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 0 45 8 11 21 168
"Sizing" the problem of the Hard-to-Tax 0 1 1 92 0 3 7 234
40 Years of Tax Evasion Games: A Meta-Analysis 1 4 5 73 4 9 21 157
A Convenient Truth: Property Taxes and Revenue Stability 0 0 2 128 1 2 6 187
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 1 1 1 35 5 7 11 63
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 1 2 11 1,846 6 14 59 11,779
Analyzing and Reforming Tunisia's Tax System 0 0 3 24 0 2 8 78
Analyzing and Reforming Tunisia's Tax System 0 0 3 47 2 4 10 138
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 3 4 12 180
Applying Behavioral Economics to the Public Sector 1 1 6 190 10 14 35 417
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 2 142 2 3 9 429
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 3 7 105
Audits, Audit Effectiveness, and Post-audit Tax Compliance 2 2 3 55 2 4 13 165
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 1 1 97
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 2 74 1 1 8 633
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 1 3 8 110 6 15 46 262
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 2 110 2 4 14 146
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 2 2 244
Can ethics change? Enforcement and its effects on taxpayer compliance 1 5 12 56 6 11 24 79
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 7 12 19 482
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 1 7 178
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 149 1 3 7 817
Corruption and Firm Tax Evasion 0 0 1 173 3 12 43 391
Corruption and Firm Tax Evasion 0 0 0 148 7 12 31 511
Corruption, Optimal Taxation and Growth 1 1 1 82 1 2 3 210
Corruption, Taxation, and Tax Evasion 0 0 5 228 0 6 30 554
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 43 1 2 8 293
Culture Differences and Tax Morale in the United States and in Europe 1 1 6 537 5 14 32 1,863
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 1 76 2 4 9 132
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 4 4 6 35
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 6 9 11 419
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 0 2 6 331
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 1 39 1 5 8 293
Devising Administrative Approaches for Improving Tax Compliance 0 0 4 55 2 5 11 81
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 123 2 2 4 443
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 1 1 2 227
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 1 5 5 3 8 25 25
Do Ethics Matter? Tax Compliance and Morality 3 5 15 402 14 26 73 1,461
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 1 3 6 147
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 190 1 4 11 551
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 1 1 181 0 4 5 534
Do We Have The Tools For Achieving Distributive Tax Justice? 0 0 6 37 0 1 16 46
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 0 1 5 391
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 1 3 6 30
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 0 1 11 402
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 1 2 97 2 4 11 384
Does the “bomb crater” effect really exist? Evidence from the laboratory 3 5 8 86 10 14 29 177
Empathy, Sympathy, and Tax Compliance 0 0 1 253 0 1 11 459
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 1 1 43 1 5 7 131
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 1 8 70 7 9 29 293
Estimating Tax Agency Efficiency 0 0 0 100 1 4 8 241
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 2 67 0 1 10 204
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 4 0 1 11 18
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 5 10 173 2 9 30 484
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 2 6 297 4 8 25 758
Experiments on the Fly 0 0 0 18 0 1 4 49
Experiments on the Fly 0 0 0 25 0 1 5 25
Explaining the Growth of Government Spending in South Africa 0 0 0 430 4 6 9 3,643
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 0 1 1,574
Financial Constraints and Firm Tax Evasion 1 1 4 74 4 7 23 167
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 0 22 0 0 3 102
Fraude fiscal / Tax Fraud 1 1 1 67 1 1 1 109
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 4 6 14 145
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 1 19 2 2 10 74
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 3 3 158
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 1 2 2 78
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 2 3 5 274
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 0 38 2 4 4 27
In the Land of OZ: Designating Opportunity Zones 0 0 2 11 1 1 6 65
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 1 2 131 0 4 11 264
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 2 3 26 26 12 25 57 57
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 1 2 3 233
Is Economics Useful for Public Policy? 0 0 1 82 1 3 8 286
Is Economics Useful for Public Policy? 0 0 0 1 0 0 2 8
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 2 103 1 7 21 377
Laboratory Experiments 0 1 5 59 3 6 16 176
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 4 5 10 31
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 2 7 716 6 14 44 2,309
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 3 5 9 252
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 1 2 2 178
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 2 76 2 4 9 243
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 1 37 6 8 26 78
