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 1 4 6 152
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 0 1 6 231
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 2 68 1 3 18 146
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 128 0 1 3 184
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 4 5 56
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 1 20 1,844 1 12 106 11,759
Analyzing and Reforming Tunisia's Tax System 0 0 5 23 0 2 8 74
Analyzing and Reforming Tunisia's Tax System 0 2 4 47 0 2 7 134
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 1 1 7 174
Applying Behavioral Economics to the Public Sector 1 2 7 189 4 8 20 398
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 1 2 142 0 2 5 425
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 1 2 123
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 1 60 0 1 3 101
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 1 3 53 0 5 12 159
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 14 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 2 12 107 7 14 49 246
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 1 2 2 110 4 5 12 141
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 0 1 242
Can ethics change? Enforcement and its effects on taxpayer compliance 1 2 9 50 2 4 17 67
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 0 2 8 470
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 2 7 176
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 149 0 0 4 813
Corruption and Firm Tax Evasion 0 0 1 173 5 8 36 372
Corruption and Firm Tax Evasion 0 0 4 148 2 8 35 497
Corruption, Optimal Taxation and Growth 0 0 0 81 0 0 2 208
Corruption, Taxation, and Tax Evasion 0 2 6 228 1 6 41 548
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 1 1 1 43 1 2 6 290
Culture Differences and Tax Morale in the United States and in Europe 2 2 7 536 4 7 21 1,847
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 2 4 410
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 0 2 4 329
Detroit Property Tax Delinquency---Social Contract in Crisis 0 1 1 39 0 1 5 287
Devising Administrative Approaches for Improving Tax Compliance 0 1 9 55 0 2 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 1 3 226
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 0 0 14 14
Do Ethics Matter? Tax Compliance and Morality 1 4 14 396 6 17 68 1,429
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 1 190 3 6 10 547
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 0 1 529
Do We Have The Tools For Achieving Distributive Tax Justice? 0 0 9 36 2 6 23 44
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 0 0 9 389
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 2 17 401
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 2 96 0 2 10 379
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 2 78 1 2 22 159
Empathy, Sympathy, and Tax Compliance 0 0 1 253 2 4 14 457
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 0 2 125
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 2 6 68 1 7 25 282
Estimating Tax Agency Efficiency 0 0 1 100 0 3 5 237
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 1 3 67 1 3 7 200
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 2 3 0 2 11 16
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 3 6 167 1 9 24 472
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 3 8 294 2 7 22 747
Experiments on the Fly 0 0 0 18 0 0 3 48
Experiments on the Fly 0 0 1 25 0 1 6 24
Explaining the Growth of Government Spending in South Africa 0 0 1 430 0 0 6 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 0 6 1,574
Financial Constraints and Firm Tax Evasion 1 1 2 72 2 4 18 158
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 1 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 0 2 8 137
Housing Market Regulations and Strategic Divorce Propensity in China 1 1 1 19 1 2 8 71
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 0 0 2 270
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 0 0 5 63
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 1 129 1 2 12 259
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 4 5 23 23 5 12 30 30
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 5 8
Is Economics Useful for Public Policy? 0 0 1 81 1 1 9 282
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 102 1 2 15 369
Laboratory Experiments 1 3 7 58 2 5 20 169
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 0 1 9 26
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 2 9 714 5 16 40 2,293
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 1 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 0 1 7 238
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 1 2 37 5 9 19 67
New Technologies and the Evolution of Tax Compliance 0 0 0 51 0 2 6 109
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 0 0 8 219
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 3 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 2 5 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 0 0 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 2 52 0 0 6 72
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 0 0 7 96
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 2 11 418
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 1 2 229 2 5 18 862
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 2 7 144
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 1 1 4 195 1 1 6 617
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 0 9 443
Small Business Tax Compliance under Third-party Reporting 0 1 5 23 0 1 16 65
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 1 1 62 1 2 4 221
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 0 190 0 0 1 572
Stamp duties in Indian states - a case for reform 0 0 1 105 0 4 11 486
State Government Revenue Recovery from the Great Recession 0 0 0 23 1 1 2 64
