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 1 3 44 6 7 16 127
"Sizing" the problem of the Hard-to-Tax 2 2 5 86 4 4 14 197
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 11 56 0 4 30 93
A Convenient Truth: Property Taxes and Revenue Stability 0 0 1 122 0 0 6 175
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 0 10 43
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 2 6 43 1,774 10 30 541 11,239
Analyzing and Reforming Tunisia's Tax System 0 1 1 39 0 1 5 116
Analyzing and Reforming Tunisia's Tax System 0 0 0 14 0 2 6 50
Appeals to Social Norms and Taxpayer Compliance 0 1 1 59 3 4 26 156
Applying Behavioral Economics to the Public Sector 0 1 3 176 1 4 33 357
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 1 1 138 1 1 5 410
Assessing and Reforming Enterprise Taxation in Pakistan 0 2 3 26 0 3 11 115
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 1 1 2 59 1 3 12 94
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 1 18 41 2 5 52 96
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 1 1 2 94
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 1 2 66 2 5 11 599
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 4 9 62 2 8 30 111
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 4 103 0 2 29 107
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 1 87 0 0 3 232
China's Tax-for-Fee Reform and Village Inequality 0 0 0 149 0 0 4 457
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 1 21 0 0 10 164
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 3 5 140 1 8 21 785
Corruption and Firm Tax Evasion 0 1 3 170 1 3 19 313
Corruption and Firm Tax Evasion 1 3 17 135 3 11 79 399
Corruption, Optimal Taxation and Growth 0 0 1 78 0 0 2 197
Corruption, Taxation, and Tax Evasion 1 1 15 200 4 4 47 440
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 0 41 1 1 6 277
Culture Differences and Tax Morale in the United States and in Europe 0 1 6 516 0 1 28 1,787
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 74 0 1 6 118
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 2 104 0 0 5 395
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 94 1 2 5 321
Detroit Property Tax Delinquency---Social Contract in Crisis 0 1 1 35 0 1 12 254
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 120 0 0 4 429
Did Latvia's Flat Tax Reform Improve Growth? 1 4 7 76 1 4 13 214
Do Ethics Matter? Tax Compliance and Morality 1 6 18 356 7 15 51 1,271
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 2 5 50 0 4 25 136
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 183 0 4 26 504
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 1 1 3 180 1 1 11 523
Do eBay Sellers Comply with State Sales Taxes? 0 1 3 58 1 2 7 367
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 2 2 7 365
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 1 6 90 10 21 99 341
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 56 56 0 3 28 28
Empathy, Sympathy, and Tax Compliance 0 0 1 248 0 0 15 427
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 1 3 40 0 1 14 114
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 1 2 52 2 5 16 204
Estimating Tax Agency Efficiency 1 2 3 96 1 3 9 222
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 1 2 59 0 1 10 175
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 2 25 0 2 7 77
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 2 14 146 1 4 50 417
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 1 5 269 2 4 27 677
Experiments on the Fly 0 0 23 23 1 1 8 8
Experiments on the Fly 0 1 3 17 0 1 7 39
Explaining the Growth of Government Spending in South Africa 0 0 3 426 5 13 95 3,569
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 2 385 0 4 16 1,546
Financial Constraints and Firm Tax Evasion 0 1 3 65 1 3 21 110
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 1 2 19 0 2 5 82
Fraude fiscal / Tax Fraud 1 1 3 62 1 1 6 101
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 1 2 154 0 2 11 122
Housing Market Regulations and Strategic Divorce Propensity in China 1 2 14 14 3 10 20 20
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 56 0 0 2 151
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 2 72
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 1 264
In the Land of OZ: Designating Opportunity Zones 0 0 4 8 1 1 24 50
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 1 1 9 113 2 8 50 194
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 225
Is Economics Useful for Public Policy? 0 0 0 40 1 2 8 65
Is Economics Useful for Public Policy? 0 1 8 76 3 10 45 261
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 12 85 0 3 58 303
Laboratory Experiments 1 2 3 21 2 3 13 60
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 1 8 693 1 5 40 2,213
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 1 1 66 1 2 6 234
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 2 61 0 0 9 206
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 34 0 0 2 172
