Access Statistics for James Alm

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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 48 14 21 49 197
"Sizing" the problem of the Hard-to-Tax 0 0 2 93 3 4 15 245
40 Years of Tax Evasion Games: A Meta-Analysis 1 2 10 78 6 35 73 216
A Convenient Truth: Property Taxes and Revenue Stability 0 0 0 128 3 4 12 195
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 1 35 0 2 14 66
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 0 4 1,847 10 35 84 11,831
Analyzing and Reforming Tunisia's Tax System 0 0 2 47 2 16 30 162
Analyzing and Reforming Tunisia's Tax System 0 0 2 25 4 8 19 91
Appeals to Social Norms and Taxpayer Compliance 0 0 2 63 3 4 19 192
Applying Behavioral Economics to the Public Sector 0 1 5 192 11 24 70 460
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 1 142 2 2 16 439
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 3 6 13 135
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 60 4 5 14 114
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 2 5 57 3 9 24 178
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 1 2 7 103
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 1 2 76 2 7 17 649
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 1 2 9 114 6 24 64 296
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 110 6 13 32 168
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 2 2 8 250
Can ethics change? Enforcement and its effects on taxpayer compliance 0 0 9 57 6 8 28 91
China's Tax-for-Fee Reform and Village Inequality 0 0 0 151 4 9 33 501
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 2 2 10 184
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 150 5 6 22 835
Corruption and Firm Tax Evasion 0 0 0 148 4 6 45 534
Corruption and Firm Tax Evasion 0 0 0 173 6 10 52 416
Corruption, Optimal Taxation and Growth 0 0 1 82 0 2 7 215
Corruption, Taxation, and Tax Evasion 0 1 3 229 1 9 27 569
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 43 2 6 15 303
Culture Differences and Tax Morale in the United States and in Europe 1 5 9 543 6 21 55 1,895
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 76 0 5 17 143
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 1 3 17 47
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 2 4 17 425
Designing economic instruments for the environment in a decentralized fiscal system 0 1 1 97 1 14 23 350
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 3 41 7 10 30 316
Devising Administrative Approaches for Improving Tax Compliance 0 0 2 56 2 3 15 89
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 123 4 5 18 458
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 2 3 10 235
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 2 6 7 12 38 52
Do Academic Honesty Statements Work? 0 9 14 14 4 7 13 13
Do Ethics Matter? Tax Compliance and Morality 0 7 23 415 8 23 119 1,531
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 7 10 18 162
Do State Fiscal Policies Affect State Economic Growth? 0 1 1 191 1 3 22 563
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 5 8 13 542
Do We Have The Tools For Achieving Distributive Tax Justice? 0 0 1 37 11 14 29 67
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 4 6 15 404
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 3 3 10 35
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 3 4 11 410
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 1 1 2 98 4 16 28 405
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 2 11 89 3 12 46 203
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 2 24 53 53 21 45 69 69
Empathy, Sympathy, and Tax Compliance 0 0 0 253 2 4 17 470
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 6 6 20 145
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 4 70 5 15 42 317
Estimating Tax Agency Efficiency 0 0 0 100 4 6 23 257
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 1 2 68 3 6 19 216
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 4 15 179 1 11 37 500
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 2 4 5 7 24 38
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 7 298 10 25 51 791
Experiments on the Fly 0 0 0 25 3 4 9 32
Experiments on the Fly 0 0 0 18 5 7 14 62
Explaining the Growth of Government Spending in South Africa 0 1 1 431 3 8 25 3,659
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 2 2 5 1,579
Financial Constraints and Firm Tax Evasion 1 1 4 75 10 12 32 186
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 23 7 9 19 120
Fraude fiscal / Tax Fraud 0 0 1 67 3 7 14 122
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 0 2 3 3 2 9 12 12
