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 3 48 3 19 51 202
"Sizing" the problem of the Hard-to-Tax 0 0 2 93 0 4 15 246
40 Years of Tax Evasion Games: A Meta-Analysis 1 3 12 80 4 17 82 227
A Convenient Truth: Property Taxes and Revenue Stability 0 0 0 128 0 3 11 195
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 1 35 0 0 10 66
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 1 1 4 1,848 10 22 85 11,843
Analyzing and Reforming Tunisia's Tax System 0 0 2 25 1 6 19 93
Analyzing and Reforming Tunisia's Tax System 0 0 0 47 2 7 33 167
Appeals to Social Norms and Taxpayer Compliance 0 0 2 63 2 5 21 194
Applying Behavioral Economics to the Public Sector 0 0 4 192 6 17 72 466
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 142 1 3 15 440
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 4 13 136
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 60 0 4 13 114
Audits, Audit Effectiveness, and Post-audit Tax Compliance 0 0 4 57 0 5 21 180
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 1 7 103
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 2 4 78 0 5 20 652
Behavioral Factors in Tax Preparer and Tax Compliance Choices 9 15 15 15 4 7 7 7
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 2 8 115 2 9 60 299
CASH REDUX, CREDIT CARD SURCHARGES, AND THE TAX GAP 16 32 32 32 11 29 29 29
CONDUCTING FISCAL INCIDENCE ANALYSIS FOR SUSTAINABILITY: THE CASE OF GOVERNMENT URBAN INFRASTRUCTURE SPENDING 2 14 14 14 1 17 17 17
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 110 0 6 31 168
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 1 3 9 251
Can ethics change? Enforcement and its effects on taxpayer compliance 2 2 10 59 2 10 30 95
China's Tax-for-Fee Reform and Village Inequality 0 0 0 151 2 6 33 503
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 0 2 8 184
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 150 5 11 28 841
Corruption and Firm Tax Evasion 0 0 0 148 3 8 43 538
Corruption and Firm Tax Evasion 0 0 0 173 7 15 58 425
Corruption, Optimal Taxation and Growth 0 0 1 82 0 0 7 215
Corruption, Taxation, and Tax Evasion 0 1 2 230 3 6 27 574
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 1 43 0 2 14 303
Culture Differences and Tax Morale in the United States and in Europe 1 2 10 544 2 8 54 1,897
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 76 0 2 17 145
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 2 3 18 49
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 0 2 15 425
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 97 1 2 22 351
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 2 41 1 9 31 318
Devising Administrative Approaches for Improving Tax Compliance 0 0 1 56 0 3 14 90
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 1 1 124 2 8 21 462
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 0 2 9 235
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 2 6 2 15 46 60
Do Academic Honesty Statements Work? 0 0 14 14 0 4 13 13
Do Ethics Matter? Tax Compliance and Morality 2 2 22 417 3 18 118 1,541
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 8 19 163
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 191 0 1 19 563
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 1 8 16 545
Do We Have The Tools For Achieving Distributive Tax Justice? 1 1 2 38 2 13 27 69
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 0 8 19 408
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 1 6 11 38
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 3 7 13 414
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 1 2 98 0 5 27 406
Does the “bomb crater” effect really exist? Evidence from the laboratory 1 2 13 91 2 8 50 208
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 1 3 54 54 8 34 82 82
Empathy, Sympathy, and Tax Compliance 0 0 0 253 1 3 16 471
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 1 7 21 146
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 2 70 0 7 38 319
Estimating Tax Agency Efficiency 0 0 0 100 0 4 20 257
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 68 1 5 19 218
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 1 2 5 2 8 25 41
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 12 179 4 6 34 505
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 2 7 300 4 18 54 799
Experiments on the Fly 0 0 0 25 0 4 9 33
Experiments on the Fly 0 0 0 18 0 5 14 62
Explaining the Growth of Government Spending in South Africa 0 0 1 431 0 5 27 3,661
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 1 1 1 389 3 5 8 1,582
Financial Constraints and Firm Tax Evasion 0 1 4 75 0 12 32 188
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 23 1 10 22 123
Fraude fiscal / Tax Fraud 0 0 1 67 0 4 15 123