New Technologies and the Evolution of Tax Compliance 1 1 7 42 2 3 26 67
On the External Validity of Laboratory Tax Compliance Experiments 0 1 2 136 1 2 12 194
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 1 196 0 2 7 589
Payroll Taxes and Contributions 0 0 1 83 1 2 4 372
Payroll taxes in Colombia 0 0 2 11 0 0 3 41
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 0 9 1,998
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 1 54 0 0 7 143
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 2 4 39 1 4 13 98
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 0 21 0 0 3 68
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 1 3 36 0 2 8 107
Rethinking Local Government Reliance on the Property Tax 0 0 3 127 0 1 17 396
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 1 7 223 2 8 29 794
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 1 1 23 0 2 30 125
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 0 185 0 1 10 600
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 1 3 114 1 2 11 415
Small Business Tax Compliance under Third-party Reporting 0 0 7 7 0 1 17 17
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 2 60 0 0 8 211
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 3 4 187 0 3 10 567
Stamp duties in Indian states - a case for reform 0 0 1 99 0 0 3 454
State Government Revenue Recovery from the Great Recession 0 1 2 23 0 1 3 58
State and Federal Tax Policy toward Nonprofit Organizations 0 1 3 45 1 2 8 104
Tax Amnesties, Recidivism, and the Need for Reform 0 1 11 11 1 4 28 28
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 1 1 26 0 1 7 95
Tax Burden in Jamaica 2 2 4 420 5 11 30 1,890
Tax Evasion, Market Adjustments, and Income Distribution 0 0 1 23 0 0 9 24
Tax Evasion, Technology, and Inequality 1 2 28 78 1 5 70 135
Tax Morale and Tax Compliance from the Firm's Perspective 1 5 14 470 3 15 53 1,649
Tax Morale and Tax Evasion in Latin America 1 1 2 271 1 1 10 671
Tax Morale and Tax Evasion in Latin American Countries 0 0 1 155 0 2 13 374
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 1 6 404 1 6 23 1,220
Tax Policy Effects on Business Incentives in Pakistan 2 4 11 157 3 9 59 360
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 16 66 1 4 55 130
Tax and Corruption: A Global Perspective 0 0 3 81 1 1 11 133
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 1 3 245 3 6 51 871
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 0 2 133
Testing Behavioral Public Economics Theories in the Laboratory 0 1 3 293 1 2 10 506
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 1 1 26 1 2 9 82
Testing for Ricardian Equivalence in Indonesia 1 2 5 96 2 3 24 329
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 44 0 1 12 125
The Internal Revenue Service and the American Middle Class 0 1 2 29 0 1 7 70
The Jamaican Individual Income Tax 1 2 2 165 1 3 9 1,984
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 1 1 1 34 1 2 5 135
The Relationship between State and Federal Tax Audits 0 0 1 114 0 0 4 1,072
The Role of Tax Exemptions and Credits 0 1 2 84 0 3 7 101
Trust, the Pandemic, and Public Policies 3 63 70 70 6 19 30 30
Understanding and Combatting Tax Evasion 0 1 2 93 3 4 6 144
Using Behavioral Economics in Public Economics 0 1 5 271 0 4 16 319
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 3 181 0 2 11 385
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 1 31 0 1 6 76
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 15 15 2 4 15 15
Value-added Taxation and Consumption 0 4 10 367 0 11 37 1,137
W(h)ither the Tax Gap? 0 1 4 139 0 1 12 129
What Drivers Road Infrastructure Spending? 0 0 15 15 1 1 18 18
What Drives State Tax Reforms? 0 1 3 56 0 1 5 89
What Motivates Tax Compliance 5 6 26 190 9 20 97 422
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 54 1 1 15 154
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 1 1 2 260 2 3 16 570
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 3 3 185 3 5 20 108
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 64 1 1 8 76
Whither the Marriage Tax? 0 1 1 29 1 4 5 103
Who Benefits from Tax Evasion? 0 0 0 317 6 9 40 1,691
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 1 1 1 16 1 2 11 28
Total Working Papers 41 193 732 17,161 165 474 3,070 61,905


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 2 23 1 2 13 133
40 years of tax evasion games: a meta-analysis 1 5 18 18 6 14 60 60
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 1 1 3 0 1 5 19
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 1 1 1 49 2 4 32 339
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 5 0 0 0 22
Amazing Grace: Tax Amnesties and Compliance 0 1 10 92 1 5 26 205
Appeals to Social Norms and Taxpayer Compliance 0 0 2 2 0 1 7 22
Applying Behavioral Economics to the Public Sector 0 0 7 60 1 5 40 214
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 1 36
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 0 3 40
