 0 232 1 1 22 1,103
Property tax delinquency and its spillover effects on nearby properties 0 0 1 6 2 3 28 85
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 4 5 1 1 15 26
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 1 10 75
Rethinking local government reliance on the property tax 0 0 1 76 0 1 23 320
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 4 10 0 0 37 76
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 0 1 14 54
Robotaxis reduce taxi drivers’ income 0 3 4 4 12 31 44 44
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 0 5 0 2 52 74
Sales Taxes and the Decision to Purchase Online 0 0 0 34 2 3 19 175
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 1 0 0 13 21
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 0 0 10 579
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 9 176
Small business tax compliance under third-party reporting 3 4 10 35 10 19 59 165
Social Capital and Tax Morale in Spain 0 0 1 125 0 0 15 450
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 5 55
Social programs as positive inducements for tax participation 0 0 1 27 1 2 19 140
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 2 60 0 1 17 175
Statement from the Editor 0 0 0 0 0 1 7 18
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 1 6 123
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 1 68 0 1 16 173
Tax Amnesties and Tax Revenues 0 0 1 87 0 3 11 191
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 3 14 428
Tax Base Erosion in Developing Countries 0 0 1 34 0 0 10 1,134
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 1 7 49
Tax Compliance With Two-Sided Uncertainty 0 0 0 13 1 2 16 65
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 28 3 9 22 732
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 1 2 14 15 5 16 125 126
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 3 59 1 2 24 238
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 1 1 1 15 2 2 29 120
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 6 17
Tax Structure and Tax Compliance 0 0 2 538 0 0 17 1,414
Tax compliance as a coordination game 0 0 5 157 1 2 16 414
Tax evasion, labor market effects, and income distribution 0 0 0 20 0 1 10 73
Tax evasion, market adjustments, and income distribution 0 0 0 20 1 2 16 96
Tax evasion, technology, and inequality 1 1 12 72 3 9 86 344
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 1 1 5 114
Taxation, imperfect competition, and discontinuities 0 0 0 17 1 1 9 73
Taxpayer information assistance services and tax compliance behavior 0 0 0 156 1 3 22 539
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 69 0 2 10 187
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 1 8 57
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 1 1 11 30
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 7 167
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 12 0 0 8 81
The Item Veto and State Government Expenditures 0 0 0 0 0 0 4 125
The Need for Replications 0 0 0 0 0 0 4 6
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 1 10 36
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 1 11 65
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 1 13 36
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 10 391
The housing crisis, foreclosures, and local tax revenues 0 0 1 7 0 1 13 62
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 2 9 36
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 3 7 8 1 6 27 48
Trust, the Pandemic, and Public Policies 0 1 1 9 0 2 12 37
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 2 118 0 5 37 397
Understanding Tax Evasion: Knowns, Unknowns, and A Way Forward 1 1 1 1 2 2 2 2
Using Behavioral Economics in Public Economics 0 0 1 40 0 0 16 110
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 2 57 0 3 20 172
Using Laboratory Experimentsin Public Economics 0 0 0 77 0 1 8 183
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 1 8 35
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 0 7 1 3 8 39
Using behavioural economics to understand tax compliance 0 2 8 21 2 8 40 83
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 1 4 28 44
Value-added taxation and consumption 1 1 5 135 3 5 26 479
WHAT MOTIVATES TAX COMPLIANCE? 4 11 72 310 11 29 204 820
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 7 1 2 13 55
What Drives State Tax Reforms? 0 0 0 14 0 0 11 83
What Is an "Optimal'"Tax System? 0 0 1 118 2 4 18 480
What drives road infrastructure spending? 0 0 0 5 0 3 14 33
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 0 24 1 3 18 127
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 0 9 22
Whither the Marriage Tax? 0 0 0 12 0 2 22 124
Who Benefits from Indexation? 0 0 0 1 1 7 21 34
Who Benefits from Tax Evasion? 0 0 0 36 1 2 10 133
Who Pays the Ticket Tax? 0 0 0 4 1 1 15 58
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 0 0 14 87
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 7 0 0 7 42
Why do people pay taxes? 2 4 22 1,977 2 8 59 5,340
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 21 0 11 33 172
Total Journal Articles 29 73 347 11,184 192 533 4,019 44,652
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 0 23 0 0 6 69
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 63 1 2 17 231
Expanding the theory of tax compliance from individual to group motivations 0 0 2 23 1 1 17 97
Globalization and state„local government finances 0 0 0 2 1 1 10 32
Introduction 0 0 0 5 0 0 6 38
State and federal tax policy toward nonprofit organizations 0 0 1 6 0 2 18 58
The Relationship between State and Federal Tax Audits 0 0 0 22 2 2 19 127
Total Chapters 0 0 5 144 5 8 93 652
1 registered items for which data could not be found


Statistics updated 2026-10-11