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 0 0 3 3 0 2 12 12
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 0 5 27 164
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 2 20 2 4 27 97
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 0 0 10 10 2 10 25 25
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 1 1 1 58 1 2 10 165
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 2 14 90
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 3 19 289
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 39 0 2 11 34
In the Land of OZ: Designating Opportunity Zones 0 0 0 11 0 4 11 74
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 2 131 2 8 20 278
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 1 1 16 35 6 16 70 95
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 1 12 243
Is Economics Useful for Public Policy? 0 0 1 2 0 2 6 14
Is Economics Useful for Public Policy? 0 0 1 82 0 6 19 300
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 0 0 20 20 0 6 19 19
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 1 3 105 2 7 25 393
Laboratory Experiments 0 2 7 64 1 6 27 194
Linking Tax Administration Reform with Tax Reform 0 2 61 61 2 8 51 51
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 1 33 1 2 15 41
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 3 10 724 4 22 130 2,418
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 1 3 13 259
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 0 1 8 184
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 76 0 2 12 250
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 0 9 46 4 19 85 147
New Technologies and the Evolution of Tax Compliance 0 1 4 55 0 4 16 125
On the External Validity of Laboratory Tax Compliance Experiments 0 1 2 145 2 11 28 247
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 1 1 207 1 4 18 618
Payroll Taxes and Contributions 0 0 0 83 0 3 9 387
Payroll taxes in Colombia 0 0 1 13 0 1 20 70
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 1 14 43 2,064
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 5 14 16
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 1 42 0 9 29 149
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 1 53 0 1 22 94
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 19 0 2 14 42
Race, Marriage, and the Earned Income Tax Credit 0 0 17 17 0 2 9 9
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 1 30 0 4 16 112
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 1 1 40 0 3 14 130
Rethinking Local Government Reliance on the Property Tax 0 0 3 136 2 9 31 449
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 3 232 1 9 74 934
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 1 7 33 176
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 1 195 1 3 12 628
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 4 16 459
Small Business Tax Compliance under Third-party Reporting 0 0 1 24 2 7 26 91
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 62 1 12 32 252
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 191 0 5 17 589
Stamp duties in Indian states - a case for reform 0 1 2 107 3 13 31 517
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 2 21 84
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 5 20 146
Tax Amnesties, Recidivism, and the Need for Reform 0 0 2 32 0 8 22 94
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 0 7 13 120
Tax Burden in Jamaica 0 0 0 427 0 2 10 1,923
Tax Compliance, Social Norms, and Influencers 0 0 12 51 2 4 43 126
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 3 5 14 52 5 13 48 111
Tax Evasion, Market Adjustments, and Income Distribution 0 0 1 25 1 2 15 49
Tax Evasion, Technology, and Inequality 0 1 4 110 3 13 40 287
Tax Morale and Tax Compliance from the Firm's Perspective 2 7 20 515 11 39 180 1,961
Tax Morale and Tax Evasion in Latin America 0 1 4 283 3 12 38 760
Tax Morale and Tax Evasion in Latin American Countries 0 1 3 175 3 8 37 475
Tax Policy Effects on Business Incentives in Pakistan 0 1 2 175 2 9 29 440
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 5 80 1 8 29 197
Tax and Corruption: A Global Perspective 0 1 1 86 0 1 9 152
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 1 3 261 1 6 32 944
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 1 9 142
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 296 0 5 21 538
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 1 5 32 122
Testing for Ricardian Equivalence in Indonesia 0 0 6 112 1 6 37 405
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 1 46 4 10 28 170
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 2 6 80
The Jamaican Individual Income Tax 0 0 0 169 0 8 25 2,020
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 3 11 150
