Access Statistics for James Alm

Author contact details at EconPapers.

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 0 45 2 8 12 159
"Sizing" the problem of the Hard-to-Tax 0 0 0 91 1 1 6 232
40 Years of Tax Evasion Games: A Meta-Analysis 1 2 2 70 2 5 18 150
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 128 1 2 5 186
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 2 2 7 58
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 1 1 15 1,845 5 12 76 11,770
Analyzing and Reforming Tunisia's Tax System 0 0 4 47 1 1 8 135
Analyzing and Reforming Tunisia's Tax System 0 1 5 24 1 3 10 77
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 0 3 9 176
Applying Behavioral Economics to the Public Sector 0 1 6 189 4 13 26 407
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 2 142 1 2 7 427
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 0 1 123
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 1 60 1 2 5 103
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 2 53 1 3 13 162
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 1 1 1 97
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 2 74 0 0 12 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 0 7 107 5 13 45 252
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 1 2 110 1 6 13 143
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 1 1 1 243
Can ethics change? Enforcement and its effects on taxpayer compliance 3 5 13 54 4 7 21 72
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 1 1 9 471
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 1 2 8 178
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 149 2 3 6 816
Corruption and Firm Tax Evasion 0 0 1 148 2 6 29 501
Corruption and Firm Tax Evasion 0 0 1 173 4 16 44 383
Corruption, Optimal Taxation and Growth 0 0 0 81 1 1 2 209
Corruption, Taxation, and Tax Evasion 0 0 5 228 3 4 34 551
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 1 1 43 1 3 8 292
Culture Differences and Tax Morale in the United States and in Europe 0 2 7 536 3 9 24 1,852
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 1 76 1 1 6 129
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 0 0 3 31
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 2 2 5 412
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 2 2 6 331
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 1 39 3 4 7 291
Devising Administrative Approaches for Improving Tax Compliance 0 0 7 55 1 1 16 77
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 0 0 3 441
Did Latvia's Flat Tax Reform Improve Growth? 0 0 2 82 0 0 3 226
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 2 5 19 19
Do Ethics Matter? Tax Compliance and Morality 2 4 14 399 6 18 67 1,441
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 1 1 5 145
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 190 2 5 11 549
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 1 2 3 531
Do We Have The Tools For Achieving Distributive Tax Justice? 0 1 8 37 0 3 22 45
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 1 2 11 391
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 1 1 4 28
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 1 16 402
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 2 96 0 1 9 380
Does the “bomb crater” effect really exist? Evidence from the laboratory 1 4 5 82 3 8 22 166
Empathy, Sympathy, and Tax Compliance 0 0 1 253 1 4 13 459
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 1 2 3 127
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 2 8 70 2 5 25 286
Estimating Tax Agency Efficiency 0 0 0 100 2 2 6 239
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 3 67 1 5 11 204
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 2 3 8 170 5 9 30 480
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 3 4 0 1 11 17
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 2 8 295 0 5 23 750
Experiments on the Fly 0 0 0 18 1 1 4 49
Experiments on the Fly 0 0 0 25 1 1 6 25
Explaining the Growth of Government Spending in South Africa 0 0 1 430 1 4 10 3,638
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 0 3 1,574
Financial Constraints and Firm Tax Evasion 0 2 3 73 3 7 22 163
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 0 1 5 102
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 1 3 10 140
Housing Market Regulations and Strategic Divorce Propensity in China 0 1 1 19 0 2 9 72
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 1 1 1 156
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 0 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 1 2 4 272
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 0 38 1 1 1 24
In the Land of OZ: Designating Opportunity Zones 0 0 2 11 0 1 5 64
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 1 2 3 131 2 4 11 262
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 0 4 23 23 4 11 36 36
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 231
Is Economics Useful for Public Policy? 0 0 0 1 0 0 2 8
Is Economics Useful for Public Policy? 0 1 1 82 1 3 7 284
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 1 1 2 103 5 7 20 375
Laboratory Experiments 1 2 8 59 2 5 19 172
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 0 0 7 26
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 1 1 7 715 4 11 40 2,299
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 0 1 4 247
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 3 76 1 2 8 240
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 1 1 2 177
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 2 37 1 9 21 71