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 2 4 14 128
Tax Amnesties, Recidivism, and the Need for Reform 0 0 4 30 0 2 11 72
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 0 6 107
Tax Burden in Jamaica 0 0 2 427 0 0 4 1,913
Tax Compliance, Social Norms, and Influencers 2 7 41 41 5 14 88 88
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 3 9 38 1 10 32 64
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 0 0 3 106 0 8 35 247
Tax Morale and Tax Compliance from the Firm's Perspective 1 4 13 496 5 19 70 1,786
Tax Morale and Tax Evasion in Latin America 0 1 2 279 1 5 16 723
Tax Morale and Tax Evasion in Latin American Countries 0 1 5 172 2 7 33 440
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 0 4 8 1,249
Tax Policy Effects on Business Incentives in Pakistan 1 2 2 174 4 8 13 415
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 2 75 1 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 1 1 2 259 2 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 0 0 1 90
Testing for Ricardian Equivalence in Indonesia 1 1 2 107 1 2 7 369
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 3 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 2 3 108
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 4 19 67 2 10 38 101
Trust, the Pandemic, and Public Policies 0 0 0 78 1 1 2 60
Understanding and Combatting Tax Evasion 0 0 1 101 0 0 2 158
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 0 1 3 189 1 7 23 439
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 1 3 24 0 2 6 38
Using behavioural economics to understand tax compliance 4 13 21 82 5 15 35 122
Value-added Taxation and Consumption 1 3 17 396 3 7 51 1,255
W(h)ither the Tax Gap? 0 0 0 143 0 2 3 149
What Drivers Road Infrastructure Spending? 0 0 0 20 0 1 3 35
What Drives State Tax Reforms? 0 1 1 57 0 1 2 94
What Motivates Tax Compliance 1 7 12 248 3 14 45 613
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 64 0 0 9 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 4 5 10 596
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 4 194 2 3 14 138
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 2 0 0 4 7
Whither the Marriage Tax? 0 1 4 33 1 6 14 125
Who Benefits from Tax Evasion? 0 0 1 320 0 3 9 1,732
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 1 2 5 50
Total Working Papers 29 103 440 18,685 134 447 1,852 67,327
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 1 9 149
40 years of tax evasion games: a meta-analysis 0 1 16 70 4 6 72 273
A Call for Replication Studies 0 0 0 1 0 1 4 25
A Call for Replication Studies 0 0 1 18 0 1 6 72
A Call for Replication Studies 0 0 0 7 1 1 4 64
A Call for Replication Studies 0 0 0 2 0 0 0 13
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 1 3 26
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 1 2 3 24
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 1 1 53 0 1 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 4 106 0 1 20 245
Appeals to Social Norms and Taxpayer Compliance 0 0 2 6 2 2 8 41
Applying Behavioral Economics to the Public Sector 0 1 1 72 4 5 10 259
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 1 2 7 137
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 1 1 6 119
Audit selection and income tax underreporting in the tax compliance game 0 0 2 308 0 0 3 885
Audits, audit effectiveness, and post-audit tax compliance 0 2 6 35 3 10 42 176
Baseball Salaries and Income Taxes 0 0 0 19 1 2 11 131
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 1 1 2 2 1 1 4 4
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 0 0 3 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 1 5
Changing the Social Norm of Tax Compliance by Voting 0 0 1 32 2 2 10 88
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 0 0 1 61
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 2 3 7 69 3 12 32 300
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 3 10 0 3 13 41
Corruption and firm tax evasion 0 1 4 148 2 5 26 591
Corruption, Optimal Taxation, and Growth 0 1 1 29 0 1 1 113
Culture differences and tax morale in the United States and in Europe 1 1 1 387 2 3 15 1,203
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 4 44 3 4 16 161
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 0 2 6 243
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 1 5 138 1 2 18 563
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 1 1 4 145
Do Ethics Matter? Tax Compliance and Morality 3 7 12 151 5 18 44 564
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 1 2 3 92
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 1 1 4 127
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 1 1 5 72
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 0 0 8 10
Do state motor fuel sales-below-cost laws lower prices? 0 1 1 73 1 2 5 274
Do we have the tools for achieving distributive tax justice? 0 0 0 0 1 1 6 6
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 0 19
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 0 2 4 9 0 5 9 36
Does the Income Tax Affect Marital Decisions? 0 0 0 9 2 2 3 25
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 1 5 391
Economic and Noneconomic Factors in Tax Compliance 0 5 12 101 2 10 34 271
Empathy, sympathy, and tax compliance 0 0 2 77 1 1 14 289
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 1 52 0 0 7 161
Estimating Tax Agency Efficiency 0 0 1 21 0 1 3 75
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 4 9 216 3 7 28 528
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 1 2 56
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 3 56 0 1 7 225
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 2 196 6 7 11 721
Experiments on the fly 0 0 0 0 0 0 3 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 3 243
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 0 5 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 3 436 2 3 15 1,452