New Technologies and the Evolution of Tax Compliance 0 2 2 53 0 2 5 112
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 144 2 5 11 226
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 3 7 604
Payroll Taxes and Contributions 0 0 0 83 2 2 4 380
Payroll taxes in Colombia 0 0 0 12 0 4 7 54
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 4 13 2,027
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 1 4 5 6
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 2 4 9 127
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 1 3 53 4 9 14 82
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 0 18 4 5 6 33
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 1 1 30 1 3 7 100
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 4 4 6 120
Rethinking Local Government Reliance on the Property Tax 0 1 1 134 3 11 16 429
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 1 3 5 232 7 13 27 879
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 3 6 10 150
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 4 195 1 2 7 619
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 1 2 9 446
Small Business Tax Compliance under Third-party Reporting 0 0 3 23 4 6 18 71
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 1 62 1 4 7 225
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 1 1 191 1 4 7 579
Stamp duties in Indian states - a case for reform 0 0 1 105 4 6 14 492
State Government Revenue Recovery from the Great Recession 0 0 0 23 2 5 6 69
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 0 2 13 132
Tax Amnesties, Recidivism, and the Need for Reform 0 1 1 31 2 5 12 78
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 1 2 4 109
Tax Burden in Jamaica 0 0 1 427 1 3 5 1,917
Tax Compliance, Social Norms, and Influencers 2 4 45 45 7 13 103 103
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 1 1 9 42 4 8 33 76
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 3 5 5 39
Tax Evasion, Technology, and Inequality 0 0 3 107 5 10 39 259
Tax Morale and Tax Compliance from the Firm's Perspective 1 6 16 502 13 39 91 1,827
Tax Morale and Tax Evasion in Latin America 2 2 3 281 5 11 21 736
Tax Morale and Tax Evasion in Latin American Countries 0 1 3 173 3 11 33 453
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 0 2 174 2 2 14 419
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 3 76 1 5 12 174
Tax and Corruption: A Global Perspective 0 0 1 85 1 2 3 145
Taxpayer Information Assistance Services and Tax Compliance Behavior 1 1 3 260 4 4 14 918
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 2 7 519
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 1 1 28 4 13 15 104
Testing for Ricardian Equivalence in Indonesia 2 2 4 110 3 10 14 380
The Housing Crisis, Foreclosures, and Local Tax Revenues 1 1 1 46 3 5 5 147
The Internal Revenue Service and the American Middle Class 0 0 0 30 2 3 4 77
The Jamaican Individual Income Tax 0 0 1 169 2 4 5 1,999
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 1 2 140
The Relationship between State and Federal Tax Audits 0 0 0 114 0 1 2 1,084
The Role of Tax Exemptions and Credits 0 0 0 86 0 1 4 109
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 5 20 73 6 17 49 122
Trust, the Pandemic, and Public Policies 0 0 0 78 1 2 4 62
Understanding and Combatting Tax Evasion 0 0 0 101 0 1 2 159
Using Behavioral Economics in Public Economics 0 1 6 287 1 6 15 368
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 1 2 4 192 8 11 28 452
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 35 1 4 7 96
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 2 24 0 4 9 42
Using behavioural economics to understand tax compliance 0 2 21 85 7 14 44 139
Value-added Taxation and Consumption 0 3 17 401 4 14 50 1,272
W(h)ither the Tax Gap? 0 0 1 144 0 1 4 151
What Drivers Road Infrastructure Spending? 0 0 0 20 0 1 3 36
What Drives State Tax Reforms? 0 0 1 57 1 3 4 97
What Motivates Tax Compliance 1 3 12 251 17 37 67 653
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 1 64 0 4 7 192
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 0 3 11 600
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 2 5 6 10 14
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 3 196 2 7 18 148
Whither the Marriage Tax? 0 0 3 33 1 6 16 132
Who Benefits from Tax Evasion? 0 0 1 320 1 3 9 1,735
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 2 6 11 56
Total Working Papers 36 100 423 18,813 382 859 2,238 68,344
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 0 26 0 0 7 149
40 years of tax evasion games: a meta-analysis 0 2 9 73 10 25 58 304
A Call for Replication Studies 0 0 0 18 2 2 6 74
A Call for Replication Studies 0 0 0 7 0 1 2 54
A Call for Replication Studies 0 0 0 2 1 2 2 15
A Call for Replication Studies 0 0 0 1 4 4 6 30
A Call for Replication Studies 0 0 0 7 0 1 3 65
A Call for Replication Studies 0 0 0 1 0 1 4 26
A Call for Replication Studies 0 0 0 10 0 0 1 57
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 2 3 5 27
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 1 53 0 2 7 383
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 2 5 35
Amazing Grace: Tax Amnesties and Compliance 0 0 1 106 5 6 18 251
Appeals to Social Norms and Taxpayer Compliance 0 0 2 6 0 0 7 42
Applying Behavioral Economics to the Public Sector 0 0 1 72 1 6 17 267
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 3 4 4 43
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 1 4 44