New Technologies and the Evolution of Tax Compliance 0 0 0 51 0 1 3 110
On the External Validity of Laboratory Tax Compliance Experiments 0 1 3 144 1 3 10 222
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 2 5 602
Payroll Taxes and Contributions 0 0 0 83 0 0 2 378
Payroll taxes in Colombia 0 0 1 12 3 3 7 53
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 3 5 12 2,026
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 3 3 4 5
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 2 5 7 125
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 1 1 3 53 4 5 9 77
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 0 18 0 0 1 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 1 1 1 30 1 2 6 98
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 0 0 2 116
Rethinking Local Government Reliance on the Property Tax 1 1 3 134 5 5 14 423
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 2 229 3 9 23 869
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 2 3 8 146
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 4 195 0 1 6 617
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 1 9 444
Small Business Tax Compliance under Third-party Reporting 0 0 4 23 1 1 14 66
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 1 62 2 3 5 223
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 1 1 1 191 2 5 5 577
Stamp duties in Indian states - a case for reform 0 0 1 105 2 2 11 488
State Government Revenue Recovery from the Great Recession 0 0 0 23 2 3 4 66
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 2 6 16 132
Tax Amnesties, Recidivism, and the Need for Reform 0 0 2 30 1 2 10 74
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 1 1 6 108
Tax Burden in Jamaica 0 0 1 427 0 1 4 1,914
Tax Compliance, Social Norms, and Influencers 0 2 41 41 2 9 92 92
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 3 10 41 2 7 33 70
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 1 1 2 35
Tax Evasion, Technology, and Inequality 0 1 3 107 5 7 38 254
Tax Morale and Tax Compliance from the Firm's Perspective 3 4 15 499 14 21 78 1,802
Tax Morale and Tax Evasion in Latin America 0 0 1 279 4 7 17 729
Tax Morale and Tax Evasion in Latin American Countries 0 0 3 172 5 9 30 447
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 0 0 6 1,249
Tax Policy Effects on Business Incentives in Pakistan 0 1 2 174 0 6 13 417
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 1 1 3 76 3 4 12 172
Tax and Corruption: A Global Perspective 0 0 1 85 1 1 2 144
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 2 259 0 2 10 914
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 1 296 1 1 6 518
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 2 3 4 93
Testing for Ricardian Equivalence in Indonesia 0 2 3 108 0 2 5 370
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 2 2 4 144
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 1 74
The Jamaican Individual Income Tax 0 0 1 169 1 1 2 1,996
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 1 1 2 140
The Relationship between State and Federal Tax Audits 0 0 0 114 0 0 1 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 1 1 4 109
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 3 20 69 5 11 44 110
Trust, the Pandemic, and Public Policies 0 0 0 78 1 2 3 61
Understanding and Combatting Tax Evasion 0 0 0 101 1 1 2 159
Using Behavioral Economics in Public Economics 0 0 5 286 1 1 13 363
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 2 3 191 2 5 22 443
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 2 2 7 94
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 3 24 1 1 7 39
Using behavioural economics to understand tax compliance 0 5 22 83 0 8 38 125
Value-added Taxation and Consumption 1 4 18 399 3 9 49 1,261
W(h)ither the Tax Gap? 0 1 1 144 1 2 5 151
What Drivers Road Infrastructure Spending? 0 0 0 20 0 0 3 35
What Drives State Tax Reforms? 0 0 1 57 1 1 3 95
What Motivates Tax Compliance 2 3 13 250 10 16 47 626
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 64 2 2 8 190
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 1 6 12 598
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 4 195 2 7 16 143
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 2 1 2 6 9
Whither the Marriage Tax? 0 0 3 33 3 5 14 129
Who Benefits from Tax Evasion? 0 0 1 320 1 1 9 1,733
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 2 3 7 52
Total Working Papers 28 85 429 18,741 248 540 1,959 67,733
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 0 8 149
40 years of tax evasion games: a meta-analysis 1 2 13 72 7 17 73 286
A Call for Replication Studies 0 0 0 18 0 0 4 72
A Call for Replication Studies 0 0 0 2 1 1 1 14
A Call for Replication Studies 0 0 0 7 1 2 3 65
A Call for Replication Studies 0 0 0 7 0 0 1 53
A Call for Replication Studies 0 0 0 10 0 0 1 57
A Call for Replication Studies 0 0 0 1 1 1 4 26
A Call for Replication Studies 0 0 0 1 0 0 2 26
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 1 2 3 25
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 1 1 7 382
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 2 2 5 35
Amazing Grace: Tax Amnesties and Compliance 0 0 3 106 0 0 16 245
Appeals to Social Norms and Taxpayer Compliance 0 0 2 6 0 3 8 42
Applying Behavioral Economics to the Public Sector 0 0 1 72 2 8 13 263
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 1 1 1 40
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 1 4 44
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 46 0 1 7 137
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 1 2 6 120