Financial constraints and firm tax evasion 0 1 13 71 4 12 45 381
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 0 1 12 381 2 7 33 1,032
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 1 1 2 1,046
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 3 19 1 1 7 109
Getting the word out: Enforcement information dissemination and compliance behavior 1 3 3 203 4 9 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 0 1 4 92
Housing market regulations and strategic divorce propensity in China 0 1 2 17 0 2 14 56
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 1 2 4 153
In the land of OZ: designating opportunity zones 0 0 1 10 1 2 6 38
Income taxes and the timing of marital decisions 0 0 0 105 1 2 3 266
Inequitable wages and tax evasion 0 0 0 5 0 0 2 32
Information Reporting and Tax Compliance 0 0 3 13 0 1 4 60
Institutional Uncertainty and Taxpayer Compliance 1 5 9 344 1 6 23 837
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 0 1 2
Introduction 0 0 0 0 0 0 0 3
Introduction 0 0 0 10 0 1 1 74
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 2 3 8 56
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 19 0 1 3 123
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 1 1 6 22
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 0 4 223 0 1 17 1,020
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 1 27 0 3 5 90
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 1 1 4 15 1 4 16 59
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 2 38 1 2 12 129
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 3 139 2 3 9 548
Policy Watch: The Marriage Penalty 0 0 0 232 5 5 6 1,079
Property tax delinquency and its spillover effects on nearby properties 0 1 1 5 1 2 4 57
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 0 5 8
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 0 0 0 73 0 0 5 294
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 0 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 0 1 4 38
Russian attitudes toward paying taxes – before, during, and after the transition 1 1 2 5 1 3 11 21
Sales Taxes and the Decision to Purchase Online 0 0 0 34 1 2 5 155
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 1 1 1 0 1 1 6
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 64 0 0 5 568
Shocks and Valuation in the Rental Housing Market 0 0 0 42 1 1 1 166
Small business tax compliance under third-party reporting 0 0 3 23 0 2 14 99
Social Capital and Tax Morale in Spain 0 0 0 124 1 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 1 1 4 157
Statement from the Editor 0 0 0 0 0 0 0 11
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 0 0 115
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 4 11 67 1 8 24 154
Tax Amnesties and Tax Revenues 0 1 2 85 0 2 7 179
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 3 9 24 414
Tax Base Erosion in Developing Countries 0 0 4 31 1 2 8 1,122
Tax Compliance With Two-Sided Uncertainty 0 2 2 13 1 4 4 48
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 1 1 1 41
Tax Compliance with Endogenous Audit Selection Rules 0 1 2 28 0 1 4 709
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 5 56 0 1 7 211
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 2 2 536 2 5 9 1,395
Tax compliance as a coordination game 0 0 0 152 1 2 4 397
Tax evasion, labor market effects, and income distribution 0 0 1 20 1 2 4 63
Tax evasion, market adjustments, and income distribution 0 0 1 20 0 0 4 80
Tax evasion, technology, and inequality 2 5 18 57 7 22 72 245
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 1 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 4 156 2 3 17 516
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 2 2 3 175
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 1 2 17
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 1 1 3 160
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 1 1 12 1 3 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 0 0 3 21
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 2 3 47
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 0 4 16 18
Trust, the Pandemic, and Public Policies 0 0 3 8 0 1 8 23
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 1 116 0 5 9 358
Using Behavioral Economics in Public Economics 0 1 1 39 0 1 3 94
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 4 55 0 0 10 151
Using Laboratory Experimentsin Public Economics 1 1 5 77 1 2 9 168
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 0 0 4 27
Using behavioural economics to understand tax compliance 2 3 10 13 4 5 14 40
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 3 3 5 14
Value-added taxation and consumption 0 2 9 130 1 6 30 451
WHAT MOTIVATES TAX COMPLIANCE? 4 11 50 223 15 43 138 587
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 0 0 0 69
What Is an "Optimal'"Tax System? 0 1 1 116 0 1 7 461
What drives road infrastructure spending? 0 0 0 5 0 0 3 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 2 24 1 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 3 4 16 98
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 0 1 36 0 1 4 120
Who Pays the Ticket Tax? 0 0 0 4 0 0 1 42
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 0 2 5 71
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 0 0 2 34
Why do people pay taxes? 2 8 33 1,950 4 23 83 5,270
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 1 1 21 0 1 7 137
Total Journal Articles 24 97 377 10,771 152 410 1,556 40,249
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 1 2 7 61
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 60 0 1 7 209
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 0 0 0 77
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 13 37
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 0 0 4 136 2 7 32 544
1 registered items for which data could not be found
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