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 1 1 45 1 4 9 147
"Sizing" the problem of the Hard-to-Tax 0 0 2 90 0 1 13 225
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 3 66 0 2 18 128
A Convenient Truth: Property Taxes and Revenue Stability 0 0 3 126 0 0 3 181
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 0 3 51
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 3 4 16 1,827 24 43 210 11,677
Analyzing and Reforming Tunisia's Tax System 0 1 2 43 0 2 4 127
Analyzing and Reforming Tunisia's Tax System 1 2 3 19 1 3 8 67
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 0 0 3 167
Applying Behavioral Economics to the Public Sector 1 4 7 183 3 9 19 381
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 140 0 0 5 420
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 1 2 121
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 59 0 0 1 98
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 2 50 1 5 12 148
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 72 2 4 13 620
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 3 13 26 98 6 21 63 203
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 108 1 2 8 130
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 1 2 2 242
Can ethics change? Enforcement and its effects on taxpayer compliance 0 2 10 41 0 2 17 50
China's Tax-for-Fee Reform and Village Inequality 0 0 0 150 0 0 1 462
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 0 3 169
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 2 4 148 0 3 10 809
Corruption and Firm Tax Evasion 1 2 4 145 1 7 38 463
Corruption and Firm Tax Evasion 0 0 2 172 1 2 16 337
Corruption, Optimal Taxation and Growth 0 0 0 81 1 1 4 207
Corruption, Taxation, and Tax Evasion 1 4 12 223 5 16 46 512
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 42 0 1 4 284
Culture Differences and Tax Morale in the United States and in Europe 0 3 8 529 1 8 20 1,827
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 75 0 0 3 123
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 2 3 23 0 4 7 28
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 105 0 0 3 406
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 1 38 0 0 4 282
Devising Administrative Approaches for Improving Tax Compliance 0 2 9 46 0 3 24 57
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 122 0 0 2 438
Did Latvia's Flat Tax Reform Improve Growth? 0 1 2 80 0 1 6 223
Do Ethics Matter? Tax Compliance and Morality 0 4 16 382 5 15 51 1,366
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 0 3 140
Do State Fiscal Policies Affect State Economic Growth? 1 2 6 190 1 5 15 538
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 0 0 528
Do We Have The Tools For Achieving Distributive Tax Justice? 1 3 28 28 1 5 22 22
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 58 0 1 5 380
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 1 3 21 0 3 12 24
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 4 15 385
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 1 1 94 2 4 7 371
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 16 76 3 10 61 140
Empathy, Sympathy, and Tax Compliance 0 0 2 252 1 1 8 444
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 0 4 123
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 2 7 62 2 15 34 259
Estimating Tax Agency Efficiency 0 0 1 99 0 0 2 232
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 64 0 0 7 193
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 0 1 1 1 3 6
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 2 9 161 0 3 20 448
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 5 286 0 7 26 725
Experiments on the Fly 0 0 0 18 0 0 3 45
Experiments on the Fly 1 1 2 25 1 1 6 19
Explaining the Growth of Government Spending in South Africa 0 1 1 429 0 3 15 3,628
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 2 388 1 1 8 1,569
Financial Constraints and Firm Tax Evasion 0 0 3 70 1 11 15 141
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 21 0 3 7 97
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 0 0 1 129
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 0 2 6 63
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 0 0 1 268
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 1 4 38 0 2 6 22
In the Land of OZ: Designating Opportunity Zones 0 0 1 9 0 1 6 58
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 5 128 3 5 24 250
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 229
Is Economics Useful for Public Policy? 1 1 2 81 2 3 6 275
Is Economics Useful for Public Policy? 0 0 0 0 1 2 2 4
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 9 101 0 5 31 354
Laboratory Experiments 0 1 12 51 1 4 32 150
MULTIBILLION-DOLLAR TAX QUESTIONS 0 1 3 32 2 3 11 19
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 2 7 706 3 5 25 2,256
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 2 69 0 1 5 242
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 5 72 0 1 11 231
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 35 0 0 2 175