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 1 4 43 1 3 13 119
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 1 4 33 0 2 12 102
Audit selection and income tax underreporting in the tax compliance game 3 5 10 305 4 6 18 872
Audits, audit effectiveness, and post-audit tax compliance 0 0 0 0 0 2 2 2
Baseball Salaries and Income Taxes 0 0 0 19 0 0 3 109
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 105 1 2 7 306
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 4 6 0 0 16 66
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 2 2
Changing the Social Norm of Tax Compliance by Voting 1 2 6 18 1 6 22 48
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 0 0 2 56
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 0 48
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 3 4 53 1 11 26 225
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 0 0 0 2 3 3
Corruption and firm tax evasion 1 3 18 114 2 16 90 443
Corruption, Optimal Taxation, and Growth 0 0 3 27 0 0 11 107
Culture differences and tax morale in the United States and in Europe 1 2 14 378 6 13 61 1,149
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 2 28 0 0 13 120
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 2 57 0 2 10 230
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 108 0 1 6 314
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 9 0 0 0 61
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 22 0 0 1 112
Distance and intrastate college student migration 1 2 6 122 1 3 28 498
Do Ebay Sellers Comply With State Sales Taxes? 0 0 3 26 0 0 11 129
Do Ethics Matter? Tax Compliance and Morality 0 2 8 127 2 10 49 464
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 15 0 1 17 88
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 26 0 2 15 113
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 2 11 0 1 13 62
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 70 0 0 3 263
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 1 1 2 6 13
Does an uncertain tax system encourage üaggressive tax planningý? 1 1 1 6 1 4 9 32
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 1 2 2 0 6 11 11
Does the Income Tax Affect Marital Decisions? 0 0 1 7 0 0 5 19
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 88 0 0 7 381
Economic and Noneconomic Factors in Tax Compliance 0 2 21 51 3 13 54 138
Empathy, sympathy, and tax compliance 1 2 7 67 2 5 21 240
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 13 0 1 9 70
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 44 0 0 4 130
Estimating Tax Agency Efficiency 0 1 2 17 0 1 4 63
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 9 38 158 6 21 88 384
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 12 0 0 1 46
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 5 50 0 3 17 203
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 1 1 11 189 4 10 35 686
Experiments on the fly 0 0 0 0 2 7 22 22
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 1 3 1 2 19 227
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 1 3 17 0 3 9 92
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 2 12 30 400 4 25 75 1,361
Financial constraints and firm tax evasion 0 1 8 35 3 9 56 225
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 1 1 1 20 1 2 9 66
Fiscal exchange, collective decision institutions, and tax compliance 0 0 10 332 8 15 52 883
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 13 0 0 5 94
Getting the word out: Enforcement information dissemination and compliance behavior 0 4 7 194 3 11 27 552
Globalization and tax policy 0 2 2 61 1 3 6 255
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 1 10 0 0 9 78
Housing market regulations and strategic divorce propensity in China 0 0 0 0 1 1 1 1
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 4 257
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 1 1 148
In the land of OZ: designating opportunity zones 1 1 4 4 2 7 17 17
Income taxes and the timing of marital decisions 0 1 1 104 2 3 9 260
Inequitable wages and tax evasion 2 2 2 2 4 5 6 6
Information Reporting and Tax Compliance 0 0 1 8 0 1 7 41
Institutional Uncertainty and Taxpayer Compliance 1 3 16 309 2 5 34 748
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 4 57
Introduction 0 0 0 0 0 0 1 1
Introduction 0 0 0 10 0 0 0 71
Introduction to the Special Issue 0 0 0 8 0 0 0 27
Is Economics Useful for Public Policy? 0 0 3 4 0 5 14 37
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 14 0 1 11 104
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 0 0 1 4 9 9
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 1 3 199 3 5 29 945
Mobility, Competition, and the Distributional Effects of Tax Evasion 1 1 2 23 1 2 5 76
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 2 3 9 29 3 4 19 100
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 1 6 124 3 4 20 510
Policy Watch: The Marriage Penalty 0 0 0 229 0 1 5 1,066
Property tax delinquency and its spillover effects on nearby properties 0 0 0 3 0 0 0 45