Audit selection and income tax underreporting in the tax compliance game 0 0 1 308 1 1 3 886
Audits, audit effectiveness, and post-audit tax compliance 1 2 8 37 11 20 51 193
Baseball Salaries and Income Taxes 0 0 0 19 2 4 10 134
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 1 2 3 3 9 11 14 14
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 0 2 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 1 3 4 87
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 1 1 2 6
Changing the Social Norm of Tax Compliance by Voting 0 1 2 33 2 6 14 92
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 1 3 4 64
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 0 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 2 7 69 1 5 33 302
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 3 10 1 1 12 42
Corruption and firm tax evasion 0 1 5 149 0 6 25 595
Corruption, Optimal Taxation, and Growth 0 0 1 29 1 2 3 115
Culture differences and tax morale in the United States and in Europe 3 6 6 392 7 12 23 1,213
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 4 44 0 4 17 162
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 2 4 9 247
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 0 0 2 334
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 0 2 67
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 2 2 5 7
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 2 2 6 35
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 3 138 3 4 16 566
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 2 4 7 148
Do Ethics Matter? Tax Compliance and Morality 1 4 13 152 4 10 48 569
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 0 1 3 92
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 1 3 5 129
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 1 3 5 74
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 2 3 10 13
Do state motor fuel sales-below-cost laws lower prices? 0 0 1 73 0 1 3 274
Do we have the tools for achieving distributive tax justice? 1 1 1 1 1 2 7 7
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 1 2 2 21
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 6 2 2 3 37
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 1 4 10 1 2 9 38
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 2 3 25
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 0 3 391
Economic and Noneconomic Factors in Tax Compliance 2 2 13 103 5 7 34 276
Empathy, sympathy, and tax compliance 1 2 4 79 1 5 13 293
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 1 1 5 94
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 1 1 5 162
Estimating Tax Agency Efficiency 0 0 0 21 2 2 4 77
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 4 10 218 5 12 32 537
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 1 3 57
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 4 57 1 3 9 228
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 196 1 7 12 722
Experiments on the fly 1 1 1 1 1 1 3 34
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 1 4 244
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 1 1 4 113
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 1 2 437 1 4 15 1,454
Financial constraints and firm tax evasion 2 3 12 74 9 16 47 393
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 1 1 3 76
Fiscal exchange, collective decision institutions, and tax compliance 0 1 12 382 2 5 30 1,035
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 2 3 4 1,048
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 1 1 3 20 1 2 7 110
Getting the word out: Enforcement information dissemination and compliance behavior 0 1 3 203 2 6 15 588
Globalization and tax policy 0 0 0 62 1 1 2 262
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 1 3 7 95
Housing market regulations and strategic divorce propensity in China 0 0 2 17 3 4 15 60
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 1 1 3 260
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 1 2 5 154
In the land of OZ: designating opportunity zones 0 0 1 10 1 4 8 41
Income taxes and the timing of marital decisions 0 0 0 105 0 2 4 267
Inequitable wages and tax evasion 0 0 0 5 0 0 2 32
Information Reporting and Tax Compliance 0 1 3 14 0 1 4 61
Institutional Uncertainty and Taxpayer Compliance 0 1 9 344 1 3 21 839
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 1 1 2 3
Introduction 0 0 0 0 0 0 0 3
Introduction 0 0 0 10 1 1 2 75
Introduction to the Special Issue 0 0 0 8 1 1 2 29
Introduction to the Special Issue: Tax Evasion 0 0 0 6 1 1 3 31
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 1 1 2 61
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 0 1 12 1 4 7 58
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 19 0 0 2 123
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 2 4 2 3 7 24
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 1 4 224 4 4 19 1,024
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 2 4 9 94
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 2 15 1 4 17 62
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 1 38 1 4 12 132
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 2 139 3 5 10 551
Policy Watch: The Marriage Penalty 0 0 0 232 1 7 8 1,081
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 0 1 3 57
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 1 1 1 1 2 3 8 11
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 1 1 1 65
Rethinking local government reliance on the property tax 0 2 2 75 1 3 6 297
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 1 3 3 39
