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 1 3 3 48 3 11 32 179
"Sizing" the problem of the Hard-to-Tax 0 1 2 93 1 8 13 242
40 Years of Tax Evasion Games: A Meta-Analysis 1 4 9 77 15 39 54 196
A Convenient Truth: Property Taxes and Revenue Stability 0 0 1 128 0 4 9 191
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 1 35 0 1 12 64
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 1 7 1,847 6 23 65 11,802
Analyzing and Reforming Tunisia's Tax System 0 1 4 25 3 8 16 86
Analyzing and Reforming Tunisia's Tax System 0 0 2 47 9 17 25 155
Appeals to Social Norms and Taxpayer Compliance 0 2 2 63 1 9 17 189
Applying Behavioral Economics to the Public Sector 0 1 6 191 9 28 59 445
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 2 142 0 8 15 437
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 1 7 8 130
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 1 60 0 4 10 109
Audits, Audit Effectiveness, and Post-audit Tax Compliance 1 1 4 56 4 8 20 173
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 4 5 101
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 1 2 3 76 3 12 14 645
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 1 3 9 113 7 17 51 279
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 110 4 13 24 159
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 4 6 248
Can ethics change? Enforcement and its effects on taxpayer compliance 0 1 11 57 1 5 26 84
China's Tax-for-Fee Reform and Village Inequality 0 0 0 151 3 13 28 495
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 4 9 182
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 1 150 1 13 17 830
Corruption and Firm Tax Evasion 0 0 0 148 2 19 46 530
Corruption and Firm Tax Evasion 0 0 1 173 1 16 49 407
Corruption, Optimal Taxation and Growth 0 0 1 82 1 4 6 214
Corruption, Taxation, and Tax Evasion 0 0 4 228 4 10 30 564
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 43 3 7 12 300
Culture Differences and Tax Morale in the United States and in Europe 1 2 7 539 8 19 45 1,882
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 1 76 3 9 17 141
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 2 11 16 46
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 1 3 14 422
Designing economic instruments for the environment in a decentralized fiscal system 1 1 1 97 9 14 20 345
Detroit Property Tax Delinquency---Social Contract in Crisis 0 2 3 41 2 15 22 308
Devising Administrative Approaches for Improving Tax Compliance 0 1 4 56 0 5 15 86
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 123 0 10 13 453
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 1 6 8 233
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 1 2 6 2 17 28 42
Do Academic Honesty Statements Work? 9 14 14 14 2 8 8 8
Do Ethics Matter? Tax Compliance and Morality 5 11 23 413 10 57 114 1,518
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 1 6 10 153
Do State Fiscal Policies Affect State Economic Growth? 1 1 1 191 1 10 20 561
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 1 1 6 535
Do We Have The Tools For Achieving Distributive Tax Justice? 0 0 4 37 2 9 22 55
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 1 8 10 399
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 0 2 7 32
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 0 4 8 406
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 1 97 7 12 20 396
Does the “bomb crater” effect really exist? Evidence from the laboratory 2 3 11 89 8 22 46 199
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 21 50 50 50 14 38 38 38
Empathy, Sympathy, and Tax Compliance 0 0 0 253 2 9 17 468
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 0 8 14 139
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 6 70 6 15 38 308
Estimating Tax Agency Efficiency 0 0 0 100 2 12 20 253
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 67 1 7 15 211
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 4 0 13 20 31
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 3 5 15 178 7 12 37 496
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 1 7 298 8 16 35 774
Experiments on the Fly 0 0 0 25 0 3 6 28
Experiments on the Fly 0 0 0 18 2 8 10 57
Explaining the Growth of Government Spending in South Africa 0 0 0 430 3 11 20 3,654
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 3 4 1,577
Financial Constraints and Firm Tax Evasion 0 0 3 74 1 8 25 175
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 1 1 23 1 10 12 112
Fraude fiscal / Tax Fraud 0 0 1 67 4 10 11 119
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 1 2 2 2 6 9 9 9
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 5 13 23 158
