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 1 6 148
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 1 1 6 230
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 2 68 0 1 17 143
A Convenient Truth: Property Taxes and Revenue Stability 1 2 2 128 1 2 2 183
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 0 0 1 52
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 1 3 22 1,843 4 13 127 11,747
Analyzing and Reforming Tunisia's Tax System 0 0 3 45 1 3 7 132
Analyzing and Reforming Tunisia's Tax System 1 2 6 23 1 2 8 72
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 1 1 7 173
Applying Behavioral Economics to the Public Sector 1 3 8 187 2 6 21 390
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 1 1 141 1 2 3 423
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 1 1 1 60 1 2 2 100
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 2 52 0 2 12 154
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 3 74 0 2 16 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 1 21 105 3 5 54 232
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 108 1 3 10 136
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 2 3 11 48 2 6 18 63
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 1 2 6 468
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 2 5 174
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 3 149 0 2 8 813
Corruption and Firm Tax Evasion 0 0 5 148 4 7 36 489
Corruption and Firm Tax Evasion 0 1 1 173 3 10 30 364
Corruption, Optimal Taxation and Growth 0 0 0 81 0 1 2 208
Corruption, Taxation, and Tax Evasion 0 3 8 226 1 16 50 542
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 42 0 0 7 288
Culture Differences and Tax Morale in the United States and in Europe 2 2 10 534 3 4 25 1,840
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 1 1 1 76 2 3 3 126
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 2 23 0 0 7 30
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 0 0 2 408
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 1 2 2 327
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 0 38 0 1 4 286
Devising Administrative Approaches for Improving Tax Compliance 1 2 11 54 1 3 23 74
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 0 1 2 440
Did Latvia's Flat Tax Reform Improve Growth? 0 0 4 82 0 0 4 225
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 0 3 14 14
Do Ethics Matter? Tax Compliance and Morality 0 5 15 392 4 15 65 1,412
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 1 4 144
Do State Fiscal Policies Affect State Economic Growth? 0 0 3 190 0 0 10 541
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 0 1 529
Do We Have The Tools For Achieving Distributive Tax Justice? 1 3 13 36 1 5 26 38
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 0 1 10 389
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 21 0 0 4 25
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 4 18 399
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 3 96 0 2 11 377
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 3 78 2 5 33 157
Empathy, Sympathy, and Tax Compliance 0 0 1 253 0 2 10 453
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 1 2 125
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 2 2 6 66 3 6 33 275
Estimating Tax Agency Efficiency 0 0 1 100 0 1 2 234
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 66 1 1 5 197
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 1 5 164 2 6 19 463
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 1 1 2 2 4 9 14
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 0 5 291 1 2 26 740
Experiments on the Fly 0 0 0 18 1 2 4 48
Experiments on the Fly 0 0 1 25 1 2 6 23
Explaining the Growth of Government Spending in South Africa 0 0 2 430 0 0 9 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 1 1 7 1,574
Financial Constraints and Firm Tax Evasion 0 1 2 71 3 5 25 154
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 1 1 9 101
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 0 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 0 1 6 135
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 1 3 8 69
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 0 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 2 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 2 270
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 38 0 0 3 23
In the Land of OZ: Designating Opportunity Zones 1 2 2 11 1 2 6 63
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 1 129 0 2 14 257
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 2 4 18 18 3 7 18 18
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 1 2 231
Is Economics Useful for Public Policy? 0 0 1 1 0 2 6 8
Is Economics Useful for Public Policy? 0 0 1 81 0 1 9 281
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 3 102 1 3 20 367
Laboratory Experiments 0 1 5 55 1 3 19 164
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 1 32 0 2 9 25
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 2 8 712 3 7 29 2,277
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 1 1 5 245
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 2 176
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 1 1 5 76 1 2 8 237
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 4 36 1 4 18 58
New Technologies and the Evolution of Tax Compliance 0 0 2 51 0 0 12 107
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 0 3 9 219
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 0 1 1 598
Payroll Taxes and Contributions 0 0 0 83 0 1 3 378
Payroll taxes in Colombia 0 0 1 12 0 2 4 50
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 2 4 2,018
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 1 1 2
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 0 0 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 1 5 52 1 2 11 72
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 18 0 1 3 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 2 29 0 1 9 96
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 1 1 2 116
Rethinking Local Government Reliance on the Property Tax 0 0 4 133 1 3 14 416
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 1 228 1 2 18 857
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 2 6 142
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 1 3 3 194 1 3 6 616
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 1 122 2 2 14 443
Small Business Tax Compliance under Third-party Reporting 0 0 5 22 1 6 20 64
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 61 0 1 3 219
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 1 3 105 0 2 9 482
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 13 124
Tax Amnesties, Recidivism, and the Need for Reform 0 0 7 30 1 1 16 70