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 5 11 29 164
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 2 20 2 6 26 95
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 0 5 10 10 5 12 20 20
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 8 163
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 2 8 14 90
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 3 8 19 289
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 1 1 39 1 3 10 33
In the Land of OZ: Designating Opportunity Zones 0 0 0 11 4 6 11 74
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 2 131 5 7 18 275
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 0 5 16 34 7 17 68 86
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 1 3 12 243
Is Economics Useful for Public Policy? 0 0 1 82 5 7 18 299
Is Economics Useful for Public Policy? 0 0 1 2 2 3 6 14
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 0 13 20 20 5 13 18 18
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 104 2 7 21 388
Laboratory Experiments 0 1 7 62 3 6 27 191
Linking Tax Administration Reform with Tax Reform 2 18 61 61 5 17 48 48
MULTIBILLION-DOLLAR TAX QUESTIONS 0 1 1 33 0 3 14 39
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 2 5 11 723 11 64 130 2,407
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 2 2 13 258
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 76 2 4 13 250
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 1 3 8 184
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 5 10 46 7 35 77 135
New Technologies and the Evolution of Tax Compliance 0 1 3 54 3 8 17 124
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 144 6 8 23 242
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 2 4 18 616
Payroll Taxes and Contributions 0 0 0 83 2 4 8 386
Payroll taxes in Colombia 0 1 1 13 1 9 20 70
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 10 18 42 2,060
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 5 8 14 16
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 1 1 42 8 13 28 148
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 1 53 1 2 22 94
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 1 1 19 2 4 14 42
Race, Marriage, and the Earned Income Tax Credit 0 15 17 17 1 6 8 8
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 1 30 3 4 15 111
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 1 1 1 40 3 5 14 130
Rethinking Local Government Reliance on the Property Tax 0 0 3 136 4 8 28 444
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 4 232 4 22 72 929
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 3 5 30 172
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 1 195 2 4 11 627
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 3 4 15 458
Small Business Tax Compliance under Third-party Reporting 0 1 2 24 3 5 23 87
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 1 62 9 10 30 249
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 191 5 7 17 589
Stamp duties in Indian states - a case for reform 0 1 1 106 4 7 26 508
State Government Revenue Recovery from the Great Recession 0 0 0 23 2 9 21 84
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 2 4 19 143
Tax Amnesties, Recidivism, and the Need for Reform 0 1 2 32 5 7 21 91
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 5 7 11 118
Tax Burden in Jamaica 0 0 0 427 2 5 10 1,923
Tax Compliance, Social Norms, and Influencers 0 5 17 51 2 10 50 124
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 2 5 14 49 6 17 50 104
Tax Evasion, Market Adjustments, and Income Distribution 0 1 1 25 1 4 14 48
Tax Evasion, Technology, and Inequality 0 1 3 109 6 12 41 280
Tax Morale and Tax Compliance from the Firm's Perspective 4 7 20 512 19 48 174 1,941
Tax Morale and Tax Evasion in Latin America 1 2 5 283 8 12 38 756
Tax Morale and Tax Evasion in Latin American Countries 0 0 3 174 1 9 35 468
Tax Policy Effects on Business Incentives in Pakistan 1 1 3 175 4 7 28 435
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 1 4 5 80 6 11 27 195
Tax and Corruption: A Global Perspective 1 1 1 86 1 5 9 152
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 1 3 261 3 7 29 941
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 1 2 9 142
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 296 2 5 18 535
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 3 7 30 120
Testing for Ricardian Equivalence in Indonesia 0 0 6 112 5 6 37 404
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 1 46 5 7 23 165
The Internal Revenue Service and the American Middle Class 0 0 0 30 2 2 6 80
The Jamaican Individual Income Tax 0 0 0 169 7 19 24 2,019