Housing Market Regulations and Strategic Divorce Propensity in China 0 1 2 20 4 19 27 93
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 5 10 10 10 7 15 15 15
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 5 8 163
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 4 8 10 86
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 4 11 15 285
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 1 1 1 39 2 5 9 32
In the Land of OZ: Designating Opportunity Zones 0 0 2 11 2 5 9 70
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 2 131 1 5 12 269
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 4 7 19 33 7 19 63 76
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 1 8 10 241
Is Economics Useful for Public Policy? 0 0 1 82 2 8 14 294
Is Economics Useful for Public Policy? 0 1 1 2 1 4 5 12
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 13 20 20 20 3 8 8 8
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 104 1 5 17 382
Laboratory Experiments 1 3 7 62 3 12 26 188
Linking Tax Administration Reform with Tax Reform 15 58 58 58 9 40 40 40
MULTIBILLION-DOLLAR TAX QUESTIONS 1 1 1 33 3 8 14 39
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 3 5 10 721 33 67 103 2,376
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 0 4 12 256
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 2 5 7 183
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 76 2 5 12 248
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 4 8 9 45 14 36 58 114
New Technologies and the Evolution of Tax Compliance 1 1 3 54 5 9 14 121
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 144 1 9 16 235
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 0 8 14 612
Payroll Taxes and Contributions 0 0 0 83 2 4 6 384
Payroll taxes in Colombia 1 1 1 13 7 14 19 68
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 3 18 28 2,045
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 2 6 8
Property Tax Delinquency and its Spillover Effects on Nearby Properties 1 1 1 42 3 11 18 138
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 2 53 1 11 23 93
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 1 1 1 19 2 7 12 40
Race, Marriage, and the Earned Income Tax Credit 15 17 17 17 3 5 5 5
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 1 30 1 8 13 108
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 0 39 1 6 11 126
Rethinking Local Government Reliance on the Property Tax 0 2 3 136 1 8 23 437
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 4 232 11 39 63 918
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 18 27 168
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 3 195 2 6 11 625
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 8 13 454
Small Business Tax Compliance under Third-party Reporting 1 1 2 24 2 13 22 84
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 1 62 1 15 22 240
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 191 1 4 11 583
Stamp duties in Indian states - a case for reform 1 1 1 106 2 11 22 503
State Government Revenue Recovery from the Great Recession 0 0 0 23 7 13 19 82
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 8 18 140
Tax Amnesties, Recidivism, and the Need for Reform 1 1 2 32 2 8 17 86
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 1 3 5 112
Tax Burden in Jamaica 0 0 0 427 2 3 7 1,920
Tax Compliance, Social Norms, and Influencers 3 4 19 49 3 14 50 117
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 2 4 11 46 6 17 42 93
Tax Evasion, Market Adjustments, and Income Distribution 1 1 1 25 3 8 13 47
Tax Evasion, Technology, and Inequality 1 2 4 109 4 13 46 272
Tax Morale and Tax Compliance from the Firm's Perspective 0 3 14 505 16 82 155 1,909
Tax Morale and Tax Evasion in Latin America 1 1 4 282 1 9 28 745
Tax Morale and Tax Evasion in Latin American Countries 0 1 4 174 7 13 38 466
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 2 9 13 1,258
Tax Policy Effects on Business Incentives in Pakistan 0 0 2 174 3 12 24 431
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 3 3 5 79 3 13 21 187
Tax and Corruption: A Global Perspective 0 0 1 85 3 5 8 150
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 2 260 3 19 27 937
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 1 8 8 141
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 296 0 11 17 530
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 1 10 25 114
Testing for Ricardian Equivalence in Indonesia 0 2 6 112 1 19 32 399
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 1 46 1 12 17 159
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 1 4 78
The Jamaican Individual Income Tax 0 0 1 169 8 9 14 2,008