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 0 6 107
Tax Burden in Jamaica 0 0 3 427 0 0 8 1,913
Tax Compliance, Social Norms, and Influencers 1 9 34 34 2 19 74 74
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 2 14 35 0 6 38 54
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 0 2 7 106 5 16 41 239
Tax Morale and Tax Compliance from the Firm's Perspective 1 4 10 492 6 21 62 1,767
Tax Morale and Tax Evasion in Latin America 0 0 2 278 1 2 17 718
Tax Morale and Tax Evasion in Latin American Countries 1 1 7 171 5 9 38 433
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 3 417 0 1 8 1,245
Tax Policy Effects on Business Incentives in Pakistan 0 0 0 172 0 1 6 407
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 2 75 1 3 11 168
Tax and Corruption: A Global Perspective 1 1 2 85 1 1 2 143
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 1 258 1 4 10 912
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 1 2 296 1 4 6 517
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 0 1 1 90
Testing for Ricardian Equivalence in Indonesia 0 0 3 106 0 1 15 367
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 3 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 1 74
The Jamaican Individual Income Tax 1 1 1 169 1 1 3 1,995
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 1 2 139
The Relationship between State and Federal Tax Audits 0 0 0 114 0 1 2 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 0 1 1 106
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 7 20 63 2 12 41 91
Trust, the Pandemic, and Public Policies 0 0 0 78 0 1 3 59
Understanding and Combatting Tax Evasion 0 0 2 101 0 1 3 158
Using Behavioral Economics in Public Economics 1 4 5 285 1 7 16 361
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 3 188 2 6 22 432
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 35 0 0 6 91
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 2 23 1 1 4 36
Using behavioural economics to understand tax compliance 2 2 10 69 2 5 25 107
Value-added Taxation and Consumption 1 6 15 393 3 16 53 1,248
W(h)ither the Tax Gap? 0 0 0 143 0 0 4 147
What Drivers Road Infrastructure Spending? 0 0 0 20 0 0 2 34
What Drives State Tax Reforms? 0 0 0 56 0 0 2 93
What Motivates Tax Compliance 0 0 10 241 1 5 54 599
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 1 3 64 0 1 10 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 1 265 0 2 7 591
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 4 194 1 3 12 135
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 2 2 1 2 6 7
Whither the Marriage Tax? 0 0 3 32 0 0 8 119
Who Benefits from Tax Evasion? 0 0 1 320 0 2 9 1,729
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 0 1 3 48
Total Working Papers 33 101 469 18,582 121 415 1,915 66,880
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 1 4 8 148
40 years of tax evasion games: a meta-analysis 1 3 18 69 1 7 84 267
A Call for Replication Studies 0 0 0 1 0 1 3 24
A Call for Replication Studies 0 0 0 10 0 0 2 57
A Call for Replication Studies 0 0 0 7 0 0 3 63
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 0 7 0 0 1 53
A Call for Replication Studies 0 0 1 18 0 1 5 71
A Call for Replication Studies 0 0 0 1 0 0 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 0 52 0 4 5 380
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 1 6 1 3 6 33
Amazing Grace: Tax Amnesties and Compliance 0 1 4 106 0 2 20 244
Appeals to Social Norms and Taxpayer Compliance 0 2 3 6 0 3 9 39
Applying Behavioral Economics to the Public Sector 0 0 2 71 0 3 10 254
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 0 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 2 3 43
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 46 2 3 7 135
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 0 1 6 118
Audit selection and income tax underreporting in the tax compliance game 1 1 2 308 1 2 3 885
Audits, audit effectiveness, and post-audit tax compliance 1 4 9 33 3 12 45 166
Baseball Salaries and Income Taxes 0 0 0 19 0 2 9 129
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 1 1 1 0 3 3 3
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 0 3 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 0 0 5 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 1 3 5
Changing the Social Norm of Tax Compliance by Voting 0 0 2 32 0 3 12 86
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 0 0 1 61
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 1 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 5 66 6 12 26 288
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 1 1 5 10 4 4 13 38
Corruption and firm tax evasion 0 0 9 147 0 2 36 586
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 1 386 1 4 22 1,200
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 4 7 44 3 10 19 157
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 1 1 4 241
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 1 109 0 0 3 333
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 1 12 0 0 3 66
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 1 2 4
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 0 1 7 33
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 0 0 115
Distance and intrastate college student migration 0 1 5 137 1 5 31 561
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 0 1 4 144
Do Ethics Matter? Tax Compliance and Morality 1 2 9 144 4 12 37 546
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 0 1 1 90
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 0 0 4 126
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 1 1 12 0 2 4 71
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 1 1 1 0 2 10 10
Do state motor fuel sales-below-cost laws lower prices? 0 0 0 72 0 0 4 272
Do we have the tools for achieving distributive tax justice? 0 0 0 0 1 2 5 5
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 1 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 1 4 7 0 2 7 31
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 0 1 23
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 0 4 390
Economic and Noneconomic Factors in Tax Compliance 1 1 12 96 1 5 35 261
Empathy, sympathy, and tax compliance 1 1 2 77 2 5 15 288
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 0 1 6 92
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 3 52 1 2 11 161
Estimating Tax Agency Efficiency 0 0 1 21 0 0 4 74
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 1 6 212 2 9 27 521
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 0 4 55
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 3 55 1 2 9 224
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 1 195 0 1 4 714
Experiments on the fly 0 0 0 0 0 1 5 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 1 3 243