Audit Certainty, Audit Productivity, and Taxpayer Compliance 1 1 1 47 3 5 11 142
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 2 4 7 123
Audit selection and income tax underreporting in the tax compliance game 1 1 2 309 1 3 5 888
Audits, audit effectiveness, and post-audit tax compliance 2 3 10 39 9 36 71 218
Baseball Salaries and Income Taxes 0 0 0 19 1 3 10 135
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 1 3 3 5 15 20 20
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 111 1 1 2 318
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 1 2 4 88
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 1 2 3 7
Changing the Social Norm of Tax Compliance by Voting 0 0 1 33 3 5 16 95
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 4 6 8 69
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 1 1 1 52
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 1 1 5 70 3 4 31 305
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 1 10 3 7 15 48
Corruption and firm tax evasion 1 1 3 150 6 7 22 602
Corruption, Optimal Taxation, and Growth 0 0 1 29 2 4 6 118
Culture differences and tax morale in the United States and in Europe 2 5 8 394 10 22 35 1,228
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 4 44 4 5 22 167
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 1 3 8 248
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 1 4 6 338
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 1 2 68
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 2 5 7
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 4 6 9 39
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 1 2 2 117
Distance and intrastate college student migration 0 0 3 138 1 5 15 568
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 1 6 11 152
Do Ethics Matter? Tax Compliance and Morality 2 6 15 157 15 32 65 597
Do Individuals Comply on Income Not Reported by Their Employer? 1 1 1 17 3 5 8 97
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 0 2 5 130
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 3 4 8 77
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 1 3 9 14
Do state motor fuel sales-below-cost laws lower prices? 0 1 2 74 0 1 4 275
Do we have the tools for achieving distributive tax justice? 0 1 1 1 2 3 9 9
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 1 2 21
Does an uncertain tax system encourage üaggressive tax planningý? 0 1 1 7 1 4 5 39
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 4 10 2 4 12 41
Does the Income Tax Affect Marital Decisions? 0 0 0 9 1 2 4 27
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 0 2 391
Economic and Noneconomic Factors in Tax Compliance 3 5 14 106 6 12 33 283
Empathy, sympathy, and tax compliance 0 1 3 79 1 4 15 296
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 0 1 5 94
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 3 5 8 166
Estimating Tax Agency Efficiency 0 0 0 21 1 3 4 78
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 2 11 220 7 18 42 550
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 2 4 58
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 3 57 4 7 13 234
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 3 197 5 8 19 729
Experiments on the fly 0 1 1 1 2 3 5 36
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 3 4 6 248
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 0 24 5 10 10 122
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 1 437 0 1 11 1,454
Financial constraints and firm tax evasion 0 2 8 74 0 17 42 401
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 0 3 4 78
Fiscal exchange, collective decision institutions, and tax compliance 0 2 13 384 0 6 30 1,039
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 2 3 1,048
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 1 2 20 2 4 8 113
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 3 203 9 14 26 600
Globalization and tax policy 0 0 0 62 2 3 3 264
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 3 5 11 99
Housing market regulations and strategic divorce propensity in China 1 1 3 18 3 9 19 66
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 1 2 4 261
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 1 4 7 157
In the land of OZ: designating opportunity zones 0 0 1 10 0 2 9 42
Income taxes and the timing of marital decisions 3 3 3 108 10 13 16 280
Inequitable wages and tax evasion 0 0 0 5 1 1 3 33
Information Reporting and Tax Compliance 0 0 3 14 0 1 5 62
Institutional Uncertainty and Taxpayer Compliance 0 0 8 344 3 6 22 844
Intergovernmental Grants and Social Welfare 0 0 0 0 0 1 1 60
Introduction 0 0 0 10 0 2 3 76
Introduction 0 0 0 0 0 1 2 3
Introduction 0 0 0 0 1 1 1 4
Introduction to the Special Issue 0 0 0 8 0 1 2 29
Introduction to the Special Issue: Tax Evasion 0 0 0 6 2 4 6 34
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 1 2 2 62
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 3 6 12 63
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 2 19 1 2 4 125
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 1 2 5 1 7 10 29
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 2 3 6 226 11 21 30 1,041
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 1 27 1 4 10 96
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 2 15 3 4 16 65
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 0 38 2 4 10 135
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 2 139 5 11 16 559
Policy Watch: The Marriage Penalty 0 0 0 232 2 4 11 1,084