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 1 7 9 147
The Relationship between State and Federal Tax Audits 0 0 0 114 1 7 8 1,091
The Role of Tax Exemptions and Credits 0 0 0 86 2 4 7 113
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 2 14 75 3 24 60 146
Trust, the Pandemic, and Public Policies 1 1 1 79 7 15 19 77
Understanding and Combatting Tax Evasion 0 0 0 101 1 9 11 168
Using Behavioral Economics in Public Economics 0 0 4 287 2 4 15 372
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 1 5 193 4 10 36 462
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 2 8 13 104
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 1 1 2 25 1 2 9 44
Using behavioural economics to understand tax compliance 2 6 24 91 8 23 58 162
Value-added Taxation and Consumption 1 1 10 402 5 22 53 1,294
W(h)ither the Tax Gap? 0 0 1 144 1 11 15 162
What Drivers Road Infrastructure Spending? 1 1 1 21 4 8 10 44
What Drives State Tax Reforms? 0 0 1 57 1 9 13 106
What Drives Tax Policy Choices? 10 37 37 37 9 36 36 36
What Motivates Tax Compliance 1 5 15 256 10 108 164 761
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 0 64 1 3 7 195
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 2 11 22 611
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 2 5 14 23 28
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 196 3 8 23 156
Whither the Marriage Tax? 0 0 1 33 2 9 22 141
Who Benefits from Tax Evasion? 0 0 0 320 0 14 20 1,749
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 1 2 2 26 2 12 20 68
Total Working Papers 147 336 629 19,149 516 2,002 3,715 70,346
4 registered items for which data could not be found

Journal Article File Downloads Abstract Views
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'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce 0 0 0 26 3 8 12 157
40 years of tax evasion games: a meta-analysis 1 3 9 76 7 80 122 384
A Call for Replication Studies 0 0 0 10 0 3 3 60
A Call for Replication Studies 0 0 0 1 1 5 7 31
A Call for Replication Studies 0 0 0 1 0 5 10 35
A Call for Replication Studies 0 0 0 7 0 3 4 57
A Call for Replication Studies 0 0 0 2 0 1 3 16
A Call for Replication Studies 0 0 0 7 0 1 3 66
A Call for Replication Studies 0 0 0 18 0 4 8 78
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 4 9 31
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 3 5 10 388
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 3 7 38
Amazing Grace: Tax Amnesties and Compliance 0 0 0 106 1 3 11 254
Appeals to Social Norms and Taxpayer Compliance 0 1 2 7 3 7 12 49
Applying Behavioral Economics to the Public Sector 0 0 1 72 4 11 26 278
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 5 9 48
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 3 4 47
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 47 0 7 17 149
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 0 3 9 126
Audit selection and income tax underreporting in the tax compliance game 0 0 2 309 0 3 7 891
Audits, audit effectiveness, and post-audit tax compliance 2 4 11 43 6 25 84 243
Baseball Salaries and Income Taxes 1 2 2 21 4 8 15 143
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 2 3 3 8 25 28
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 111 0 6 7 324
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 0 7 11 95
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 2 5 9
Changing the Social Norm of Tax Compliance by Voting 0 0 1 33 0 6 16 101
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 1 8 16 77
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 5 6 57
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 5 70 2 6 30 311
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 1 10 3 4 18 52
Corruption and firm tax evasion 0 0 3 150 3 16 33 618
Corruption, Optimal Taxation, and Growth 0 1 2 30 3 9 15 127
Culture differences and tax morale in the United States and in Europe 0 4 12 398 19 52 83 1,280
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 1 4 45 4 12 29 179
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 1 1 1 59 3 7 15 255
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 0 4 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 0 2 6 9
Devising Administrative Policies for Improving Tax Compliance 0 0 0 17 1 3 9 42
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 5 7 122
Distance and intrastate college student migration 0 1 3 139 1 12 23 580
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 0 4 12 156
Do Ethics Matter? Tax Compliance and Morality 2 4 18 161 5 24 82 621
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 1 17 0 4 12 101
