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 2 2 47 3 16 29 176
"Sizing" the problem of the Hard-to-Tax 0 1 2 93 5 7 12 241
40 Years of Tax Evasion Games: A Meta-Analysis 2 4 8 76 22 28 39 181
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 128 2 5 10 191
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 1 1 35 0 6 12 64
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 2 7 1,847 8 23 62 11,796
Analyzing and Reforming Tunisia's Tax System 0 0 2 47 6 10 17 146
Analyzing and Reforming Tunisia's Tax System 1 1 4 25 5 5 13 83
Appeals to Social Norms and Taxpayer Compliance 1 2 2 63 6 11 16 188
Applying Behavioral Economics to the Public Sector 1 2 7 191 16 29 52 436
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 2 142 4 10 16 437
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 3 6 7 129
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 1 60 2 5 11 109
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 2 3 55 4 6 17 169
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 4 4 5 101
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 1 1 2 75 8 10 12 642
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 3 8 112 6 16 45 272
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 110 3 11 22 155
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 2 4 6 248
Can ethics change? Enforcement and its effects on taxpayer compliance 1 2 12 57 3 10 26 83
China's Tax-for-Fee Reform and Village Inequality 0 0 0 151 7 17 26 492
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 3 4 10 182
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 1 2 150 5 13 18 829
Corruption and Firm Tax Evasion 0 0 1 173 8 18 52 406
Corruption and Firm Tax Evasion 0 0 0 148 11 24 46 528
Corruption, Optimal Taxation and Growth 0 1 1 82 2 4 6 213
Corruption, Taxation, and Tax Evasion 0 0 5 228 3 6 34 560
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 43 2 5 9 297
Culture Differences and Tax Morale in the United States and in Europe 0 2 6 538 5 16 38 1,874
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 1 76 4 8 15 138
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 8 13 14 44
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 1 8 13 421
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 3 5 11 336
Detroit Property Tax Delinquency---Social Contract in Crisis 2 2 3 41 9 14 21 306
Devising Administrative Approaches for Improving Tax Compliance 1 1 4 56 4 7 15 86
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 123 5 12 14 453
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 5 6 7 232
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 1 1 2 6 10 18 29 40
Do Academic Honesty Statements Work? 5 5 5 5 6 6 6 6
Do Ethics Matter? Tax Compliance and Morality 4 9 21 408 20 61 111 1,508
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 2 6 9 152
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 190 7 10 19 560
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 0 0 5 534
Do We Have The Tools For Achieving Distributive Tax Justice? 0 0 4 37 2 7 20 53
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 4 7 10 398
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 1 3 7 32
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 4 11 406
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 1 97 4 7 14 389
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 4 9 87 7 24 39 191
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 29 29 29 29 24 24 24 24
Empathy, Sympathy, and Tax Compliance 0 0 0 253 4 7 15 466
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 6 9 15 139
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 6 70 5 16 33 302
Estimating Tax Agency Efficiency 0 0 0 100 7 11 18 251
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 67 2 6 14 210
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 4 9 13 21 31
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 3 12 175 2 7 32 489
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 2 7 298 6 12 28 766
Experiments on the Fly 0 0 0 18 5 6 9 55
Experiments on the Fly 0 0 0 25 0 3 7 28
Explaining the Growth of Government Spending in South Africa 0 0 0 430 1 12 17 3,651
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 3 3 4 1,577
Financial Constraints and Firm Tax Evasion 0 1 4 74 5 11 25 174
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 1 1 1 23 6 9 11 111
Fraude fiscal / Tax Fraud 0 1 1 67 3 7 7 115
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 1 1 1 1 3 3 3 3
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 7 12 19 153
Housing Market Regulations and Strategic Divorce Propensity in China 0 1 2 20 14 17 23 89
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 5 5 5 5 8 8 8 8
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 5 5 8 163
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 3 5 6 82
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 7 9 11 281
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 0 38 3 5 7 30
In the Land of OZ: Designating Opportunity Zones 0 0 2 11 2 4 7 68
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 2 131 3 4 13 268
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 0 5 15 29 3 24 58 69
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 6 8 10 240
Is Economics Useful for Public Policy? 0 0 1 82 5 7 12 292
Is Economics Useful for Public Policy? 1 1 1 2 2 3 5 11
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 7 7 7 7 5 5 5 5
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 1 1 3 104 4 5 17 381
Laboratory Experiments 0 2 7 61 5 12 24 185
Linking Tax Administration Reform with Tax Reform 43 43 43 43 31 31 31 31
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 1 9 13 36
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 2 2 8 718 24 40 73 2,343