Property tax delinquency and its spillover effects on nearby properties 0 0 1 5 2 3 6 60
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 3 4 4 4 4 6 9 15
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 1 1 65
Rethinking local government reliance on the property tax 0 0 2 75 4 8 12 304
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 1 7 5 8 10 46
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 2 4 8 43
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 2 5 8 10 21 31
Sales Taxes and the Decision to Purchase Online 0 0 0 34 4 6 8 161
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 1 1 1 2 4 9
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 1 5 7 573
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 2 3 168
Small business tax compliance under third-party reporting 1 3 5 26 5 9 22 111
Social Capital and Tax Morale in Spain 0 0 0 124 2 3 6 437
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 1 2 50
Social programs as positive inducements for tax participation 0 0 0 26 2 3 7 124
Spatiality and Persistence in U.S. Individual Income Tax Compliance 1 1 1 59 1 3 4 160
Statement from the Editor 0 0 0 0 0 2 2 13
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 1 2 117
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 9 67 4 8 28 162
Tax Amnesties and Tax Revenues 0 1 2 86 1 2 6 181
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 0 1 20 415
Tax Base Erosion in Developing Countries 0 1 3 33 1 3 7 1,126
Tax Compliance With Two-Sided Uncertainty 0 0 2 13 1 2 6 50
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 2 3 43
Tax Compliance with Endogenous Audit Selection Rules 0 0 1 28 2 4 6 713
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 2 3 3 3 9 16 16 16
Tax Morale and Tax Compliance from the Firm's Perspective 0 1 4 57 1 6 13 219
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 1 14 5 9 12 99
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 1 1 11
Tax Structure and Tax Compliance 0 0 2 536 1 2 9 1,398
Tax compliance as a coordination game 1 2 2 154 3 5 9 402
Tax evasion, labor market effects, and income distribution 0 0 0 20 1 2 5 65
Tax evasion, market adjustments, and income distribution 0 0 0 20 3 4 6 84
Tax evasion, technology, and inequality 2 4 16 64 8 19 70 271
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 1 3 109
Taxation, imperfect competition, and discontinuities 0 0 0 17 2 3 7 66
Taxpayer information assistance services and tax compliance behavior 0 0 1 156 4 6 15 522
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 69 0 1 5 177
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 1 5 8 53
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 2 5 20
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 1 1 3 161
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 1 12 1 2 6 75
The Item Veto and State Government Expenditures 0 0 0 0 0 1 2 121
The Need for Replications 0 0 0 0 1 2 2 4
The Optimal Structure of Intergovernmental Grants 0 0 0 6 1 2 2 28
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 1 1 3 55
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 2 5 7 27
The Welfare Cost of the Underground Economy 0 0 0 0 2 5 5 385
The housing crisis, foreclosures, and local tax revenues 1 1 1 7 3 5 8 53
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 1 1 2 28
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 1 3 3 4 3 8 18 27
Trust, the Pandemic, and Public Policies 0 0 0 8 1 3 7 26
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 1 116 1 5 11 363
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 4 7 13 158
Using Laboratory Experimentsin Public Economics 0 0 3 77 0 5 15 177
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 0 1 2 7 0 3 7 31
Using behavioural economics to understand tax compliance 1 1 8 14 7 11 21 52
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 2 5 10 19
Value-added taxation and consumption 1 1 8 131 3 6 23 457
WHAT MOTIVATES TAX COMPLIANCE? 5 25 54 249 13 52 131 641
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 1 3 7 44
What Drives State Tax Reforms? 0 0 0 14 1 4 6 75
What Is an "Optimal'"Tax System? 0 1 2 117 0 3 8 464
What drives road infrastructure spending? 0 0 0 5 0 0 0 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 1 24 0 4 7 111
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 1 1 13
Whither the Marriage Tax? 0 0 0 12 4 9 18 108
Who Benefits from Indexation? 0 0 0 1 0 3 3 15
Who Benefits from Tax Evasion? 0 0 1 36 2 5 10 126
Who Pays the Ticket Tax? 0 0 0 4 1 2 2 44
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 1 2 7 74
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 2 2 5 37
Why do people pay taxes? 4 10 30 1,962 14 25 84 5,300
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 1 21 3 5 11 143
Total Journal Articles 45 112 366 10,908 395 906 2,022 41,275
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 1 1 23 1 3 6 64
Designing Alternative Strategies to Reduce Tax Evasion 1 3 4 63 3 7 15 219
Expanding the theory of tax compliance from individual to group motivations 1 1 1 22 2 3 5 82
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 0 1 1 5 3 5 17 43
The Relationship between State and Federal Tax Audits 0 0 0 22 0 2 3 109
Total Chapters 2 6 8 142 9 20 49 571
1 registered items for which data could not be found
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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.

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Statistics updated 2025-12-06