Do State Fiscal Policies Affect State Economic Growth? 1 1 1 29 2 9 13 139
Do academic honesty statements work? 0 0 0 0 0 0 0 0
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 12 0 6 12 83
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 1 1 1 2 3 9 14 23
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 74 0 2 5 277
Do we have the tools for achieving distributive tax justice? 1 1 2 2 3 8 13 17
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 1 1 4 2 9 11 30
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 2 9 14 48
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 3 10 2 6 16 47
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 3 7 30
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 0 89 3 10 11 401
Economic and Noneconomic Factors in Tax Compliance 2 2 13 108 14 81 104 364
Empathy, sympathy, and tax compliance 1 2 5 81 9 23 35 319
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 0 6 9 100
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 6 16 22 182
Estimating Tax Agency Efficiency 0 0 0 21 5 14 18 92
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 4 12 224 2 15 49 565
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 2 5 60
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 57 2 13 25 247
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 197 0 3 18 732
Experiments on the fly 0 0 1 1 0 6 9 42
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 1 2 8 250
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 1 1 25 0 8 18 130
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 1 2 438 2 12 18 1,466
Financial constraints and firm tax evasion 1 1 7 75 1 7 44 408
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 0 4 7 82
Fiscal exchange, collective decision institutions, and tax compliance 0 0 6 384 17 42 62 1,081
For Love or Money? The Impact of Income Taxes on Marriage 0 1 1 160 0 6 9 1,054
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 2 20 2 13 20 126
Getting the word out: Enforcement information dissemination and compliance behavior 1 1 4 204 3 22 47 622
Globalization and tax policy 0 1 1 63 7 16 19 280
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 1 5 13 104
Housing market regulations and strategic divorce propensity in China 0 1 3 19 2 9 22 75
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 2 4 263
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 3 9 160
In the land of OZ: designating opportunity zones 0 0 1 10 0 2 10 44
Income taxes and the timing of marital decisions 0 0 3 108 2 6 22 286
Inequitable wages and tax evasion 0 0 0 5 3 7 9 40
Information Reporting and Tax Compliance 0 0 1 14 1 5 8 67
Institutional Uncertainty and Taxpayer Compliance 0 1 8 345 3 9 25 853
Intergovernmental Grants and Social Welfare 0 0 0 0 0 4 5 64
Introduction 0 0 0 10 0 3 6 79
Introduction 0 0 0 0 0 2 3 6
Introduction 0 0 0 0 1 2 3 5
Introduction to the Special Issue 0 0 0 8 1 2 3 31
Introduction to the Special Issue: Tax Evasion 0 0 0 6 1 5 9 39
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 1 6 8 68
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 2 2 62
Is Economics Useful for Public Policy? 0 0 1 12 1 10 22 73
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 19 0 5 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 1 6 15 35
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 3 6 229 19 93 116 1,134
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 1 6 16 102
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 3 16 4 12 23 77
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 0 38 6 12 21 147
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 1 139 1 12 27 571
Policy Watch: The Marriage Penalty 0 0 0 232 0 10 20 1,094
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 1 18 23 78
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 1 1 5 5 1 4 12 19
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 4 5 69
Rethinking local government reliance on the property tax 0 0 2 75 1 9 20 313
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 1 2 3 9 5 22 32 68
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 0 2 9 45
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 2 5 13 25 42 56
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 7 15 168
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 1 1 3 11 15 20
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 1 5 10 578
Shocks and Valuation in the Rental Housing Market 0 0 0 42 1 8 11 176
Small business tax compliance under third-party reporting 1 3 7 29 7 17 32 128
Social Capital and Tax Morale in Spain 1 1 1 125 1 8 14 445