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 3 7 12 256
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 76 3 5 11 246
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 2 4 5 181
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 1 4 5 41 8 28 46 100
New Technologies and the Evolution of Tax Compliance 0 0 2 53 2 4 9 116
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 144 7 10 18 234
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 4 9 15 612
Payroll Taxes and Contributions 0 0 0 83 2 4 5 382
Payroll taxes in Colombia 0 0 0 12 5 7 13 61
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 7 15 26 2,042
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 1 3 7 8
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 7 10 15 135
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 2 53 4 14 22 92
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 0 18 4 9 11 38
Race, Marriage, and the Earned Income Tax Credit 2 2 2 2 2 2 2 2
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 1 30 5 8 12 107
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 0 39 4 9 10 125
Rethinking Local Government Reliance on the Property Tax 1 2 3 136 5 10 23 436
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 1 4 232 20 35 52 907
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 12 20 27 167
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 4 195 3 5 10 623
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 7 9 13 454
Small Business Tax Compliance under Third-party Reporting 0 0 1 23 6 15 24 82
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 1 62 11 15 21 239
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 191 2 4 10 582
Stamp duties in Indian states - a case for reform 0 0 1 105 2 13 21 501
State Government Revenue Recovery from the Great Recession 0 0 0 23 5 8 12 75
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 5 7 18 139
Tax Amnesties, Recidivism, and the Need for Reform 0 0 1 31 4 8 15 84
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 2 3 4 111
Tax Burden in Jamaica 0 0 0 427 1 2 5 1,918
Tax Compliance, Social Norms, and Influencers 1 3 21 46 5 18 59 114
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 2 3 11 44 9 15 39 87
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 1 8 10 44
Tax Evasion, Technology, and Inequality 0 1 4 108 4 14 45 268
Tax Morale and Tax Compliance from the Firm's Perspective 2 4 17 505 19 79 147 1,893
Tax Morale and Tax Evasion in Latin America 0 2 3 281 4 13 28 744
Tax Morale and Tax Evasion in Latin American Countries 0 1 4 174 3 9 35 459
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 7 7 12 1,256
Tax Policy Effects on Business Incentives in Pakistan 0 0 2 174 2 11 22 428
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 2 76 7 11 19 184
Tax and Corruption: A Global Perspective 0 0 1 85 1 3 5 147
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 3 260 9 20 26 934
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 4 7 7 140
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 296 8 12 17 530
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 8 13 24 113
Testing for Ricardian Equivalence in Indonesia 0 4 6 112 2 21 32 398
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 1 1 46 9 14 16 158
The Internal Revenue Service and the American Middle Class 0 0 0 30 1 3 4 78
The Jamaican Individual Income Tax 0 0 1 169 1 3 6 2,000
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 5 6 8 146
The Relationship between State and Federal Tax Audits 0 0 0 114 4 6 8 1,090
The Role of Tax Exemptions and Credits 0 0 0 86 1 2 6 111
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 2 3 19 75 10 27 64 143
Trust, the Pandemic, and Public Policies 0 0 0 78 7 9 12 70
Understanding and Combatting Tax Evasion 0 0 0 101 6 8 10 167
Using Behavioral Economics in Public Economics 0 0 6 287 2 3 16 370
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 2 5 193 2 14 32 458
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 3 7 11 102
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 24 0 1 8 43
Using behavioural economics to understand tax compliance 1 4 22 89 6 22 52 154
Value-added Taxation and Consumption 0 0 14 401 6 21 57 1,289
W(h)ither the Tax Gap? 0 0 1 144 6 10 14 161
What Drivers Road Infrastructure Spending? 0 0 0 20 3 4 6 40
What Drives State Tax Reforms? 0 0 1 57 6 9 12 105
What Drives Tax Policy Choices? 27 27 27 27 27 27 27 27
What Motivates Tax Compliance 2 5 14 255 28 115 157 751
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 1 64 2 2 7 194
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 8 9 20 609
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 2 5 14 18 23
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 196 4 7 21 153
Whither the Marriage Tax? 0 0 1 33 7 8 20 139
Who Benefits from Tax Evasion? 0 0 0 320 6 15 22 1,749
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 1 1 25 6 12 19 66
Total Working Papers 153 225 521 19,002 909 1,868 3,365 69,830
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 0 26 4 5 10 154
40 years of tax evasion games: a meta-analysis 2 2 9 75 21 83 117 377
A Call for Replication Studies 0 0 0 1 2 4 7 30
A Call for Replication Studies 0 0 0 18 3 6 8 78
A Call for Replication Studies 0 0 0 7 2 3 4 57
A Call for Replication Studies 0 0 0 10 2 3 3 60
A Call for Replication Studies 0 0 0 7 0 1 3 66
A Call for Replication Studies 0 0 0 1 2 9 10 35
A Call for Replication Studies 0 0 0 2 0 2 3 16
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 4 6 9 31
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 1 2 9 385
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 2 3 8 38
Amazing Grace: Tax Amnesties and Compliance 0 0 1 106 2 7 11 253
