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 1 45 0 0 6 147
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 2 3 13 229
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 3 68 4 8 21 142
A Convenient Truth: Property Taxes and Revenue Stability 0 0 1 126 0 0 1 181
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 1 1 52
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 3 9 20 1,840 6 27 152 11,734
Analyzing and Reforming Tunisia's Tax System 0 2 5 21 0 3 7 70
Analyzing and Reforming Tunisia's Tax System 0 2 4 45 0 2 6 129
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 2 5 6 172
Applying Behavioral Economics to the Public Sector 0 1 6 184 2 3 18 384
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 140 1 1 3 421
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 0 2 122
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 59 0 0 0 98
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 3 52 0 0 11 152
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 1 5 73 1 7 17 630
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 4 25 104 5 17 66 227
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 108 0 1 10 133
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 0 2 242
Can ethics change? Enforcement and its effects on taxpayer compliance 0 3 9 45 0 5 16 57
China's Tax-for-Fee Reform and Village Inequality 1 1 1 151 2 4 4 466
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 1 4 172
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 2 148 0 1 7 811
Corruption and Firm Tax Evasion 0 1 6 148 1 6 42 482
Corruption and Firm Tax Evasion 0 0 2 172 2 8 26 354
Corruption, Optimal Taxation and Growth 0 0 0 81 0 0 3 207
Corruption, Taxation, and Tax Evasion 0 0 7 223 1 7 49 526
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 42 2 4 7 288
Culture Differences and Tax Morale in the United States and in Europe 1 1 9 532 2 6 25 1,836
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 75 0 0 0 123
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 3 23 0 2 8 30
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 0 1 4 408
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 96 0 0 1 325
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 0 38 0 1 4 285
Devising Administrative Approaches for Improving Tax Compliance 0 2 10 52 0 7 28 71
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 1 1 123 0 1 2 439
Did Latvia's Flat Tax Reform Improve Growth? 0 1 4 82 0 1 4 225
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 2 4 4 4 8 11 11 11
Do Ethics Matter? Tax Compliance and Morality 0 1 16 387 2 14 65 1,397
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 1 3 3 143
Do State Fiscal Policies Affect State Economic Growth? 0 0 5 190 1 2 15 541
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 1 1 529
Do We Have The Tools For Achieving Distributive Tax Justice? 2 4 33 33 3 6 33 33
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 1 3 11 388
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 2 21 1 1 6 25
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 5 17 395
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 1 1 3 96 1 3 10 375
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 8 78 3 6 44 152
Empathy, Sympathy, and Tax Compliance 1 1 3 253 2 4 12 451
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 0 3 124
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 2 2 6 64 4 5 34 269
Estimating Tax Agency Efficiency 0 0 1 100 0 0 2 233
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 2 2 66 1 3 5 196
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 6 163 3 6 19 457
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 0 1 3 4 5 10
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 1 8 291 0 7 31 738
Experiments on the Fly 0 0 1 25 1 1 6 21
Experiments on the Fly 0 0 0 18 0 1 3 46
Explaining the Growth of Government Spending in South Africa 0 0 2 430 0 2 14 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 1 388 0 0 10 1,573
Financial Constraints and Firm Tax Evasion 0 0 2 70 4 6 21 149
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 1 1 9 100
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 2 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 1 4 6 134
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 1 3 5 66
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 1 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 2 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 1 2 2 270
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 38 0 0 3 23
In the Land of OZ: Designating Opportunity Zones 0 0 0 9 2 2 4 61
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 3 129 0 3 17 255
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 1 230
Is Economics Useful for Public Policy? 0 0 1 1 0 0 4 6
Is Economics Useful for Public Policy? 0 0 2 81 2 2 9 280
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 3 101 0 8 25 364
Laboratory Experiments 0 0 7 54 0 3 24 161
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 2 32 2 2 10 23
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 2 8 710 5 7 25 2,270
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 69 0 1 5 244
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 1 5 75 1 2 8 235
