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 6 10 52 209
"Sizing" the problem of the Hard-to-Tax 1 1 3 94 1 1 16 247
40 Years of Tax Evasion Games: A Meta-Analysis 0 1 11 80 1 8 83 231
A Convenient Truth: Property Taxes and Revenue Stability 0 0 0 128 1 1 11 196
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 1 35 3 3 13 69
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 1 4 1,848 3 14 82 11,847
Analyzing and Reforming Tunisia's Tax System 0 0 0 47 2 4 35 169
Analyzing and Reforming Tunisia's Tax System 0 0 1 25 0 1 17 93
Appeals to Social Norms and Taxpayer Compliance 0 0 2 63 1 4 20 196
Applying Behavioral Economics to the Public Sector 0 1 4 193 1 8 65 468
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 0 0 142 1 3 16 442
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 1 2 15 138
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 0 0 60 2 2 14 116
Audits, Audit Effectiveness, and Post-audit Tax Compliance 1 1 5 58 1 2 21 182
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag 0 0 0 27 0 0 7 103
Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries 0 0 4 78 0 0 20 652
Behavioral Factors in Tax Preparer and Tax Compliance Choices 2 13 19 19 4 10 13 13
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 0 8 115 2 5 55 302
CASH REDUX, CREDIT CARD SURCHARGES, AND THE TAX GAP 1 20 36 36 1 15 33 33
CONDUCTING FISCAL INCIDENCE ANALYSIS FOR SUSTAINABILITY: THE CASE OF GOVERNMENT URBAN INFRASTRUCTURE SPENDING 0 3 15 15 1 3 19 19
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 110 2 4 30 172
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 1 1 90 0 2 10 252
Can ethics change? Enforcement and its effects on taxpayer compliance 0 2 8 59 3 6 31 99
China's Tax-for-Fee Reform and Village Inequality 1 1 1 152 3 6 37 507
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 1 1 8 185
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 1 150 1 6 28 842
Corruption and Firm Tax Evasion 0 0 0 148 1 7 43 542
Corruption and Firm Tax Evasion 0 0 0 173 5 12 51 430
Corruption, Optimal Taxation and Growth 0 0 1 82 3 3 10 218
Corruption, Taxation, and Tax Evasion 0 0 2 230 0 4 27 575
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 0 43 0 2 14 305
Culture Differences and Tax Morale in the United States and in Europe 0 2 9 545 3 7 53 1,902
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 0 0 76 2 2 19 147
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 1 3 19 50
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 0 106 1 1 16 426
Designing economic instruments for the environment in a decentralized fiscal system 0 0 1 97 2 4 25 354
Detroit Property Tax Delinquency---Social Contract in Crisis 0 0 2 41 1 3 32 320
Devising Administrative Approaches for Improving Tax Compliance 0 1 2 57 1 3 17 93
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 124 2 4 23 464
Did Latvia's Flat Tax Reform Improve Growth? 0 0 0 82 0 0 9 235
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 2 6 1 3 44 61
Do Academic Honesty Statements Work? 0 0 14 14 0 1 14 14
Do Ethics Matter? Tax Compliance and Morality 0 3 21 418 1 7 110 1,545
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 2 2 21 165
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 191 1 1 17 564
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 1 181 2 3 17 547
Do We Have The Tools For Achieving Distributive Tax Justice? 0 2 2 39 0 3 25 70
Do eBay Sellers Comply with State Sales Taxes? 0 0 0 59 2 4 22 412
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 0 1 11 38
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 0 4 14 415
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 2 98 2 3 29 409
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 1 10 91 1 3 46 209
Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies 1 3 56 56 5 14 88 88
Empathy, Sympathy, and Tax Compliance 0 0 0 253 2 4 16 474
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 1 43 1 3 22 148
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 1 70 4 4 39 323
Estimating Tax Agency Efficiency 0 0 0 100 0 2 22 259
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 0 0 1 68 0 2 16 219
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 0 11 179 1 6 32 507
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 0 1 1 5 1 3 25 42
Expanding the Theory of Tax Compliance from Individual to Group Motivations 0 1 5 300 5 10 55 805
Experiments on the Fly 0 0 0 25 1 1 10 34
Experiments on the Fly 0 0 0 18 0 0 14 62
Explaining the Growth of Government Spending in South Africa 0 0 1 431 0 0 24 3,661
