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 0 45 5 7 10 157
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 0 0 6 231
40 Years of Tax Evasion Games: A Meta-Analysis 1 1 3 69 2 3 20 148
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 128 1 2 4 185
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 2 5 56
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 0 17 1,844 6 9 88 11,765
Analyzing and Reforming Tunisia's Tax System 0 1 4 47 0 1 7 134
Analyzing and Reforming Tunisia's Tax System 1 1 5 24 2 4 9 76
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 2 3 9 176
Applying Behavioral Economics to the Public Sector 0 1 6 189 5 12 22 403
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 2 142 1 1 6 426
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 0 2 123
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 1 60 1 1 4 102
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 1 3 53 2 5 13 161
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 0 0 96
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 2 74 0 0 12 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 0 9 107 1 11 44 247
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 2 2 110 1 6 12 142
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 0 0 242
Can ethics change? Enforcement and its effects on taxpayer compliance 1 2 10 51 1 3 18 68
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 0 1 8 470
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 1 3 8 177
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 149 1 1 5 814
Corruption and Firm Tax Evasion 0 0 1 173 7 15 42 379
Corruption and Firm Tax Evasion 0 0 3 148 2 7 36 499
Corruption, Optimal Taxation and Growth 0 0 0 81 0 0 1 208
Corruption, Taxation, and Tax Evasion 0 1 5 228 0 3 36 548
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 1 1 43 1 2 7 291
Culture Differences and Tax Morale in the United States and in Europe 0 2 7 536 2 7 22 1,849
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 1 76 0 2 5 128
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 0 1 3 31
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 0 1 4 410
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 0 1 4 329
Detroit Property Tax Delinquency---Social Contract in Crisis 0 1 1 39 1 2 6 288
Devising Administrative Approaches for Improving Tax Compliance 0 0 9 55 0 1 19 76
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 0 1 3 441
Did Latvia's Flat Tax Reform Improve Growth? 0 0 2 82 0 0 3 226
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 3 3 17 17
Do Ethics Matter? Tax Compliance and Morality 1 2 15 397 6 18 69 1,435
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 0 4 144
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 190 0 5 9 547
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 1 1 2 530
Do We Have The Tools For Achieving Distributive Tax Justice? 1 1 9 37 1 5 23 45
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 1 1 10 390
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 0 2 3 27
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 0 1 16 401
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 2 96 1 2 9 380
Does the “bomb crater” effect really exist? Evidence from the laboratory 3 3 5 81 4 5 23 163
Empathy, Sympathy, and Tax Compliance 0 0 1 253 1 3 14 458
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 1 1 3 126
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 2 7 69 2 7 25 284
Estimating Tax Agency Efficiency 0 0 1 100 0 1 5 237
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 1 3 67 3 5 10 203
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 2 7 168 3 6 27 475
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 2 3 4 1 2 11 17
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 3 9 295 3 8 25 750
Experiments on the Fly 0 0 0 25 0 1 5 24
Experiments on the Fly 0 0 0 18 0 0 3 48
Explaining the Growth of Government Spending in South Africa 0 0 1 430 3 3 9 3,637
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 0 5 1,574
Financial Constraints and Firm Tax Evasion 1 2 3 73 2 4 19 160
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 0 1 5 102
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 0 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 2 3 10 139
Housing Market Regulations and Strategic Divorce Propensity in China 0 1 1 19 1 3 9 72
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 0 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 0 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 1 1 3 271
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 0 38 0 0 1 23
In the Land of OZ: Designating Opportunity Zones 0 0 2 11 1 1 6 64
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 1 1 2 130 1 2 10 260
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 0 5 23 23 2 10 32 32
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 231
Is Economics Useful for Public Policy? 0 0 1 1 0 0 4 8
Is Economics Useful for Public Policy? 1 1 1 82 1 2 8 283
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 102 1 2 16 370
Laboratory Experiments 0 1 7 58 1 4 20 170
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 0 0 7 26
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 0 8 714 2 10 39 2,295
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 0 2 5 247
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 1 176