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 2 176
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 8 36 2 3 22 54
New Technologies and the Evolution of Tax Compliance 0 0 2 51 0 0 20 107
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 1 2 7 216
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 0 0 0 597
Payroll Taxes and Contributions 0 0 0 83 1 1 2 377
Payroll taxes in Colombia 0 1 1 12 1 2 3 48
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 1 2 4 2,016
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 0 1
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 0 2 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 1 1 6 51 2 2 16 70
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 18 0 0 3 27
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 4 29 0 2 11 95
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 1 1 39 0 1 1 115
Rethinking Local Government Reliance on the Property Tax 0 0 4 133 0 2 11 413
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 1 1 1 228 2 9 22 855
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 0 0 5 140
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 1 191 1 1 4 613
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 5 122 3 5 16 441
Small Business Tax Compliance under Third-party Reporting 0 2 5 22 0 5 15 58
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 61 0 0 2 218
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 190 0 0 2 572
Stamp duties in Indian states - a case for reform 0 0 3 104 2 2 11 480
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 0 1 63
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 3 13 121
Tax Amnesties, Recidivism, and the Need for Reform 0 1 8 30 3 4 18 69
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 1 1 27 0 5 6 107
Tax Burden in Jamaica 0 1 3 427 0 1 10 1,913
Tax Compliance, Social Norms, and Influencers 12 25 25 25 27 55 55 55
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 1 33 33 2 8 48 48
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 0 0 9 104 1 7 30 223
Tax Morale and Tax Compliance from the Firm's Perspective 1 4 9 488 6 19 51 1,746
Tax Morale and Tax Evasion in Latin America 0 0 2 278 0 3 19 716
Tax Morale and Tax Evasion in Latin American Countries 0 1 6 170 1 6 32 424
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 3 417 1 1 8 1,244
Tax Policy Effects on Business Incentives in Pakistan 0 0 1 172 0 1 7 406
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 1 74 1 5 9 165
Tax and Corruption: A Global Perspective 0 0 1 84 0 0 1 142
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 2 257 2 4 14 908
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 1 295 1 1 3 513
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 27 0 0 2 89
Testing for Ricardian Equivalence in Indonesia 0 1 3 106 0 1 17 366
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 6 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 1 1 1 74
The Jamaican Individual Income Tax 0 0 0 168 0 0 2 1,994
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 1 138
The Relationship between State and Federal Tax Audits 0 0 0 114 0 0 2 1,082
The Role of Tax Exemptions and Credits 0 0 0 86 0 0 0 105
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 5 56 56 4 9 79 79
Trust, the Pandemic, and Public Policies 0 0 1 78 0 0 4 58
Understanding and Combatting Tax Evasion 0 0 2 101 0 0 3 157
Using Behavioral Economics in Public Economics 0 0 1 281 0 1 10 354
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 4 188 0 5 20 426
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 2 35 0 4 7 91
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 1 2 4 23 1 3 5 35
Using behavioural economics to understand tax compliance 0 4 17 67 1 11 36 102
Value-added Taxation and Consumption 3 5 14 387 7 15 51 1,232
W(h)ither the Tax Gap? 0 0 1 143 0 0 5 147
What Drivers Road Infrastructure Spending? 0 0 1 20 0 2 5 34
What Drives State Tax Reforms? 0 0 0 56 0 1 2 93
What Motivates Tax Compliance 1 3 12 241 5 13 56 594
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 4 63 2 2 13 187
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 264 0 0 5 589
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 3 4 194 1 4 10 132
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 1 1 0 1 4 5
Whither the Marriage Tax? 2 2 3 32 2 4 8 119
Who Benefits from Tax Evasion? 0 1 1 320 0 2 7 1,727
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 1 24 2 2 4 47
Total Working Papers 38 117 556 18,467 177 512 1,992 66,454
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 2 4 144
40 years of tax evasion games: a meta-analysis 1 6 21 66 4 32 97 260
A Call for Replication Studies 0 0 0 10 1 1 2 57
A Call for Replication Studies 0 0 1 18 1 2 4 70
A Call for Replication Studies 0 0 0 1 1 1 2 23
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 0 7 1 1 3 63
A Call for Replication Studies 0 0 0 7 1 1 1 53
A Call for Replication Studies 0 0 0 1 1 1 2 25
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 0 2 22
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 52 0 1 4 376
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 1 6 0 0 4 30
Amazing Grace: Tax Amnesties and Compliance 0 0 6 105 8 11 23 242