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 3 35 35 1 9 49 49
New Technologies and the Evolution of Tax Compliance 0 1 4 51 1 5 23 104
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 140 0 1 4 211
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 0 0 1 375
Payroll taxes in Colombia 0 0 0 11 0 0 2 46
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 0 5 2,014
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 1 41 1 1 8 118
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 2 13 50 2 5 38 68
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 1 6 18 0 2 18 27
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 3 27 0 1 12 89
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 2 38 0 0 3 114
Rethinking Local Government Reliance on the Property Tax 0 1 1 130 0 2 7 407
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 1 227 1 5 22 845
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 2 7 138
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 4 191 0 1 6 611
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 6 122 0 3 12 434
Small Business Tax Compliance under Third-party Reporting 0 0 7 18 1 3 20 50
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 61 0 1 1 217
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 1 1 190 0 1 1 571
Stamp duties in Indian states - a case for reform 0 1 5 104 1 2 14 476
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 0 3 62
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 3 8 115
Tax Amnesties, Recidivism, and the Need for Reform 2 5 7 28 3 10 16 64
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 26 1 1 2 102
Tax Burden in Jamaica 0 0 3 425 0 1 14 1,909
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 2 7 31 31 4 13 36 36
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 2 33
Tax Evasion, Technology, and Inequality 0 2 10 103 2 11 31 214
Tax Morale and Tax Compliance from the Firm's Perspective 1 2 7 484 3 11 39 1,719
Tax Morale and Tax Evasion in Latin America 1 2 2 278 2 7 18 709
Tax Morale and Tax Evasion in Latin American Countries 1 3 6 168 3 12 24 410
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 1 4 417 1 3 8 1,242
Tax Policy Effects on Business Incentives in Pakistan 0 0 6 172 1 1 17 403
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 2 73 0 3 10 160
Tax and Corruption: A Global Perspective 0 0 1 83 0 0 4 141
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 6 257 0 0 19 902
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 0 294 0 0 1 511
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 27 0 0 2 89
Testing for Ricardian Equivalence in Indonesia 0 2 3 105 2 8 17 364
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 1 7 140
The Internal Revenue Service and the American Middle Class 0 0 1 30 0 0 2 73
The Jamaican Individual Income Tax 0 0 0 168 2 2 3 1,994
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 2 138
The Relationship between State and Federal Tax Audits 0 0 0 114 0 1 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 3 49 49 2 9 65 65
Trust, the Pandemic, and Public Policies 0 0 3 78 0 1 10 58
Understanding and Combatting Tax Evasion 1 2 2 101 1 2 5 157
Using Behavioral Economics in Public Economics 0 1 3 281 0 3 10 349
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 1 4 186 1 4 17 417
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 4 35 0 1 5 86
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 2 21 0 0 5 32
Using behavioural economics to understand tax compliance 0 2 20 61 0 3 45 87
Value-added Taxation and Consumption 1 1 9 380 3 8 34 1,207
W(h)ither the Tax Gap? 0 0 1 143 0 1 8 146
What Drivers Road Infrastructure Spending? 0 0 2 20 0 0 4 32
What Drives State Tax Reforms? 0 0 0 56 0 1 1 92
What Motivates Tax Compliance 1 6 18 237 4 22 57 572
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 4 62 1 1 11 180
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 264 0 1 2 586
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 0 0 1 2 3
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 1 2 191 2 3 7 126
Whither the Marriage Tax? 1 1 1 30 3 3 4 114
Who Benefits from Tax Evasion? 0 0 0 319 1 3 9 1,724
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 24 0 0 6 45
Total Working Papers 28 122 590 18,273 133 473 1,977 65,608
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 25 1 1 4 141
40 years of tax evasion games: a meta-analysis 2 4 19 56 4 16 71 205
A Call for Replication Studies 0 0 0 7 0 0 0 52
A Call for Replication Studies 0 0 0 10 0 0 0 55
A Call for Replication Studies 0 0 0 17 0 0 0 66
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 0 1 0 0 1 21
A Call for Replication Studies 0 0 0 1 0 0 0 23
A Call for Replication Studies 0 0 0 7 1 1 1 61
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 1 1 21
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 2 52 0 0 5 375
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 1 6 0 0 3 29
