| 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 |
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