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 5 7 55
Social programs as positive inducements for tax participation 0 1 1 27 2 10 13 134
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 59 1 6 10 166
Statement from the Editor 0 0 0 0 0 2 4 15
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 1 3 5 120
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 1 7 68 1 6 26 168
Tax Amnesties and Tax Revenues 1 1 3 87 1 2 8 183
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 5 17 420
Tax Base Erosion in Developing Countries 0 0 2 33 1 5 11 1,131
Tax Compliance With Two-Sided Uncertainty 0 0 2 13 1 7 13 57
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 1 3 6 46
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 28 4 6 11 719
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 4 8 11 11 19 51 67 67
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 3 57 1 12 23 231
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 1 14 4 15 26 114
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 4 5 15
Tax Structure and Tax Compliance 0 0 2 536 3 7 16 1,405
Tax compliance as a coordination game 0 2 4 156 1 7 15 409
Tax evasion, labor market effects, and income distribution 0 0 0 20 0 4 9 69
Tax evasion, market adjustments, and income distribution 0 0 0 20 3 6 12 90
Tax evasion, technology, and inequality 2 5 19 69 9 33 91 304
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 3 6 112
Taxation, imperfect competition, and discontinuities 0 0 0 17 1 5 9 71
Taxpayer information assistance services and tax compliance behavior 0 0 1 156 1 11 23 533
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 69 0 2 6 179
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 1 2 9 55
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 5 9 25
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 1 3 5 164
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 0 3 8 78
The Item Veto and State Government Expenditures 0 0 0 0 1 3 5 124
The Need for Replications 0 0 0 0 0 1 3 5
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 5 7 33
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 6 7 61
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 1 5 12 32
The Welfare Cost of the Underground Economy 0 0 0 0 1 5 10 390
The housing crisis, foreclosures, and local tax revenues 0 0 1 7 0 4 12 57
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 2 4 30
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 1 4 5 2 10 25 37
Trust, the Pandemic, and Public Policies 0 0 0 8 0 6 12 32
Uncertain Tax Policies, Individual Behavior, and Welfare 1 1 2 117 7 18 28 381
Using Behavioral Economics in Public Economics 0 0 1 39 1 5 7 99
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 0 55 0 2 10 160
Using Laboratory Experimentsin Public Economics 0 0 2 77 0 4 16 181
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 1 6 6 33
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 7 0 2 6 33
Using behavioural economics to understand tax compliance 1 4 10 18 3 15 34 67
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 3 10 18 29
Value-added taxation and consumption 0 2 6 133 2 10 24 467
WHAT MOTIVATES TAX COMPLIANCE? 8 18 60 267 20 63 171 704
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 7 2 5 10 49
What Drives State Tax Reforms? 0 0 0 14 0 4 10 79
What Is an "Optimal'"Tax System? 0 0 2 117 0 5 10 469
What drives road infrastructure spending? 0 0 0 5 2 6 6 25
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 24 0 9 15 120
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 1 6 7 19
Whither the Marriage Tax? 0 0 0 12 0 10 25 118
Who Benefits from Indexation? 0 0 0 1 1 8 11 23
Who Benefits from Tax Evasion? 0 0 0 36 0 3 12 129
Who Pays the Ticket Tax? 0 0 0 4 4 9 11 53
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 2 7 12 81
Why do Tax and Expenditure Limitations Pass in State Elections? 1 1 1 7 1 4 7 41
Why do people pay taxes? 0 6 29 1,968 1 14 73 5,314
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 5 10 19 153
Total Journal Articles 39 104 387 11,012 372 1,680 3,309 42,955
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 0 3 8 67
Designing Alternative Strategies to Reduce Tax Evasion 0 0 3 63 0 6 19 225
Expanding the theory of tax compliance from individual to group motivations 0 0 1 22 2 3 8 85
Globalization and state„local government finances 0 0 0 2 1 7 8 29
Introduction 0 0 0 5 0 6 6 38
State and federal tax policy toward nonprofit organizations 0 0 1 5 3 9 23 52
The Relationship between State and Federal Tax Audits 0 0 0 22 2 8 11 117
Total Chapters 0 0 6 142 8 42 83 613
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