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 |
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 |