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 1 2 31 31 1 5 33 33
"Sizing" the problem of the Hard-to-Tax 3 6 15 40 3 8 25 74
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 115 2 3 13 132
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 2 18 75 1,563 27 186 689 8,545
Analyzing and Reforming Tunisia's Tax System 0 0 2 32 2 10 14 48
Analyzing and Reforming Tunisia's Tax System 0 0 10 10 0 1 8 8
Applying Behavioral Economics to the Public Sector 3 5 19 119 8 15 63 131
Assessing Enterprise Taxation and the Investment Climate in Pakistan 1 1 3 132 2 2 8 373
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 2 19 1 3 24 59
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 1 4 62
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 2 3 57 0 5 24 526
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 2 7 76 0 2 10 205
China's Tax-for-Fee Reform and Village Inequality 0 0 1 143 2 4 26 388
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 1 18 1 2 5 113
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 5 121 4 10 47 638
Corruption and Firm Tax Evasion 3 4 21 142 6 9 46 196
Corruption and Firm Tax Evasion 1 4 72 72 2 5 43 43
Corruption, Optimal Taxation and Growth 0 1 8 70 0 4 18 160
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 2 36 0 1 10 230
Culture Differences and Tax Morale in the United States and in Europe 1 3 28 464 7 25 106 1,584
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 1 3 61 61 2 3 53 53
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 2 3 7 98 6 9 34 337
Designing economic instruments for the environment in a decentralized fiscal system 0 0 3 90 2 3 16 276
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 5 25 4 9 23 59
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 3 5 114 2 9 23 384
Did Latvia's Flat Tax Reform Improve Growth? 0 3 9 51 1 6 23 134
Do Ethics Matter? Tax Compliance and Morality 3 12 50 285 9 40 168 925
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 6 35 35 1 8 16 16
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 167 3 7 21 401
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 3 7 32 164 8 16 93 455
Do eBay Sellers Comply with State Sales Taxes? 0 0 2 51 0 4 14 316
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 3 41 1 5 19 304
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 2 15 50 3 13 42 98
Empathy, Sympathy, and Tax Compliance 1 4 17 233 2 9 31 326
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 2 31 1 1 9 55
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 3 11 26 1 6 27 58
Estimating Tax Agency Efficiency 3 7 36 60 4 11 55 101
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 1 4 14 34 2 7 21 60
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 3 10 54 54 5 12 55 55
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 4 9 191 3 13 37 394
Explaining the Growth of Government Spending in South Africa 5 12 39 351 30 74 368 2,244
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 3 5 11 365 9 14 24 1,456
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 15 1 3 9 35
Fraude fiscal / Tax Fraud 1 2 7 32 3 4 18 43
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 1 2 145 145 5 9 41 41
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 2 52 1 2 6 134
How did foreclosures affect property values in Georgia School Districts? 0 0 0 32 0 1 2 51
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 79 0 0 2 229
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 1 1 1 62 1 1 5 200
Is Economics Useful for Public Policy? 2 5 35 35 8 16 35 35
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 4 28 107 610 23 82 278 1,824
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 57 0 0 4 166
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 4 31 0 0 7 138
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 5 53 2 6 17 137
On the External Validity of Laboratory Tax Compliance Experiments 1 5 10 97 1 9 23 66
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 1 1 192 1 2 5 562
Payroll Taxes and Contributions 0 0 1 78 0 1 9 343
Payroll taxes in Colombia 0 0 2 7 0 0 2 21
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 6 41 1,944
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 48 0 0 2 111
Property Tax Delinquency and its Spillover Effects on Nearby Properties 1 2 30 30 5 9 25 25
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 1 7 21 3 5 13 44
Rethinking Local Government Reliance on the Property Tax 0 2 7 95 0 3 19 264
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 3 4 25 183 9 17 74 573
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 1 1 5 15 1 2 12 29
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 11 174 2 3 17 540
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 1 4 103 0 2 9 366
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 1 5 50 1 3 13 156
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 2 4 7 171 2 8 21 502
Stamp duties in Indian states - a case for reform 0 0 1 96 0 1 3 435
State Government Revenue Recovery from the Great Recession 0 0 1 18 0 1 5 23
State and Federal Tax Policy toward Nonprofit Organizations 2 8 28 28 3 13 19 19
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 1 2 3 17 3 7 17 37
Tax Burden in Jamaica 3 4 16 393 3 12 48 1,756
Tax Morale and Tax Compliance from the Firm's Perspective 10 23 87 367 26 73 333 1,172
Tax Morale and Tax Evasion in Latin America 0 1 10 239 2 8 26 535