Appeals to Social Norms and Taxpayer Compliance 0 1 3 7 1 4 10 46
Applying Behavioral Economics to the Public Sector 0 0 1 72 3 8 23 274
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 4 8 9 48
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 2 5 46
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 1 1 47 6 10 17 149
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 2 5 9 126
Audit selection and income tax underreporting in the tax compliance game 0 1 2 309 3 4 8 891
Audits, audit effectiveness, and post-audit tax compliance 0 4 12 41 10 28 83 237
Baseball Salaries and Income Taxes 1 1 1 20 3 5 12 139
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 3 3 3 10 25 25
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 111 4 7 7 324
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 5 8 11 95
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 2 3 5 9
Changing the Social Norm of Tax Compliance by Voting 0 0 1 33 5 9 18 101
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 4 11 15 76
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 4 6 6 57
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 5 70 4 7 33 309
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 1 10 1 4 15 49
Corruption and firm tax evasion 0 1 3 150 8 19 31 615
Corruption, Optimal Taxation, and Growth 1 1 2 30 4 8 12 124
Culture differences and tax morale in the United States and in Europe 2 6 12 398 19 43 65 1,261
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 1 1 5 45 6 12 28 175
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 4 5 12 252
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 3 5 9 342
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 0 2 68
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 1 2 6 9
Devising Administrative Policies for Improving Tax Compliance 0 0 0 17 1 6 9 41
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 5 6 7 122
Distance and intrastate college student migration 1 1 3 139 6 12 23 579
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 3 5 13 156
Do Ethics Matter? Tax Compliance and Morality 2 4 17 159 11 34 82 616
Do Individuals Comply on Income Not Reported by Their Employer? 0 1 1 17 3 7 12 101
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 3 7 11 137
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 3 9 14 83
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 5 7 12 20
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 74 2 2 5 277
Do we have the tools for achieving distributive tax justice? 0 0 1 1 3 7 11 14
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 1 1 4 3 7 9 28
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 6 8 12 46
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 4 10 3 6 16 45
Does the Income Tax Affect Marital Decisions? 0 0 0 9 3 4 7 30
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 0 89 6 7 8 398
Economic and Noneconomic Factors in Tax Compliance 0 3 11 106 40 73 94 350
Empathy, sympathy, and tax compliance 0 1 4 80 9 15 27 310
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 4 6 9 100
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 6 13 17 176
Estimating Tax Agency Efficiency 0 0 0 21 4 10 13 87
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 6 13 224 8 20 51 563
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 3 5 60
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 57 6 15 23 245
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 197 2 8 19 732
Experiments on the fly 0 0 1 1 5 8 10 42
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 1 4 7 249
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 1 1 25 5 13 18 130
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 1 2 438 6 10 18 1,464
Financial constraints and firm tax evasion 0 0 7 74 0 6 44 407
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 4 4 8 82
Fiscal exchange, collective decision institutions, and tax compliance 0 0 7 384 20 25 46 1,064
For Love or Money? The Impact of Income Taxes on Marriage 1 1 1 160 4 6 9 1,054
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 2 20 8 13 19 124
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 3 203 11 28 44 619
Globalization and tax policy 0 1 1 63 5 11 12 273
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 4 7 13 103
Housing market regulations and strategic divorce propensity in China 0 2 3 19 4 10 22 73
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 1 3 4 263
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 2 4 10 160
In the land of OZ: designating opportunity zones 0 0 1 10 2 2 10 44
Income taxes and the timing of marital decisions 0 3 3 108 3 14 20 284
Inequitable wages and tax evasion 0 0 0 5 3 5 6 37
Information Reporting and Tax Compliance 0 0 1 14 0 4 7 66
Institutional Uncertainty and Taxpayer Compliance 0 1 8 345 5 9 25 850
Intergovernmental Grants and Social Welfare 0 0 0 0 3 4 5 64
Introduction 0 0 0 0 1 3 3 6
Introduction 0 0 0 10 2 3 6 79
Introduction 0 0 0 0 1 1 3 4
Introduction to the Special Issue 0 0 0 8 1 1 3 30
Introduction to the Special Issue: Tax Evasion 0 0 0 6 3 6 10 38
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 2 2 2 62
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 1 6 7 67
Is Economics Useful for Public Policy? 0 0 1 12 8 12 21 72
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 19 3 6 8 130
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 2 5 5 6 15 34
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 3 6 227 43 85 100 1,115
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 4 6 15 101
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 1 1 3 16 6 11 20 73
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 0 38 4 8 16 141