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 4 76 1 1 8 239
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 2 37 3 10 21 70
New Technologies and the Evolution of Tax Compliance 0 0 0 51 1 1 6 110
On the External Validity of Laboratory Tax Compliance Experiments 1 1 4 144 2 2 10 221
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 0 2 4 601
Payroll Taxes and Contributions 0 0 0 83 0 0 3 378
Payroll taxes in Colombia 0 0 1 12 0 0 4 50
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 2 9 2,023
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 1 2
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 3 3 5 123
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 2 52 1 1 5 73
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 0 18 0 0 1 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 2 29 1 1 8 97
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 0 0 2 116
Rethinking Local Government Reliance on the Property Tax 0 0 3 133 0 1 11 418
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 1 2 229 4 8 21 866
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 0 1 6 144
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 4 195 0 1 6 617
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 1 1 10 444
Small Business Tax Compliance under Third-party Reporting 0 0 5 23 0 0 15 65
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 1 1 62 0 2 4 221
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 0 190 3 3 4 575
Stamp duties in Indian states - a case for reform 0 0 1 105 0 1 10 486
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 1 2 64
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 2 5 15 130
Tax Amnesties, Recidivism, and the Need for Reform 0 0 2 30 1 1 9 73
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 0 5 107
Tax Burden in Jamaica 0 0 2 427 1 1 5 1,914
Tax Compliance, Social Norms, and Influencers 0 2 41 41 2 9 90 90
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 3 3 10 41 4 10 32 68
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 1 1 4 107 2 5 35 249
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 12 496 2 11 69 1,788
Tax Morale and Tax Evasion in Latin America 0 0 1 279 2 5 16 725
Tax Morale and Tax Evasion in Latin American Countries 0 1 4 172 2 5 32 442
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 0 4 7 1,249
Tax Policy Effects on Business Incentives in Pakistan 0 2 2 174 2 9 14 417
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 2 75 0 1 9 169
Tax and Corruption: A Global Perspective 0 0 2 85 0 0 2 143
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 2 259 0 2 12 914
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 0 0 133
Testing Behavioral Public Economics Theories in the Laboratory 0 0 2 296 0 0 6 517
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 1 1 2 91
Testing for Ricardian Equivalence in Indonesia 1 2 3 108 1 2 6 370
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 2 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 1 74
The Jamaican Individual Income Tax 0 0 1 169 0 0 1 1,995
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 1 139
The Relationship between State and Federal Tax Audits 0 0 0 114 0 0 1 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 0 0 3 108
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 5 19 68 4 12 40 105
Trust, the Pandemic, and Public Policies 0 0 0 78 0 1 2 60
Understanding and Combatting Tax Evasion 0 0 0 101 0 0 1 158
Using Behavioral Economics in Public Economics 0 1 5 286 0 1 13 362
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 1 4 190 2 4 24 441
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 0 1 6 92
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 3 24 0 1 6 38
Using behavioural economics to understand tax compliance 1 10 22 83 3 13 38 125
Value-added Taxation and Consumption 2 4 18 398 3 9 51 1,258
W(h)ither the Tax Gap? 1 1 1 144 1 1 4 150
What Drivers Road Infrastructure Spending? 0 0 0 20 0 1 3 35
What Drives State Tax Reforms? 0 0 1 57 0 0 2 94
What Motivates Tax Compliance 0 4 11 248 3 11 44 616
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 64 0 0 8 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 1 5 11 597
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 2 1 1 5 8
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 1 4 195 3 6 15 141
Whither the Marriage Tax? 0 0 3 33 1 3 12 126
Who Benefits from Tax Evasion? 0 0 1 320 0 2 8 1,732
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 0 2 5 50
Total Working Papers 28 85 440 18,713 158 430 1,877 67,485
4 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 1 26 0 0 8 149
40 years of tax evasion games: a meta-analysis 1 2 15 71 6 12 74 279
A Call for Replication Studies 0 0 0 1 0 0 4 25
A Call for Replication Studies 0 0 0 10 0 0 2 57
A Call for Replication Studies 0 0 0 7 0 0 1 53
A Call for Replication Studies 0 0 0 1 0 0 3 26
A Call for Replication Studies 0 0 0 7 0 1 3 64
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 1 18 0 0 6 72
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 1 3 24
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 0 0 6 381
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 0 4 33
Amazing Grace: Tax Amnesties and Compliance 0 0 3 106 0 0 19 245
Appeals to Social Norms and Taxpayer Compliance 0 0 2 6 1 3 8 42