The Relationship between State and Federal Tax Audits 0 0 1 115 1 4 14 1,097
The Role of Tax Exemptions and Credits 0 0 0 86 0 2 7 115
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 1 10 76 2 8 58 157
Trust, the Pandemic, and Public Policies 0 0 1 79 0 1 20 79
Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward 29 60 60 60 20 53 53 53
Understanding and Combatting Tax Evasion 0 0 0 101 0 0 10 168
Using Behavioral Economics in Public Economics 0 0 2 288 0 6 18 380
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 0 4 193 1 6 31 469
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 1 2 2 37 1 5 17 109
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 25 0 4 12 50
Using behavioural economics to understand tax compliance 1 2 17 95 5 12 62 179
Value-added Taxation and Consumption 0 0 7 402 7 16 62 1,314
W(h)ither the Tax Gap? 0 0 1 144 0 1 14 163
What Drivers Road Infrastructure Spending? 0 0 1 21 1 6 15 50
What Drives State Tax Reforms? 0 0 0 57 0 5 19 113
What Drives Tax Policy Choices? 0 2 39 39 1 10 47 47
What Motivates Tax Compliance 5 16 27 274 15 62 224 834
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 0 64 0 7 14 202
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 1 266 4 8 28 620
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 1 4 198 2 8 30 166
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 2 1 10 31 38
Whither the Marriage Tax? 0 0 0 33 0 3 21 145
Who Benefits from Tax Evasion? 0 0 0 320 2 10 28 1,760
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 26 0 3 22 71
Total Working Papers 83 209 730 18,969 262 1,234 4,708 70,652
5 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 8 157
40 years of tax evasion games: a meta-analysis 1 2 8 78 3 10 130 399
A Call for Replication Studies 0 0 0 7 0 0 3 66
A Call for Replication Studies 0 0 0 1 0 0 6 31
A Call for Replication Studies 0 0 1 19 0 1 8 80
A Call for Replication Studies 0 0 0 1 1 2 11 37
A Call for Replication Studies 0 0 0 7 0 2 6 59
A Call for Replication Studies 0 0 0 2 0 2 5 18
A Call for Replication Studies 0 0 0 10 0 3 7 64
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 4 14 37
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 0 53 0 4 12 393
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 2 7 40
Amazing Grace: Tax Amnesties and Compliance 0 1 1 107 1 8 19 264
Appeals to Social Norms and Taxpayer Compliance 0 1 2 8 1 5 16 55
Applying Behavioral Economics to the Public Sector 0 0 0 72 1 6 31 286
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 3 14 53
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 7 11 54
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 1 47 0 1 18 154
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 1 1 37 0 7 15 133
Audit selection and income tax underreporting in the tax compliance game 0 0 1 309 1 2 8 893
Audits, audit effectiveness, and post-audit tax compliance 1 1 9 44 12 29 102 275
Baseball Salaries and Income Taxes 0 0 2 21 1 5 19 149
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 2 3 1 9 39 42
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 0 111 1 2 10 327
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 0 5 16 100
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 1 6 11
Changing the Social Norm of Tax Compliance by Voting 0 0 1 33 0 1 17 103
China's Tax-for-Fee Reform and Village Inequality 0 1 1 6 0 4 23 84
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 3 10 61
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 4 71 3 9 26 323
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 0 10 8 13 25 66
Conducting Fiscal Incidence Analysis for Sustainability: The Case of Government Infrastructure Spending 0 0 0 0 0 0 0 0
Corruption and firm tax evasion 0 2 4 152 1 10 42 631
Corruption, Optimal Taxation, and Growth 0 0 1 30 0 4 21 134
Culture differences and tax morale in the United States and in Europe 0 3 16 402 3 15 106 1,307
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 1 45 0 5 27 185
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 1 59 1 6 18 261
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 0 4 13 347
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 1 2 69
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 0 1 6 11
Devising Administrative Policies for Improving Tax Compliance 0 0 0 17 1 2 11 44
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 0 0 8 123
Distance and intrastate college student migration 1 1 3 141 1 1 21 583
Do Ebay Sellers Comply With State Sales Taxes? 1 1 1 28 2 4 16 160
Do Ethics Matter? Tax Compliance and Morality 1 3 16 164 7 17 79 638
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 1 17 0 1 13 104
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 29 0 5 20 146
Do academic honesty statements work? 0 0 1 1 0 3 5 5