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 2 139 7 16 27 570
Policy Watch: The Marriage Penalty 0 0 0 232 8 12 21 1,094
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 16 19 22 77
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 3 4 4 2 7 11 18
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 4 4 5 69
Rethinking local government reliance on the property tax 0 0 2 75 3 12 20 312
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 2 8 6 22 27 63
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 2 4 9 45
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 2 5 8 20 29 43
Sales Taxes and the Decision to Purchase Online 0 0 0 34 6 11 15 168
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 1 1 6 9 12 17
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 3 5 11 577
Shocks and Valuation in the Rental Housing Market 0 0 0 42 5 7 10 175
Small business tax compliance under third-party reporting 1 3 7 28 9 15 28 121
Social Capital and Tax Morale in Spain 0 0 0 124 5 9 13 444
Social Services and the Fiscal Burden in Russia 0 0 0 5 4 5 7 55
Social programs as positive inducements for tax participation 1 1 1 27 6 10 13 132
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 1 1 59 4 6 9 165
Statement from the Editor 0 0 0 0 2 2 4 15
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 2 4 119
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 1 1 7 68 5 9 25 167
Tax Amnesties and Tax Revenues 0 0 2 86 0 2 7 182
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 3 3 20 418
Tax Base Erosion in Developing Countries 0 0 2 33 3 5 10 1,130
Tax Compliance With Two-Sided Uncertainty 0 0 2 13 3 7 12 56
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 2 2 5 45
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 28 2 4 8 715
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 1 6 7 7 14 41 48 48
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 3 57 7 12 22 230
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 1 14 10 16 23 110
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 3 4 5 15
Tax Structure and Tax Compliance 0 0 2 536 4 5 13 1,402
Tax compliance as a coordination game 2 3 4 156 5 9 15 408
Tax evasion, labor market effects, and income distribution 0 0 0 20 2 5 9 69
Tax evasion, market adjustments, and income distribution 0 0 0 20 1 6 9 87
Tax evasion, technology, and inequality 1 5 18 67 12 32 87 295
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 2 3 6 112
Taxation, imperfect competition, and discontinuities 0 0 0 17 2 6 9 70
Taxpayer information assistance services and tax compliance behavior 0 0 1 156 7 14 23 532
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 69 2 2 7 179
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 1 2 9 54
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 2 5 9 25
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 3 5 163
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 2 4 8 78
The Item Veto and State Government Expenditures 0 0 0 0 1 2 4 123
The Need for Replications 0 0 0 0 0 2 3 5
The Optimal Structure of Intergovernmental Grants 0 0 0 6 2 6 7 33
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 5 7 9 61
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 3 6 11 31
The Welfare Cost of the Underground Economy 0 0 0 0 3 6 9 389
The housing crisis, foreclosures, and local tax revenues 0 1 1 7 2 7 12 57
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 1 3 4 30
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 2 4 5 3 11 23 35
Trust, the Pandemic, and Public Policies 0 0 0 8 3 7 12 32
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 1 116 9 12 21 374
Using Behavioral Economics in Public Economics 0 0 1 39 3 4 7 98
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 0 55 0 6 13 160
Using Laboratory Experimentsin Public Economics 0 0 3 77 4 4 17 181
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 4 5 5 32
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 7 2 2 6 33
Using behavioural economics to understand tax compliance 1 4 9 17 9 19 31 64
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 5 9 15 26
Value-added taxation and consumption 2 3 8 133 7 11 25 465
WHAT MOTIVATES TAX COMPLIANCE? 5 15 56 259 23 56 162 684
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 3 4 9 47
What Drives State Tax Reforms? 0 0 0 14 2 5 10 79
What Is an "Optimal'"Tax System? 0 0 2 117 4 5 11 469
What drives road infrastructure spending? 0 0 0 5 3 4 4 23
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 24 6 9 15 120
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 4 5 6 18
Whither the Marriage Tax? 0 0 0 12 9 14 26 118
Who Benefits from Indexation? 0 0 0 1 5 7 10 22
Who Benefits from Tax Evasion? 0 0 1 36 1 5 13 129
Who Pays the Ticket Tax? 0 0 0 4 4 6 7 49
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 5 6 10 79
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 3 5 8 40
Why do people pay taxes? 2 10 31 1,968 5 27 81 5,313
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 5 8 15 148
Total Journal Articles 33 110 380 10,973 829 1,703 3,085 42,583
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 3 4 9 67
Designing Alternative Strategies to Reduce Tax Evasion 0 1 3 63 3 9 20 225
Expanding the theory of tax compliance from individual to group motivations 0 1 1 22 1 3 6 83
Globalization and state„local government finances 0 0 1 2 4 6 9 28
Introduction 0 0 0 5 5 6 6 38
State and federal tax policy toward nonprofit organizations 0 0 1 5 5 9 21 49
The Relationship between State and Federal Tax Audits 0 0 0 22 5 6 9 115
Total Chapters 0 2 7 142 26 43 80 605
1 registered items for which data could not be found
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Statistics updated 2026-02-12