Amazing Grace: Tax Amnesties and Compliance 1 1 9 103 1 1 14 226
Appeals to Social Norms and Taxpayer Compliance 0 0 2 4 1 2 6 34
Applying Behavioral Economics to the Public Sector 0 2 4 71 1 5 17 250
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 3 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 0 0 40
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 46 0 1 6 130
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 3 36 0 1 6 113
Audit selection and income tax underreporting in the tax compliance game 1 1 1 307 1 1 4 883
Audits, audit effectiveness, and post-audit tax compliance 0 3 15 29 3 11 63 137
Baseball Salaries and Income Taxes 0 0 0 19 3 3 9 123
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 110 0 0 2 315
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 9 1 2 6 82
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 31 0 3 10 78
China's Tax-for-Fee Reform and Village Inequality 0 0 1 5 0 0 3 60
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 5 62 1 6 19 269
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 1 5 7 0 2 16 28
Corruption and firm tax evasion 0 1 13 144 1 4 51 566
Corruption, Optimal Taxation, and Growth 0 0 1 28 0 0 3 112
Culture differences and tax morale in the United States and in Europe 0 0 6 386 1 6 23 1,189
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 2 6 40 0 4 12 145
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 1 1 3 238
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 1 109 0 1 8 332
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 1 2 12 0 1 3 65
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 0 2 2
Devising Administrative Policies for Improving Tax Compliance 0 0 1 16 0 0 5 28
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 0 6 133 2 14 30 547
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 0 0 6 141
Do Ethics Matter? Tax Compliance and Morality 0 3 5 139 0 8 27 520
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 2 28 0 1 4 123
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 11 0 0 0 67
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 0 1 2 3 3
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 72 2 3 3 271
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 2 2 5 1 3 6 28
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 0 1 22
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 0 88 2 2 5 388
Economic and Noneconomic Factors in Tax Compliance 1 2 15 90 2 8 39 239
Empathy, sympathy, and tax compliance 0 0 4 75 3 5 20 278
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 17 0 1 3 88
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 3 4 52 2 5 14 156
Estimating Tax Agency Efficiency 0 0 1 20 0 1 4 72
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 0 13 207 1 5 37 501
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 0 4 54
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 1 53 1 3 8 219
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 1 194 0 0 4 710
Experiments on the fly 0 0 0 0 1 2 6 31
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 6 240
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 2 23 1 1 10 108
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 2 16 434 1 4 30 1,438
Financial constraints and firm tax evasion 1 1 8 59 3 11 47 339
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 23 0 0 1 73
Fiscal exchange, collective decision institutions, and tax compliance 1 2 14 370 2 7 46 1,001
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 3 6 1,044
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 16 0 0 1 102
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 1 200 0 1 5 572
Globalization and tax policy 0 1 1 62 0 2 4 260
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 2 14 0 0 7 88
Housing market regulations and strategic divorce propensity in China 0 0 6 15 1 5 18 43
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 0 257
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 0 1 149
In the land of OZ: designating opportunity zones 0 0 2 9 0 0 4 32
Income taxes and the timing of marital decisions 0 0 0 105 0 0 0 263
Inequitable wages and tax evasion 0 0 1 5 0 0 4 30
Information Reporting and Tax Compliance 0 0 0 10 0 0 2 56
Institutional Uncertainty and Taxpayer Compliance 0 1 10 335 1 6 30 815
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 10 0 0 0 73
Introduction 0 0 0 0 0 0 3 3
Introduction 0 0 0 0 0 0 0 1
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 0 59
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 0 0 59
Is Economics Useful for Public Policy? 0 0 0 10 1 1 1 49
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 17 1 2 12 121
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 0 2 1 1 2 17
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 3 9 220 2 7 29 1,005
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 2 26 0 1 4 85
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 2 3 13 13 2 7 45 45
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 1 2 36 2 4 8 119