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 12 1 3 17 88
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 2 0 3 16 26
Do state motor fuel sales-below-cost laws lower prices? 0 1 2 75 0 3 7 280
Do we have the tools for achieving distributive tax justice? 0 0 2 2 1 2 14 19
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 4 1 4 16 35
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 0 3 18 53
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 1 10 0 3 16 52
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 3 10 33
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 90 0 4 20 411
Economic and Noneconomic Factors in Tax Compliance 0 0 7 108 2 5 107 376
Empathy, sympathy, and tax compliance 0 0 4 81 0 0 39 327
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 1 3 12 105
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 0 4 25 186
Estimating Tax Agency Efficiency 0 0 0 21 0 4 22 97
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 2 12 226 0 4 47 572
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 1 4 8 64
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 1 57 1 3 25 250
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 2 198 1 9 27 742
Experiments on the fly 0 0 1 1 0 3 12 45
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 2 10 253
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 2 26 0 2 21 133
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 2 438 1 3 19 1,469
Financial constraints and firm tax evasion 0 0 4 75 0 10 44 421
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 0 1 10 85
Fiscal exchange, collective decision institutions, and tax compliance 1 2 5 386 4 17 75 1,105
For Love or Money? The Impact of Income Taxes on Marriage 0 0 1 160 0 2 11 1,056
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 20 3 8 27 135
Getting the word out: Enforcement information dissemination and compliance behavior 0 1 3 205 1 7 49 631
Globalization and tax policy 0 0 1 63 0 6 27 288
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 1 6 18 110
Housing market regulations and strategic divorce propensity in China 0 0 2 19 1 8 30 86
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 2 6 265
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 0 4 12 164
In the land of OZ: designating opportunity zones 0 0 0 10 0 0 7 44
Income taxes and the timing of marital decisions 0 0 3 108 0 3 24 289
Inequitable wages and tax evasion 0 0 0 5 0 2 11 43
Information Reporting and Tax Compliance 0 1 2 15 0 5 12 72
Institutional Uncertainty and Taxpayer Compliance 0 0 2 345 0 6 24 860
Intergovernmental Grants and Social Welfare 0 0 0 0 0 4 10 69
Introduction 0 0 0 0 0 2 5 7
Introduction 0 0 0 0 0 1 4 7
Introduction 0 0 0 10 0 4 10 84
Introduction to the Special Issue 0 0 0 8 0 0 3 31
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 0 9 39
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 1 11 71
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 3 6 66
Is Economics Useful for Public Policy? 0 0 0 12 0 2 22 76
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 0 19 1 4 13 136
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 1 5 0 0 15 36
Linking Tax Administration Reform with Tax Reform 0 1 1 1 0 3 3 3
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 4 11 234 5 37 171 1,191
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 27 2 4 17 107
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 3 17 2 6 28 86
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 1 1 39 1 9 30 158
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 0 139 0 1 30 576
Policy Watch: The Marriage Penalty 0 0 0 232 2 7 28 1,102
Property tax delinquency and its spillover effects on nearby properties 1 1 1 6 1 3 26 82
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 5 5 2 6 17 25
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 0 4 10 74
Rethinking local government reliance on the property tax 0 0 3 76 0 5 25 319
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 1 1 4 10 4 7 40 76
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 0 7 15 53
Robotaxis reduce taxi drivers’ income 1 1 1 1 12 13 13 13
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 1 5 4 8 52 72
Sales Taxes and the Decision to Purchase Online 0 0 0 34 1 3 18 172
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 1 0 1 15 21
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 0 64 0 0 11 579
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 11 176
Small business tax compliance under third-party reporting 0 2 8 31 6 18 47 146
Social Capital and Tax Morale in Spain 0 0 1 125 0 4 17 450
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 6 55
Social programs as positive inducements for tax participation 0 0 1 27 2 3 17 138