Appeals to Social Norms and Taxpayer Compliance 0 0 1 4 0 1 6 36
Applying Behavioral Economics to the Public Sector 0 0 2 71 1 1 11 251
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 2 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 1 1 41
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 46 0 1 7 132
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 2 36 0 2 8 117
Audit selection and income tax underreporting in the tax compliance game 0 0 1 307 0 0 2 883
Audits, audit effectiveness, and post-audit tax compliance 0 0 12 29 5 8 48 154
Baseball Salaries and Income Taxes 0 0 0 19 0 2 11 127
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 1 1 3 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 0 0 6 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 2 4
Changing the Social Norm of Tax Compliance by Voting 0 1 2 32 1 5 11 83
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 0 1 1 61
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 1 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 4 65 1 4 16 276
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 2 4 9 0 4 16 34
Corruption and firm tax evasion 0 2 13 147 2 10 46 584
Corruption, Optimal Taxation, and Growth 0 0 0 28 0 0 1 112
Culture differences and tax morale in the United States and in Europe 0 0 4 386 2 5 24 1,196
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 4 40 1 2 11 147
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 0 2 4 240
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 1 109 0 1 4 333
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 1 12 0 1 3 66
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 1 1 1 3
Devising Administrative Policies for Improving Tax Compliance 0 1 1 17 1 2 6 32
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 1 1 5 136 1 5 31 556
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 2 2 4 143
Do Ethics Matter? Tax Compliance and Morality 0 1 8 142 0 7 37 534
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 1 16 0 0 1 89
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 28 0 1 6 126
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 11 0 0 2 69
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 0 2 4 8 8
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 72 1 1 4 272
Do we have the tools for achieving distributive tax justice? 0 0 0 0 2 3 3 3
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 2 19
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 6 0 0 0 34
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 3 6 0 0 5 29
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 0 1 23
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 1 1 1 89 1 1 6 390
Economic and Noneconomic Factors in Tax Compliance 0 4 13 95 0 9 38 256
Empathy, sympathy, and tax compliance 0 0 4 76 1 2 16 283
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 1 1 18 1 2 5 91
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 4 52 1 2 12 159
Estimating Tax Agency Efficiency 0 0 1 21 0 0 5 74
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 2 9 211 3 4 27 512
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 1 4 55
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 2 54 1 3 8 222
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 2 195 1 3 5 713
Experiments on the fly 0 0 0 0 0 1 5 32
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 1 6 242
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 1 11 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 12 436 3 4 26 1,446
Financial constraints and firm tax evasion 0 2 11 67 1 10 51 363
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 1 1 24 0 1 1 74
Fiscal exchange, collective decision institutions, and tax compliance 2 6 15 377 2 10 43 1,018
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 1 5 1,045
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 2 18 0 0 4 105
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 0 200 0 2 5 575
Globalization and tax policy 0 0 1 62 0 1 4 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 2 14 0 2 7 90
Housing market regulations and strategic divorce propensity in China 0 1 1 16 2 6 16 51
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 2 2 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 0 1 150
In the land of OZ: designating opportunity zones 0 0 1 9 0 1 4 34
Income taxes and the timing of marital decisions 0 0 0 105 0 0 1 264
Inequitable wages and tax evasion 0 0 0 5 0 1 3 31
Information Reporting and Tax Compliance 0 2 3 13 0 2 4 59
Institutional Uncertainty and Taxpayer Compliance 1 2 5 337 1 6 23 825
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 0 1 3
Introduction 0 0 0 0 0 0 0 1
Introduction 0 0 0 10 0 0 0 73
Introduction to the Special Issue 0 0 0 8 0 0 0 27
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 0 0 28
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 1 1 1 60
Is Economics Useful for Public Policy? 0 0 1 11 0 0 3 51
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 18 0 1 7 122
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 1 3 0 1 4 19
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 1 5 221 3 5 26 1,015
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 2 26 0 0 3 86