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 0 1 64
Rethinking local government reliance on the property tax 0 0 4 70 2 3 17 272
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 2 6 0 1 11 31
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 5 0 0 2 33
Sales Taxes and the Decision to Purchase Online 0 0 2 32 1 1 8 142
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 1 4 4
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 62 0 0 13 557
Shocks and Valuation in the Rental Housing Market 0 0 0 42 1 1 4 163
Small business tax compliance under third-party reporting 1 2 6 6 6 13 28 28
Social Capital and Tax Morale in Spain 0 0 2 120 0 0 7 408
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 0 46
Social programs as positive inducements for tax participation 1 1 1 26 1 2 4 113
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 1 4 52 0 1 14 139
Statement from the Editor 0 0 0 0 0 0 2 9
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 0 2 113
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 2 4 11 45 4 9 22 110
Tax Amnesties and Tax Revenues 1 2 3 75 1 2 8 158
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 4 20 350
Tax Base Erosion in Developing Countries 0 0 5 24 1 3 11 1,105
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 35
Tax Compliance With Two-Sided Uncertainty 0 0 0 11 0 0 2 44
Tax Compliance with Endogenous Audit Selection Rules 0 0 5 21 0 0 8 694
Tax Morale and Tax Compliance from the Firm's Perspective 1 2 3 46 2 7 18 185
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 5 11 1 2 33 65
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 1 10
Tax Structure and Tax Compliance 3 3 11 523 4 7 33 1,356
Tax compliance as a coordination game 0 0 4 143 0 1 12 374
Tax evasion, labor market effects, and income distribution 1 1 1 14 1 1 2 52
Tax evasion, market adjustments, and income distribution 0 1 2 16 0 1 6 37
Tax evasion, technology, and inequality 0 0 2 2 2 5 12 12
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 0 2 104
Taxation, imperfect competition, and discontinuities 0 0 0 16 0 0 3 55
Taxpayer information assistance services and tax compliance behavior 0 1 15 118 4 12 57 386
Testing Behavioral Public Economics Theories in the Laboratory 0 0 5 61 0 0 10 159
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 1 5 43
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 3 12
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 4 154
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 10 0 0 4 65
The Item Veto and State Government Expenditures 0 0 0 0 0 0 1 119
The Need for Replications 0 0 0 0 0 0 1 1
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 0 1 24
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 0 0 1 47
The Rise and Fall and Rise... Of the Marriage Tax 0 1 1 3 0 1 3 14
The Welfare Cost of the Underground Economy 0 0 0 0 1 1 4 375
The housing crisis, foreclosures, and local tax revenues 0 0 2 6 0 0 10 42
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 1 3 22
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 5 108 2 5 18 327
Using Behavioral Economics in Public Economics 0 0 1 38 0 1 5 88
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 2 4 34 0 3 10 102
Using Laboratory Experimentsin Public Economics 0 2 5 65 1 4 11 144
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 1 22
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 0 0 1 5 7 7
Value-added taxation and consumption 1 5 15 112 4 13 34 381
WHAT MOTIVATES TAX COMPLIANCE? 0 4 14 66 0 13 44 199
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 1 2 6 0 1 6 36
What Drives State Tax Reforms? 0 0 1 13 0 0 2 66
What Is an "Optimal'"Tax System? 0 2 9 104 2 5 31 433
What drives road infrastructure spending? 0 3 3 3 0 3 4 4
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 3 3 6 19 5 6 17 84
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 0 0 12
Whither the Marriage Tax? 0 0 0 10 0 1 4 58
Who Benefits from Indexation? 0 0 0 0 0 0 2 9
Who Benefits from Tax Evasion? 0 0 1 32 1 1 7 106
Who Pays the Ticket Tax? 0 0 0 4 0 0 1 40
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 5 1 2 14 43
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 4 0 0 0 29
Why do people pay taxes? 3 14 60 1,852 8 33 144 5,005
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 18 0 0 5 117
Total Journal Articles 41 138 562 9,120 151 484 2,182 33,641


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 3 18 0 0 6 45
Designing Alternative Strategies to Reduce Tax Evasion 1 2 5 51 1 4 15 179
Expanding the theory of tax compliance from individual to group motivations 0 0 1 17 0 1 8 68
Globalization and state„local government finances 0 0 0 1 0 0 2 19
Introduction 0 0 0 5 0 0 1 28
State and federal tax policy toward nonprofit organizations 0 0 0 4 0 0 3 24
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 2 104
Total Chapters 1 2 9 118 1 5 37 467


Statistics updated 2022-06-07