Spatiality and Persistence in U.S. Individual Income Tax Compliance 1 1 2 60 1 7 18 174
Statement from the Editor 0 0 0 0 0 2 6 17
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 2 7 122
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 1 68 0 4 19 172
Tax Amnesties and Tax Revenues 0 0 2 87 0 4 9 188
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 1 4 14 425
Tax Base Erosion in Developing Countries 0 1 3 34 1 3 13 1,134
Tax Compliance With Two-Sided Uncertainty 0 0 0 13 1 5 16 63
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 1 8 48
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 28 1 3 14 723
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 0 2 13 13 13 35 110 110
Tax Morale and Tax Compliance from the Firm's Perspective 0 2 3 59 1 4 25 236
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 14 0 3 28 118
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 2 7 17
Tax Structure and Tax Compliance 0 0 2 538 0 6 21 1,414
Tax compliance as a coordination game 0 0 5 157 0 2 16 412
Tax evasion, labor market effects, and income distribution 0 0 0 20 0 2 10 72
Tax evasion, market adjustments, and income distribution 0 0 0 20 0 4 14 94
Tax evasion, technology, and inequality 1 2 16 71 9 28 97 335
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 1 6 113
Taxation, imperfect competition, and discontinuities 0 0 0 17 0 1 9 72
Taxpayer information assistance services and tax compliance behavior 0 0 0 156 1 3 22 536
Testing Behavioral Public Economics Theories in the Laboratory 0 0 1 69 0 4 12 185
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 0 8 56
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 3 13 29
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 2 8 167
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 12 1 3 9 81
The Item Veto and State Government Expenditures 0 0 0 0 0 1 5 125
The Need for Replications 0 0 0 0 0 0 4 6
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 2 9 35
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 3 10 64
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 3 14 35
The Welfare Cost of the Underground Economy 0 0 0 0 0 1 11 391
The housing crisis, foreclosures, and local tax revenues 0 0 1 7 0 3 15 61
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 1 4 7 34
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 4 5 1 5 24 42
Trust, the Pandemic, and Public Policies 0 0 0 8 0 2 12 35
Uncertain Tax Policies, Individual Behavior, and Welfare 0 0 1 117 0 6 34 392
Using Behavioral Economics in Public Economics 0 0 1 40 0 9 16 110
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 1 56 1 8 18 169
Using Laboratory Experimentsin Public Economics 0 0 1 77 0 0 15 182
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 1 7 34
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 7 0 3 9 36
Using behavioural economics to understand tax compliance 0 1 8 19 1 5 39 75
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 1 8 29 40
Value-added taxation and consumption 0 1 4 134 1 6 24 474
WHAT MOTIVATES TAX COMPLIANCE? 8 25 80 299 24 71 219 791
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 7 0 3 12 53
What Drives State Tax Reforms? 0 0 0 14 0 2 14 83
What Is an "Optimal'"Tax System? 1 1 2 118 2 4 15 476
What drives road infrastructure spending? 0 0 0 5 0 4 11 30
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 0 24 0 4 18 124
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 1 2 10 22
Whither the Marriage Tax? 0 0 0 12 1 3 27 122
Who Benefits from Indexation? 0 0 0 1 0 4 15 27
Who Benefits from Tax Evasion? 0 0 0 36 0 1 11 131
Who Pays the Ticket Tax? 0 0 0 4 2 3 15 57
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 0 5 16 87
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 7 0 1 8 42
Why do people pay taxes? 0 4 25 1,973 2 12 66 5,332
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 21 1 2 24 161
Total Journal Articles 21 79 364 11,111 185 889 4,022 44,119
4 registered items for which data could not be found

Chapter File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
Decentralization and Local Government Borrowing in Indonesia 0 0 1 23 0 2 9 69
Designing Alternative Strategies to Reduce Tax Evasion 0 0 3 63 0 2 20 229
Expanding the theory of tax compliance from individual to group motivations 0 1 2 23 7 11 19 96
Globalization and state„local government finances 0 0 0 2 0 2 9 31
Introduction 0 0 0 5 0 0 6 38
State and federal tax policy toward nonprofit organizations 0 1 2 6 0 4 20 56
The Relationship between State and Federal Tax Audits 0 0 0 22 0 6 19 125
Total Chapters 0 2 8 144 7 27 102 644
1 registered items for which data could not be found
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