Applying Behavioral Economics to the Public Sector 0 0 1 72 2 6 11 261
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 0 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 0 3 43
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 46 0 1 7 137
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 0 1 6 119
Audit selection and income tax underreporting in the tax compliance game 0 0 1 308 0 0 2 885
Audits, audit effectiveness, and post-audit tax compliance 1 2 7 36 6 13 45 182
Baseball Salaries and Income Taxes 0 0 0 19 1 3 9 132
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 1 2 2 1 2 5 5
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 0 2 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 2 2 4 86
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 1 5
Changing the Social Norm of Tax Compliance by Voting 1 1 2 33 2 4 12 90
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 2 2 3 63
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 0 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 2 7 69 1 6 32 301
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 3 10 0 0 13 41
Corruption and firm tax evasion 1 2 5 149 4 9 29 595
Corruption, Optimal Taxation, and Growth 0 1 1 29 1 2 2 114
Culture differences and tax morale in the United States and in Europe 2 3 3 389 3 5 17 1,206
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 4 44 1 4 17 162
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 2 3 7 245
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 0 1 2 334
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 1 2 67
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 1 3 5
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 0 0 5 33
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 0 0 115
Distance and intrastate college student migration 0 0 5 138 0 1 16 563
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 1 2 5 146
Do Ethics Matter? Tax Compliance and Morality 0 4 12 151 1 11 45 565
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 0 1 3 92
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 1 2 5 128
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 1 2 6 73
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 1 1 8 11
Do state motor fuel sales-below-cost laws lower prices? 0 0 1 73 0 1 3 274
Do we have the tools for achieving distributive tax justice? 0 0 0 0 0 1 6 6
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 1 1 1 20
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 6 0 1 1 35
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 1 1 5 10 1 1 9 37
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 2 3 25
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 0 3 391
Economic and Noneconomic Factors in Tax Compliance 0 2 11 101 0 5 32 271
Empathy, sympathy, and tax compliance 1 1 3 78 3 4 14 292
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 0 1 5 93
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 0 0 5 161
Estimating Tax Agency Efficiency 0 0 1 21 0 0 3 75
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 6 11 218 4 9 31 532
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 0 2 56
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 2 4 57 2 3 8 227
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 196 0 6 11 721
Experiments on the fly 0 0 0 0 0 0 2 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 1 1 4 244
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 0 4 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 1 3 437 1 4 15 1,453
Financial constraints and firm tax evasion 1 2 13 72 3 15 45 384
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 0 0 2 75
Fiscal exchange, collective decision institutions, and tax compliance 1 2 12 382 1 7 32 1,033
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 1 2 1,046
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 3 19 0 1 7 109
Getting the word out: Enforcement information dissemination and compliance behavior 0 2 3 203 0 6 14 586
Globalization and tax policy 0 0 0 62 0 0 1 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 2 2 6 94
Housing market regulations and strategic divorce propensity in China 0 0 2 17 1 2 14 57
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 2 4 153
In the land of OZ: designating opportunity zones 0 0 1 10 2 3 8 40
Income taxes and the timing of marital decisions 0 0 0 105 1 2 4 267
Inequitable wages and tax evasion 0 0 0 5 0 0 2 32
Information Reporting and Tax Compliance 1 1 4 14 1 1 5 61
Institutional Uncertainty and Taxpayer Compliance 0 2 9 344 1 4 23 838
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 0 0 3
Introduction 0 0 0 10 0 1 1 74
Introduction 0 0 0 0 0 0 1 2
Introduction to the Special Issue 0 0 0 8 0 0 1 28
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 0 2 30
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 0 1 60
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 0 1 60
Is Economics Useful for Public Policy? 0 0 2 12 1 3 8 57
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 19 0 1 2 123
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 2 4 0 1 5 22
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 0 3 223 0 0 15 1,020
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 2 2 7 92
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 2 15 2 5 16 61
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 2 38 2 3 12 131