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 2 3 10 149
The Relationship between State and Federal Tax Audits 0 1 1 115 3 6 13 1,096
The Role of Tax Exemptions and Credits 0 0 0 86 2 4 9 115
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 1 13 76 4 10 62 153
Trust, the Pandemic, and Public Policies 0 1 1 79 1 9 20 79
Understanding and Combatting Tax Evasion 0 0 0 101 0 1 10 168
Using Behavioral Economics in Public Economics 0 1 3 288 6 10 19 380
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 5 193 1 6 32 464
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 3 5 16 107
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 2 25 3 6 13 49
Using behavioural economics to understand tax compliance 0 4 24 93 3 16 63 170
Value-added Taxation and Consumption 0 1 9 402 6 15 56 1,304
W(h)ither the Tax Gap? 0 0 1 144 1 2 16 163
What Drivers Road Infrastructure Spending? 0 1 1 21 5 9 15 49
What Drives State Tax Reforms? 0 0 1 57 4 7 19 112
What Drives Tax Policy Choices? 1 11 38 38 6 16 43 43
What Motivates Tax Compliance 5 8 22 263 21 42 194 793
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 0 64 4 5 11 199
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 1 1 1 266 3 6 24 615
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 2 5 10 26 33
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 2 4 198 4 9 27 162
Whither the Marriage Tax? 0 0 1 33 3 6 26 145
Who Benefits from Tax Evasion? 0 0 0 320 6 7 27 1,756
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 1 2 26 2 4 22 70
Total Working Papers 33 208 628 18,793 652 1,496 4,435 70,070
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 0 3 9 157
40 years of tax evasion games: a meta-analysis 0 1 7 76 4 16 126 393
A Call for Replication Studies 0 0 0 10 3 4 7 64
A Call for Replication Studies 0 0 0 7 2 2 6 59
A Call for Replication Studies 0 1 1 19 1 2 9 80
A Call for Replication Studies 0 0 0 1 1 1 11 36
A Call for Replication Studies 0 0 0 1 0 1 7 31
A Call for Replication Studies 0 0 0 7 0 0 3 66
A Call for Replication Studies 0 0 0 2 1 1 4 17
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 3 5 14 36
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 4 8 13 393
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 1 1 6 39
Amazing Grace: Tax Amnesties and Compliance 0 0 0 106 3 6 15 259
Appeals to Social Norms and Taxpayer Compliance 0 0 1 7 2 6 13 52
Applying Behavioral Economics to the Public Sector 0 0 1 72 4 10 30 284
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 1 3 12 51
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 6 7 10 53
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 47 1 5 19 154
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 1 1 1 37 6 6 14 132
Audit selection and income tax underreporting in the tax compliance game 0 0 1 309 1 1 7 892
Audits, audit effectiveness, and post-audit tax compliance 0 2 10 43 11 20 91 257
Baseball Salaries and Income Taxes 0 1 2 21 3 8 18 147
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 2 3 4 12 34 37
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 111 1 2 9 326
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 5 5 16 100
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 1 2 6 11
Changing the Social Norm of Tax Compliance by Voting 0 0 1 33 1 2 17 103
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 3 7 22 83
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 3 4 10 61
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 1 5 71 4 9 30 318
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 0 10 1 5 16 54
Corruption and firm tax evasion 2 2 5 152 7 13 42 628
Corruption, Optimal Taxation, and Growth 0 0 2 30 4 10 22 134
Culture differences and tax morale in the United States and in Europe 3 4 16 402 5 36 97 1,297
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 1 45 3 8 26 183
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 1 1 59 5 8 19 260
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 4 5 14 347
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 1 1 3 69
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 1 2 7 11
Devising Administrative Policies for Improving Tax Compliance 0 0 0 17 1 2 10 43
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 1 8 123
Distance and intrastate college student migration 0 1 3 140 0 3 21 582
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 2 2 14 158
Do Ethics Matter? Tax Compliance and Morality 1 3 18 162 4 9 79 625
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 1 17 1 3 14 104
Do State Fiscal Policies Affect State Economic Growth? 0 1 1 29 3 7 18 144
Do academic honesty statements work? 0 1 1 1 3 5 5 5