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 1 6 136 0 4 15 539
Policy Watch: The Marriage Penalty 0 0 0 232 0 1 2 1,073
Property tax delinquency and its spillover effects on nearby properties 0 0 0 4 1 1 3 54
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 0 3 3
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 2 3 10 291
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 2 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 5 0 0 1 34
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 3 3 0 3 9 10
Sales Taxes and the Decision to Purchase Online 0 0 1 34 1 3 5 151
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 0 1 63 1 1 6 564
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 1 165
Small business tax compliance under third-party reporting 0 0 4 20 0 2 26 85
Social Capital and Tax Morale in Spain 0 1 3 124 0 1 6 431
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 1 47
Social programs as positive inducements for tax participation 0 0 0 26 0 0 2 116
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 3 57 1 1 8 154
Statement from the Editor 0 0 0 0 0 0 1 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 2 7 56 0 4 12 130
Tax Amnesties and Tax Revenues 1 2 4 84 2 3 6 174
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 1 6 23 391
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 1 1 40
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 26 0 0 2 705
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 2 51 0 2 5 204
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 13 0 1 10 86
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 0 0 1 534 1 2 7 1,387
Tax compliance as a coordination game 0 0 3 152 0 0 6 393
Tax evasion, labor market effects, and income distribution 0 0 3 19 0 0 4 59
Tax evasion, market adjustments, and income distribution 1 1 1 20 1 2 7 77
Tax evasion, technology, and inequality 0 4 22 39 5 26 96 178
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 0 1 106
Taxation, imperfect competition, and discontinuities 0 0 0 16 0 0 1 58
Taxpayer information assistance services and tax compliance behavior 1 2 15 153 4 9 43 503
Testing Behavioral Public Economics Theories in the Laboratory 0 0 2 68 0 0 2 172
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 0 0 0 15
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 0 157
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 11 0 0 1 69
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 1 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 1 51
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 2 2 3 20
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 3 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 0 0 0 44
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 1 1 23
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 0 0 1 3 3 3
Trust, the Pandemic, and Public Policies 1 1 4 6 1 3 11 16
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 2 115 1 3 8 350
Using Behavioral Economics in Public Economics 0 0 0 38 0 0 2 91
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 2 2 9 53 2 2 18 143
Using Laboratory Experimentsin Public Economics 0 0 2 72 0 0 6 159
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 3 26
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 5 0 1 3 23
Using behavioural economics to understand tax compliance 0 0 3 3 0 2 23 26
Using “responsive regulation” to reduce tax base erosion 0 0 3 4 0 1 6 9
Value-added taxation and consumption 0 0 4 121 2 2 16 423
WHAT MOTIVATES TAX COMPLIANCE? 6 16 74 179 17 44 171 466
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 6 0 0 0 36
What Drives State Tax Reforms? 0 0 0 14 0 0 2 69
What Is an "Optimal'"Tax System? 0 1 5 115 1 2 11 455
What drives road infrastructure spending? 0 0 1 5 1 1 4 17
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 22 0 2 8 102
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 5 13 85
Who Benefits from Indexation? 0 0 1 1 0 0 3 12
Who Benefits from Tax Evasion? 0 0 2 35 0 1 5 116
Who Pays the Ticket Tax? 0 0 0 4 1 1 1 42
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 3 4 12 1 4 13 67
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 0 5 0 1 1 32
Why do people pay taxes? 2 4 24 1,919 4 12 60 5,191
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 20 0 1 4 130
Total Journal Articles 26 86 473 10,393 114 370 1,670 37,693
5 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 21 0 0 3 54
Designing Alternative Strategies to Reduce Tax Evasion 0 0 4 58 1 4 13 203
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 0 0 3 77
Globalization and state„local government finances 0 0 0 1 0 0 0 19
Introduction 0 0 0 5 0 2 2 31
State and federal tax policy toward nonprofit organizations 0 0 0 4 0 0 0 24
The Relationship between State and Federal Tax Audits 0 0 0 22 1 1 2 106
Total Chapters 0 0 5 132 2 7 23 514
1 registered items for which data could not be found


Statistics updated 2024-09-04