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 0 5 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 5 436 1 3 16 1,449
Financial constraints and firm tax evasion 1 3 13 70 3 6 45 369
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 0 1 2 75
Fiscal exchange, collective decision institutions, and tax compliance 2 3 13 380 6 7 34 1,025
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 0 4 1,045
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 1 1 3 19 2 3 6 108
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 0 200 1 2 6 577
Globalization and tax policy 0 0 1 62 0 0 3 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 0 1 4 91
Housing market regulations and strategic divorce propensity in China 0 0 1 16 0 3 17 54
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 1 2 151
In the land of OZ: designating opportunity zones 1 1 1 10 1 2 4 36
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 1 1 2 32
Information Reporting and Tax Compliance 0 0 3 13 0 0 4 59
Institutional Uncertainty and Taxpayer Compliance 2 2 5 339 3 6 24 831
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 1 1 2
Introduction 0 0 0 10 0 0 0 73
Introduction 0 0 0 0 0 0 0 3
Introduction to the Special Issue 0 0 0 8 0 1 1 28
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 2 2 30
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 0 1 60
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 0 1 60
Is Economics Useful for Public Policy? 0 1 2 12 1 2 5 53
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 18 0 0 4 122
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 1 2 4 0 2 5 21
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 2 6 223 1 4 24 1,019
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 26 1 1 3 87
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 1 1 5 14 1 2 23 55
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 3 38 0 2 12 127
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 2 4 139 0 2 13 545
Policy Watch: The Marriage Penalty 0 0 0 232 0 1 2 1,074
Property tax delinquency and its spillover effects on nearby properties 0 0 0 4 0 0 2 55
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 1 5 8
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 0 0 64
Rethinking local government reliance on the property tax 0 0 0 73 1 2 7 294
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 0 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 1 1 4 37
Russian attitudes toward paying taxes – before, during, and after the transition 1 1 2 4 2 4 12 18
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 0 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 0 1 64 0 2 5 568
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 2 4 23 0 4 18 97
Social Capital and Tax Morale in Spain 0 0 1 124 0 0 1 431
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 1 3 49
Social programs as positive inducements for tax participation 0 0 0 26 0 2 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 2 58 0 0 4 156
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 2 2 9 63 4 4 20 146
Tax Amnesties and Tax Revenues 0 0 2 84 1 2 7 177
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 7 20 405
Tax Base Erosion in Developing Countries 0 0 4 31 0 0 9 1,120
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 40
Tax Compliance With Two-Sided Uncertainty 0 0 0 11 0 0 0 44
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 27 0 1 4 708
Tax Morale and Tax Compliance from the Firm's Perspective 1 1 5 55 1 2 8 210
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 1 1 1 14 1 3 9 90
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 1 1 5 1,390
Tax compliance as a coordination game 0 0 2 152 1 2 5 395
Tax evasion, labor market effects, and income distribution 0 0 1 20 1 1 3 61
Tax evasion, market adjustments, and income distribution 0 0 1 20 2 2 8 80
Tax evasion, technology, and inequality 0 3 18 52 4 15 79 223
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 5 63
Taxpayer information assistance services and tax compliance behavior 0 1 6 156 2 4 23 513
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 0 1 1 173
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 1 1 46
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 1 16
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 1 2 159
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 11 0 0 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 0 26
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 2 4 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 1 3 21
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 0 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 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 0 1 1 1 2 14 14
Trust, the Pandemic, and Public Policies 0 0 3 8 1 2 10 22
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 0 115 0 0 6 353
Using Behavioral Economics in Public Economics 0 0 0 38 0 2 2 93
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 4 55 1 4 11 151
Using Laboratory Experimentsin Public Economics 1 2 4 76 1 2 7 166
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 0 1 6 0 0 5 27
Using behavioural economics to understand tax compliance 2 2 7 10 2 2 13 35
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 0 0 3 11
Value-added taxation and consumption 1 3 7 128 1 5 25 445
WHAT MOTIVATES TAX COMPLIANCE? 5 9 57 212 7 22 141 544
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 1 1 7 0 1 3 39
What Drives State Tax Reforms? 0 0 0 14 0 0 0 69
What Is an "Optimal'"Tax System? 0 0 1 115 1 2 8 460
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 1 2 24 0 1 7 106
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 2 15 94
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 1 1 36 1 3 4 119
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 0 0 8 69
Why do Tax and Expenditure Limitations Pass in State Elections? 0 1 1 6 0 2 3 34
Why do people pay taxes? 3 5 32 1,942 4 15 79 5,247
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 20 0 3 7 136
Total Journal Articles 32 81 384 10,674 104 341 1,588 39,839
4 registered items for which data could not be found

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Decentralization and Local Government Borrowing in Indonesia 0 0 1 22 0 1 5 59
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 60 0 3 11 208
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 1 1 2 1 3 3 22
Introduction 0 0 0 5 0 0 3 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 3 5 9 33
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 0 1 4 136 4 12 32 537
1 registered items for which data could not be found
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