Tax Morale and Tax Evasion in Latin American Countries 1 1 4 138 3 6 12 304
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 2 5 17 364 5 9 30 1,089
Tax Policy Effects on Business Incentives in Pakistan 2 7 77 77 4 10 18 18
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 2 11 214 4 7 37 674
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 37 0 1 3 104
Testing Behavioral Public Economics Theories in the Laboratory 2 2 11 269 3 3 17 419
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 20 20 2 2 14 14
Testing for Ricardian Equivalence in Indonesia 1 1 19 19 2 3 26 26
The Internal Revenue Service and the American Middle Class 1 2 5 24 1 3 7 34
The Jamaican Individual Income Tax 0 2 4 153 0 2 19 1,939
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 1 33 1 2 8 120
The Relationship between State and Federal Tax Audits 0 0 1 112 0 1 4 1,062
The Role of Tax Exemptions and Credits 1 2 7 66 3 5 12 42
Understanding and Combatting Tax Evasion 2 2 5 73 2 3 12 73
Using Behavioral Economics in Public Economics 7 15 186 186 13 33 95 95
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 4 9 156 1 5 22 271
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 2 25 1 1 4 30
Value-added Taxation and Consumption 3 9 31 290 8 20 86 803
W(h)ither the Tax Gap? 0 2 118 118 5 6 36 36
What Drives State Tax Reforms? 0 2 41 41 1 4 19 19
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 3 7 17 232 7 19 48 427
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 1 2 170 170 3 6 24 24
Whither the Marriage Tax? 1 1 1 21 2 2 4 41
Who Benefits from Tax Evasion? 5 9 29 274 14 36 162 1,036
Total Working Papers 108 314 2,084 12,849 358 1,078 4,267 43,311


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 1 4 16 2 3 8 92
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 0 42 0 0 3 271
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 2 5 0 1 4 17
Amazing Grace: Tax Amnesties and Compliance 5 6 24 24 5 13 37 37
Applying Behavioral Economics to the Public Sector 0 3 8 28 3 7 25 79
Are Government Revenues From Financial Repression Worth the Costs? 0 0 1 8 0 2 6 28
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 4 0 0 0 31
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 2 18 1 1 6 49
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 1 1 4 17 1 2 7 52
Audit selection and income tax underreporting in the tax compliance game 0 0 4 265 0 1 9 786
Baseball Salaries and Income Taxes 0 0 3 17 2 2 10 78
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 104 0 0 2 281
Changing the Social Norm of Tax Compliance by Voting 0 0 0 0 2 4 12 765
China's Tax-for-Fee Reform and Village Inequality 0 0 0 4 1 2 6 33
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 12 0 2 3 38
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 30 1 1 7 97
Corruption and firm tax evasion 4 7 21 33 10 19 57 90
Corruption, Optimal Taxation, and Growth 0 0 3 22 0 2 9 73
Culture differences and tax morale in the United States and in Europe 8 25 58 236 12 49 148 683
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 0 0 1 2 2 2
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 2 53 3 4 12 193
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 6 100 0 2 20 267
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 0 0 0 1 1
Decentralization, privatization, and the solvency of local governments in reforming economies: the case of Budapest 0 0 1 9 0 0 1 55
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 20 3 10 16 100
Distance and intrastate college student migration 1 3 4 91 2 10 21 372
Do Ebay Sellers Comply With State Sales Taxes? 0 0 2 16 0 1 9 61
Do Ethics Matter? Tax Compliance and Morality 1 4 7 91 3 12 20 269
Do Individuals Comply on Income Not Reported by Their Employer? 0 1 2 12 1 3 7 51
Do State Fiscal Policies Affect State Economic Growth? 0 1 2 20 1 7 12 66
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 1 4 4 4 1 6 6 6
Do state motor fuel sales-below-cost laws lower prices? 0 0 1 67 0 0 3 248
Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions 2 2 4 222 5 8 20 705
Does an uncertain tax system encourage üaggressive tax planningý? 0 1 2 2 0 1 6 7
Does the Income Tax Affect Marital Decisions? 0 0 0 0 0 0 0 0
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 2 81 1 3 8 324
Economic and Noneconomic Factors in Tax Compliance 0 0 0 0 14 35 149 4,391
Empathy, sympathy, and tax compliance 0 1 4 40 1 4 20 114
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 3 4 1 1 11 21
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 2 5 34 1 4 20 74
Estimating Tax Agency Efficiency 0 1 7 9 0 2 15 27
Estimating the Determinants of Taxpayer Compliance With Experimental Data 1 5 19 19 2 12 34 34
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 1 1 2 5 1 2 4 17
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 2 4 18 18 3 8 47 47
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 1 1 7 157 2 8 34 556
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 1 1 3 9 175
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 4 1 4 14 31
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 4 4 13 278 9 13 40 1,069
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 1 0 1 3 3
Fiscal exchange, collective decision institutions, and tax compliance 5 5 13 253 7 8 28 606
For Love or Money? The Impact of Income Taxes on Marriage 1 1 1 156 1 1 5 1,023
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 12 1 2 7 69