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 1 2 6 40
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 2 5 1 2 12 22
Sales Taxes and the Decision to Purchase Online 0 0 0 34 1 2 4 156
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 1 1 1 2 3 8
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 64 1 1 4 569
Shocks and Valuation in the Rental Housing Market 0 0 0 42 1 2 2 167
Small business tax compliance under third-party reporting 2 2 5 25 4 7 20 106
Social Capital and Tax Morale in Spain 0 0 0 124 1 2 4 435
Social Services and the Fiscal Burden in Russia 0 0 0 5 1 1 3 50
Social programs as positive inducements for tax participation 0 0 0 26 0 0 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 58 1 2 4 158
Statement from the Editor 0 0 0 0 0 0 0 11
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 1 2 2 117
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 11 67 3 4 27 157
Tax Amnesties and Tax Revenues 1 1 2 86 1 1 6 180
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 3 22 414
Tax Base Erosion in Developing Countries 1 2 5 33 1 3 9 1,124
Tax Compliance With Two-Sided Uncertainty 0 0 2 13 1 2 5 49
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 1 2 2 42
Tax Compliance with Endogenous Audit Selection Rules 0 0 2 28 1 1 5 710
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 5 56 1 3 10 214
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 1 14 1 1 4 91
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 1 1 1 11
Tax Structure and Tax Compliance 0 0 2 536 1 4 9 1,397
Tax compliance as a coordination game 0 0 0 152 1 2 5 398
Tax evasion, labor market effects, and income distribution 0 0 1 20 0 1 4 63
Tax evasion, market adjustments, and income distribution 0 0 0 20 0 0 3 80
Tax evasion, technology, and inequality 0 5 19 60 6 20 73 258
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 1 2 3 109
Taxation, imperfect competition, and discontinuities 0 0 1 17 1 1 6 64
Taxpayer information assistance services and tax compliance behavior 0 0 3 156 1 3 14 517
Testing Behavioral Public Economics Theories in the Laboratory 0 1 1 69 1 4 5 177
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 1 1 4 49
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 1 3 4 19
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 1 2 160
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 0 1 4 73
The Item Veto and State Government Expenditures 0 0 0 0 1 1 2 121
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 0 3 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 1 2 3 23
The Welfare Cost of the Underground Economy 0 0 0 0 1 1 1 381
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 1 3 4 49
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 0 0 2 27
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 1 1 2 3 16 21
Trust, the Pandemic, and Public Policies 0 0 2 8 2 2 9 25
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 1 116 2 2 9 360
Using Behavioral Economics in Public Economics 0 0 1 39 0 0 3 94
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 1 55 1 1 7 152
Using Laboratory Experimentsin Public Economics 0 1 4 77 3 8 14 175
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 0 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 1 1 2 7 3 4 8 31
Using behavioural economics to understand tax compliance 0 2 10 13 2 7 17 43
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 2 5 7 16
Value-added taxation and consumption 0 0 9 130 2 3 29 453
WHAT MOTIVATES TAX COMPLIANCE? 14 19 56 238 27 44 136 616
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 1 1 6 42
What Drives State Tax Reforms? 0 0 0 14 1 3 3 72
What Is an "Optimal'"Tax System? 1 1 2 117 1 1 7 462
What drives road infrastructure spending? 0 0 0 5 0 0 2 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 2 24 2 3 7 109
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 1 1 1 13
Whither the Marriage Tax? 0 0 0 12 3 7 14 102
Who Benefits from Indexation? 0 0 0 1 1 1 1 13
Who Benefits from Tax Evasion? 0 0 1 36 2 3 7 123
Who Pays the Ticket Tax? 0 0 0 4 1 1 1 43
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 1 2 6 73
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 0 1 3 35
Why do people pay taxes? 3 7 36 1,955 6 15 86 5,281
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 1 2 8 139
Total Journal Articles 40 89 390 10,836 263 535 1,694 40,632
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 1 1 2 23 2 3 8 63
Designing Alternative Strategies to Reduce Tax Evasion 1 1 3 61 2 5 11 214
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 1 3 3 80
Globalization and state„local government finances 0 0 1 2 0 0 3 22
Introduction 0 0 0 5 0 0 0 32
State and federal tax policy toward nonprofit organizations 1 1 1 5 2 4 16 40
The Relationship between State and Federal Tax Audits 0 0 0 22 1 2 2 108
Total Chapters 3 3 7 139 8 17 43 559
1 registered items for which data could not be found
logo

LogEc Home

Top Working Papers
Top Journal Articles
Top Books
Top Chapters
Top Software Items

Top Authors

Top Working Paper series and Journals

About LogEc

Authors with papers registered in the RePEc Author Service.

Register yourself as an author or register more papers in the RePEc Author Service.

Authors with no registered papers

RePEc
LogEc provides access and usage statistics for services based on the RePEc data set.

Örebro UniversityLogEc is hosted by the Örebro University School of Business.

Questions or comments? Please see our explanation of how the statistics are collected or e-mail

Statistics updated 2025-10-06