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 12 2 4 16 87
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 1 1 2 2 5 15 25
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 74 2 2 7 279
Do we have the tools for achieving distributive tax justice? 0 1 2 2 1 4 13 18
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 4 3 6 15 34
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 3 7 19 53
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 3 10 1 5 19 50
Does the Income Tax Affect Marital Decisions? 0 0 0 9 2 2 9 32
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 1 1 90 2 11 19 409
Economic and Noneconomic Factors in Tax Compliance 0 2 12 108 1 22 111 372
Empathy, sympathy, and tax compliance 0 1 4 81 0 17 39 327
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 2 4 12 104
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 4 10 25 186
Estimating Tax Agency Efficiency 0 0 0 21 2 8 21 95
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 1 13 225 3 8 50 571
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 2 2 7 62
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 2 57 1 3 24 248
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 1 1 3 198 8 9 27 741
Experiments on the fly 0 0 1 1 3 3 12 45
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 2 4 10 253
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 1 2 26 0 1 19 131
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 2 438 2 4 19 1,468
Financial constraints and firm tax evasion 0 1 5 75 8 12 50 419
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 1 3 10 85
Fiscal exchange, collective decision institutions, and tax compliance 0 0 4 384 7 31 70 1,095
For Love or Money? The Impact of Income Taxes on Marriage 0 0 1 160 1 1 10 1,055
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 20 1 4 20 128
Getting the word out: Enforcement information dissemination and compliance behavior 0 1 4 204 2 7 49 626
Globalization and tax policy 0 0 1 63 5 14 26 287
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 5 6 18 109
Housing market regulations and strategic divorce propensity in China 0 0 3 19 5 10 29 83
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 2 2 6 265
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 2 2 11 162
In the land of OZ: designating opportunity zones 0 0 0 10 0 0 8 44
Income taxes and the timing of marital decisions 0 0 3 108 3 5 25 289
Inequitable wages and tax evasion 0 0 0 5 2 6 11 43
Information Reporting and Tax Compliance 1 1 2 15 4 5 12 71
Institutional Uncertainty and Taxpayer Compliance 0 0 6 345 3 7 26 857
Intergovernmental Grants and Social Welfare 0 0 0 0 3 4 9 68
Introduction 0 0 0 10 4 5 11 84
Introduction 0 0 0 0 2 3 5 7
Introduction 0 0 0 0 1 1 4 7
Introduction to the Special Issue 0 0 0 8 0 1 3 31
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 1 9 39
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 1 4 11 71
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 3 4 6 66
Is Economics Useful for Public Policy? 0 0 0 12 2 4 23 76
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 19 1 3 11 133
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 1 5 0 2 15 36
Linking Tax Administration Reform with Tax Reform 1 1 1 1 2 2 2 2
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 5 9 232 17 56 152 1,171
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 2 4 18 105
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 2 16 2 9 27 82
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 0 38 4 12 26 153
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 0 139 0 5 30 575
Policy Watch: The Marriage Penalty 0 0 0 232 3 4 24 1,098
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 2 4 26 81
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 1 5 5 3 4 14 22
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 4 5 10 74
Rethinking local government reliance on the property tax 0 1 3 76 2 4 22 316
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 3 9 1 7 34 70
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 6 7 15 52
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 1 5 2 23 48 66
Sales Taxes and the Decision to Purchase Online 0 0 0 34 1 2 17 170
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 1 1 1 4 16 21
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 0 2 11 579
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 1 11 176
Small business tax compliance under third-party reporting 0 1 6 29 6 13 37 134
Social Capital and Tax Morale in Spain 0 1 1 125 1 3 16 447
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 6 55