Getting the word out: Enforcement information dissemination and compliance behavior 1 3 14 142 1 4 37 376
Globalization and tax policy 0 0 2 54 2 3 8 227
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 3 4 5 7 19 29
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 1 48 0 0 4 238
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 1 19 2 3 7 121
Income taxes and the timing of marital decisions 0 3 3 97 0 3 6 227
Institutional Uncertainty and Taxpayer Compliance 0 4 12 205 3 9 24 487
Intergovernmental Grants and Social Welfare 0 0 0 0 0 4 6 30
Introduction 0 0 0 10 0 0 1 65
Introduction to the Special Issue 0 0 1 8 0 1 3 18
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 1 17 0 0 2 49
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 7 1 6 9 48
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 3 12 174 6 12 70 794
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 3 16 0 1 5 43
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 4 18 1 4 17 45
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 3 7 105 0 7 20 443
Policy Watch: The Marriage Penalty 1 1 1 223 1 1 3 1,025
Property tax delinquency and its spillover effects on nearby properties 0 0 1 3 0 1 9 22
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 1 10 0 1 2 42
Rethinking local government reliance on the property tax 1 1 4 50 3 5 20 177
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 2 19 1 6 13 114
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 3 2 2 3 19
Sales Taxes and the Decision to Purchase Online 0 0 1 24 1 1 11 104
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 0 0 0 8 194
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 57 1 2 4 516
Shocks and Valuation in the Rental Housing Market 0 0 0 38 0 0 1 142
Social Capital and Tax Morale in Spain 0 1 1 99 1 3 7 337
Social Services and the Fiscal Burden in Russia 0 0 0 4 0 0 1 38
Social programs as positive inducements for tax participation 2 3 4 19 5 9 14 74
Spatiality and Persistence in U.S. Individual Income Tax Compliance 1 1 8 18 1 1 9 46
Statement from the Editor 0 0 0 0 0 0 2 2
THE CHOICE OF OPENING PRICES ON EBAY 0 0 2 43 0 0 2 105
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 2 9 18 18 4 12 27 27
Tax Amnesties and Tax Revenues 5 6 16 52 5 9 30 93
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 4 22 220
Tax Base Erosion in Developing Countries 0 0 5 10 0 1 7 1,062
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 0 2 29
Tax Compliance With Two-Sided Uncertainty 0 0 0 7 0 0 7 24
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 0 2 6 11 627
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 3 33 0 2 11 122
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 0 0 0 0 0
Tax Structure and Tax Compliance 2 5 21 470 2 10 47 1,180
Tax compliance as a coordination game 0 0 5 130 0 0 18 322
Tax evasion, labor market effects, and income distribution 0 1 5 7 1 2 13 25
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 23 0 0 0 98
Taxation, imperfect competition, and discontinuities 1 1 1 14 1 1 2 35
Taxpayer information assistance services and tax compliance behavior 2 2 8 64 5 10 25 191
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 35 0 1 3 82
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 0 5 5 8 8
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 0 1
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 1 130
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 8 0 0 0 53
The Item Veto and State Government Expenditures 0 0 0 0 0 2 3 111
The Optimal Structure of Intergovernmental Grants 0 0 0 4 0 1 2 14
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 4 0 1 3 30
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 0 1 1 1 1
The Welfare Cost of the Underground Economy 0 0 0 0 2 3 8 352
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 2 0 0 1 11
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 5 79 0 1 7 247
Using Behavioral Economics in Public Economics 0 2 18 18 1 7 33 33
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 2 25 1 2 6 69
Using Laboratory Experimentsin Public Economics 2 2 6 42 2 2 9 76
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 1 0 0 3 4
Value-added taxation and consumption 2 2 8 56 3 6 23 177
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 0 1 1 3 3
What Drives State Tax Reforms? 0 0 4 4 2 4 15 15
What Is an "Optimal'"Tax System? 2 6 25 25 9 26 61 61
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 1 1 0 0 2 5
Whither the Marriage Tax? 1 2 3 3 1 3 7 7
Who Benefits from Indexation? 0 0 0 0 0 1 3 3
Who Benefits from Tax Evasion? 1 2 4 26 3 4 12 69
Who Pays the Ticket Tax? 0 0 1 3 0 1 3 27
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 4 0 0 2 19
Why do people pay taxes? 14 43 181 1,391 30 99 364 3,974
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 4 9 3 8 40 55
Total Journal Articles 79 193 705 6,773 227 620 2,155 30,453


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 4 10 0 0 8 22
Designing Alternative Strategies to Reduce Tax Evasion 1 1 6 21 2 8 20 60
Expanding the theory of tax compliance from individual to group motivations 0 0 1 8 1 2 8 24
Globalization and state„local government finances 0 0 0 1 0 1 2 9
Introduction 0 0 1 1 0 0 2 9
The Relationship between State and Federal Tax Audits 0 0 2 20 1 2 5 86
Total Chapters 1 1 14 61 4 13 45 210


Statistics updated 2017-12-03