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 3 139 0 3 9 548
Policy Watch: The Marriage Penalty 0 0 0 232 1 6 7 1,080
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 0 1 3 57
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 1 1 6 9
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 0 0 64
Rethinking local government reliance on the property tax 2 2 2 75 2 2 5 296
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 2 2 2 38
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 1 1 5 39
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 2 5 0 2 11 21
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 1 4 155
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 1 1 1 1 2 2 7
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 64 0 0 4 568
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 1 1 166
Small business tax compliance under third-party reporting 0 0 3 23 3 4 17 102
Social Capital and Tax Morale in Spain 0 0 0 124 0 3 3 434
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 2 49
Social programs as positive inducements for tax participation 0 0 0 26 0 0 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 58 0 1 3 157
Statement from the Editor 0 0 0 0 0 0 0 11
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 1 1 1 116
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 2 11 67 0 5 24 154
Tax Amnesties and Tax Revenues 0 0 1 85 0 1 5 179
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 5 23 414
Tax Base Erosion in Developing Countries 1 1 4 32 1 3 8 1,123
Tax Compliance With Two-Sided Uncertainty 0 1 2 13 0 3 4 48
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 1 1 41
Tax Compliance with Endogenous Audit Selection Rules 0 0 2 28 0 0 4 709
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 5 56 2 2 9 213
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 1 14 0 0 4 90
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 0 1 2 536 1 4 9 1,396
Tax compliance as a coordination game 0 0 0 152 0 1 4 397
Tax evasion, labor market effects, and income distribution 0 0 1 20 0 1 4 63
Tax evasion, market adjustments, and income distribution 0 0 0 20 0 0 3 80
Tax evasion, technology, and inequality 3 6 21 60 7 21 74 252
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 2 2 108
Taxation, imperfect competition, and discontinuities 0 0 1 17 0 0 5 63
Taxpayer information assistance services and tax compliance behavior 0 0 3 156 0 2 13 516
Testing Behavioral Public Economics Theories in the Laboratory 1 1 1 69 1 3 4 176
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 2 3 48
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 1 2 3 18
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 1 3 160
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 0 1 4 73
The Item Veto and State Government Expenditures 0 0 0 0 0 1 1 120
The Need for Replications 0 0 0 0 0 0 0 2
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 0 0 26
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 0 3 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 1 1 2 22
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 0 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 1 3 4 48
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 1 4 27
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 1 1 1 4 16 19
Trust, the Pandemic, and Public Policies 0 0 2 8 0 1 7 23
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 1 116 0 5 8 358
Using Behavioral Economics in Public Economics 0 0 1 39 0 0 3 94
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 2 55 0 0 8 151
Using Laboratory Experimentsin Public Economics 0 1 5 77 4 5 13 172
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 1 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 6 1 1 5 28
Using behavioural economics to understand tax compliance 0 2 10 13 1 5 15 41
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 0 3 5 14
Value-added taxation and consumption 0 1 9 130 0 2 28 451
WHAT MOTIVATES TAX COMPLIANCE? 1 9 45 224 2 30 123 589
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 0 2 5 41
What Drives State Tax Reforms? 0 0 0 14 2 2 2 71
What Is an "Optimal'"Tax System? 0 1 1 116 0 1 6 461
What drives road infrastructure spending? 0 0 0 5 0 0 2 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 2 24 0 1 5 107
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 0 0 12
Whither the Marriage Tax? 0 0 0 12 1 5 14 99
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 0 1 36 1 1 5 121
Who Pays the Ticket Tax? 0 0 0 4 0 0 0 42
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 1 2 5 72
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 1 1 3 35
Why do people pay taxes? 2 7 33 1,952 5 20 84 5,275
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 1 1 8 138
Total Journal Articles 25 80 375 10,796 120 394 1,561 40,369
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 1 22 0 2 7 61
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 60 3 3 9 212
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 2 2 2 79
Globalization and state„local government finances 0 0 1 2 0 0 3 22
Introduction 0 0 0 5 0 0 1 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 1 4 14 38
The Relationship between State and Federal Tax Audits 0 0 0 22 1 1 1 107
Total Chapters 0 0 4 136 7 12 37 551
1 registered items for which data could not be found


Statistics updated 2025-09-05