Social programs as positive inducements for tax participation 0 0 1 27 1 4 15 136
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 59 4 6 15 171
Statement from the Editor 0 0 0 0 2 2 6 17
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 2 3 7 122
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 5 68 2 3 24 170
Tax Amnesties and Tax Revenues 0 1 3 87 4 6 11 188
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 5 18 423
Tax Base Erosion in Developing Countries 0 0 2 33 0 1 11 1,131
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 1 3 8 48
Tax Compliance With Two-Sided Uncertainty 0 0 2 13 4 6 18 62
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 28 2 7 14 722
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 1 5 12 12 14 41 89 89
Tax Morale and Tax Compliance from the Firm's Perspective 1 1 3 58 1 3 23 233
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 14 2 7 27 117
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 2 2 7 17
Tax Structure and Tax Compliance 0 2 4 538 4 10 22 1,412
Tax compliance as a coordination game 0 1 5 157 0 2 15 410
Tax evasion, labor market effects, and income distribution 0 0 0 20 2 3 11 72
Tax evasion, market adjustments, and income distribution 0 0 0 20 3 6 13 93
Tax evasion, technology, and inequality 0 2 17 69 12 24 96 319
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 1 1 7 113
Taxation, imperfect competition, and discontinuities 0 0 0 17 1 2 9 72
Taxpayer information assistance services and tax compliance behavior 0 0 0 156 2 3 22 535
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 69 2 4 10 183
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 2 10 56
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 3 4 13 29
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 2 4 8 167
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 2 2 10 80
The Item Veto and State Government Expenditures 0 0 0 0 1 2 6 125
The Need for Replications 0 0 0 0 0 1 4 6
The Optimal Structure of Intergovernmental Grants 0 0 0 6 2 2 9 35
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 3 3 10 64
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 3 4 14 35
The Welfare Cost of the Underground Economy 0 0 0 0 1 2 11 391
The housing crisis, foreclosures, and local tax revenues 0 0 1 7 3 4 16 61
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 2 2 6 32
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 4 5 2 4 25 39
Trust, the Pandemic, and Public Policies 0 0 0 8 2 3 13 35
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 2 117 2 14 35 388
Using Behavioral Economics in Public Economics 0 1 2 40 8 11 16 109
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 1 1 1 56 3 4 13 164
Using Laboratory Experimentsin Public Economics 0 0 1 77 0 1 16 182
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 1 2 7 34
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 7 2 2 8 35
Using behavioural economics to understand tax compliance 1 2 9 19 2 8 37 72
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 4 10 25 36
Value-added taxation and consumption 0 0 5 133 3 6 26 471
WHAT MOTIVATES TAX COMPLIANCE? 7 22 69 281 23 59 199 743
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 7 3 6 14 53
What Drives State Tax Reforms? 0 0 0 14 1 3 13 82
What Is an "Optimal'"Tax System? 0 0 2 117 1 4 13 473
What drives road infrastructure spending? 0 0 0 5 4 7 11 30
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 0 24 4 4 18 124
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 1 3 9 21
Whither the Marriage Tax? 0 0 0 12 1 2 26 120
Who Benefits from Indexation? 0 0 0 1 4 5 15 27
Who Benefits from Tax Evasion? 0 0 0 36 1 2 12 131
Who Pays the Ticket Tax? 0 0 0 4 1 6 13 55
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 2 5 15 84
Why do Tax and Expenditure Limitations Pass in State Elections? 0 1 1 7 1 2 8 42
Why do people pay taxes? 3 4 30 1,972 8 15 81 5,328
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 1 12 24 160
Total Journal Articles 28 87 386 11,060 477 1,124 3,868 43,707
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 23 2 2 10 69
Designing Alternative Strategies to Reduce Tax Evasion 0 0 3 63 1 3 20 228
Expanding the theory of tax compliance from individual to group motivations 1 1 2 23 4 6 12 89
Globalization and state„local government finances 0 0 0 2 2 3 9 31
Introduction 0 0 0 5 0 0 6 38
State and federal tax policy toward nonprofit organizations 1 1 2 6 2 5 21 54
The Relationship between State and Federal Tax Audits 0 0 0 22 6 10 19 125
Total Chapters 2 2 8 144 17 29 97 634
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