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 6 13 2 4 26 53
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 3 38 0 2 11 125
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 3 137 0 1 12 543
Policy Watch: The Marriage Penalty 0 0 0 232 0 0 2 1,073
Property tax delinquency and its spillover effects on nearby properties 0 0 0 4 0 1 2 55
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 2 4 7
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 2 73 0 0 9 292
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 1 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 1 1 6 0 1 3 36
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 1 3 2 4 8 14
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 1 5 153
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 0 0 5
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 1 1 64 0 1 5 566
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 0 165
Small business tax compliance under third-party reporting 0 0 3 21 2 4 19 93
Social Capital and Tax Morale in Spain 0 0 1 124 0 0 3 431
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 2 48
Social programs as positive inducements for tax participation 0 0 0 26 1 3 3 119
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 1 4 58 0 2 8 156
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 1 5 7 61 3 12 17 142
Tax Amnesties and Tax Revenues 0 0 2 84 0 1 5 175
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 5 17 398
Tax Base Erosion in Developing Countries 0 2 5 31 0 3 10 1,120
Tax Compliance With Two-Sided Uncertainty 0 0 0 11 0 0 0 44
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 40
Tax Compliance with Endogenous Audit Selection Rules 0 1 1 27 0 2 3 707
Tax Morale and Tax Compliance from the Firm's Perspective 1 3 4 54 1 4 8 208
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 13 0 0 8 87
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 0 0 0 534 0 1 6 1,389
Tax compliance as a coordination game 0 0 2 152 0 0 4 393
Tax evasion, labor market effects, and income distribution 0 1 1 20 0 1 2 60
Tax evasion, market adjustments, and income distribution 0 0 1 20 0 0 6 78
Tax evasion, technology, and inequality 1 3 23 49 5 12 84 208
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 0 0 106
Taxation, imperfect competition, and discontinuities 0 0 1 17 0 2 3 61
Taxpayer information assistance services and tax compliance behavior 0 1 14 155 0 4 36 509
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 0 0 0 172
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 0 1 45
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 1 1 1 16
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 1 158
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 11 0 1 2 70
The Item Veto and State Government Expenditures 0 0 0 0 0 0 0 119
The Need for Replications 0 0 0 0 0 0 0 2
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 0 1 26
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 0 2 52
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 0 3 20
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 1 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 0 0 1 45
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 0 4 26
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 1 1 1 2 6 12 12
Trust, the Pandemic, and Public Policies 0 2 5 8 1 4 11 20
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 0 115 0 1 8 353
Using Behavioral Economics in Public Economics 0 0 0 38 0 0 0 91
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 7 55 0 2 13 147
Using Laboratory Experimentsin Public Economics 0 1 3 74 1 3 9 164
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 4 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 1 6 2 3 5 27
Using behavioural economics to understand tax compliance 2 4 7 8 2 6 17 33
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 1 2 3 11
Value-added taxation and consumption 2 2 4 125 3 13 23 440
WHAT MOTIVATES TAX COMPLIANCE? 5 14 64 203 6 27 159 522
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 6 0 1 2 38
What Drives State Tax Reforms? 0 0 0 14 0 0 0 69
What Is an "Optimal'"Tax System? 0 0 3 115 2 3 8 458
What drives road infrastructure spending? 0 0 0 5 0 0 5 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 23 1 2 9 105
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 1 3 17 92
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 0 0 35 0 0 3 116
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 3 12 2 2 11 69
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 5 0 0 1 32
Why do people pay taxes? 1 14 35 1,937 4 28 83 5,232
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 20 0 1 6 133
Total Journal Articles 22 100 427 10,593 113 400 1,658 39,498
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 1 2 22 0 1 7 58
Designing Alternative Strategies to Reduce Tax Evasion 0 2 4 60 0 2 12 205
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 0 1 0 0 0 19
Introduction 0 0 0 5 0 0 3 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 1 2 4 28
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 0 3 6 135 1 5 27 525
1 registered items for which data could not be found
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