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 2 2 390 2 7 12 1,586
Financial Constraints and Firm Tax Evasion 0 0 2 75 3 3 31 191
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 23 1 3 23 125
Fraude fiscal / Tax Fraud 0 0 1 67 0 0 15 123
Funding Stabilization and the Performance of Public Agencies: Evidence from Ohio Libraries 0 0 3 3 1 1 13 13
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 0 0 25 164
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 1 20 3 5 28 100
How Do Gender, Race, and Earnings Affect the EITC Marriage Penalty/Bonus? 0 0 10 10 0 2 25 25
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 1 1 58 0 1 10 165
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 14 90
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 18 289
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 1 39 0 0 11 34
In the Land of OZ: Designating Opportunity Zones 0 0 0 11 2 2 12 76
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 1 2 132 1 4 20 280
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 1 2 13 36 4 12 69 101
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 1 1 13 244
Is Economics Useful for Public Policy? 0 0 0 82 1 1 18 301
Is Economics Useful for Public Policy? 0 0 1 2 0 0 6 14
Is a Gender-Neutral Income Tax Feasible -- or Desirable? 0 1 21 21 0 1 20 20
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 3 105 3 7 28 398
Laboratory Experiments 0 0 6 64 2 3 26 196
Linking Tax Administration Reform with Tax Reform 0 1 62 62 4 7 56 56
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 1 33 2 3 17 43
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 0 10 724 2 9 128 2,423
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 1 3 14 261
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 76 2 2 13 252
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 0 36 0 0 8 184
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 1 1 10 47 1 8 81 151
New Technologies and the Evolution of Tax Compliance 0 0 4 55 1 1 16 126
On the External Validity of Laboratory Tax Compliance Experiments 0 0 1 145 1 3 27 248
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 1 207 1 2 18 619
Payroll Taxes and Contributions 0 0 0 83 0 0 9 387
Payroll taxes in Colombia 0 0 1 13 0 1 21 71
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 2 42 2,065
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 14 16
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 1 42 1 1 27 150
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 1 53 0 0 21 94
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 1 19 0 0 14 42
Race, Marriage, and the Earned Income Tax Credit 0 0 17 17 1 1 10 10
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 1 30 0 0 15 112
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 40 0 1 15 131
Rethinking Local Government Reliance on the Property Tax 0 0 3 136 5 9 38 456
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 0 0 3 232 1 3 70 936
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 0 1 32 176
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 0 0 195 1 3 13 630
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 0 15 459
Small Business Tax Compliance under Third-party Reporting 0 0 1 24 0 4 28 93
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 0 0 0 62 0 1 31 252
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 1 191 0 0 14 589
Stamp duties in Indian states - a case for reform 0 0 2 107 0 3 31 517
State Government Revenue Recovery from the Great Recession 0 0 0 23 3 4 24 88
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 3 18 148
Tax Amnesties, Recidivism, and the Need for Reform 0 0 2 32 2 2 23 96
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 0 27 0 0 13 120
Tax Burden in Jamaica 0 0 0 427 0 1 10 1,924
Tax Compliance, Social Norms, and Influencers 0 0 10 51 1 4 38 128
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 5 13 54 1 9 47 115
Tax Evasion, Market Adjustments, and Income Distribution 0 0 1 25 1 2 16 50
Tax Evasion, Technology, and Inequality 0 1 4 111 4 9 44 293
Tax Morale and Tax Compliance from the Firm's Perspective 1 5 22 518 8 25 187 1,975
Tax Morale and Tax Evasion in Latin America 0 0 4 283 2 5 37 762
Tax Morale and Tax Evasion in Latin American Countries 0 0 3 175 1 5 35 477
Tax Policy Effects on Business Incentives in Pakistan 0 0 1 175 0 2 23 440
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 5 80 1 3 30 199
Tax and Corruption: A Global Perspective 0 0 1 86 0 0 9 152
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 2 261 2 4 33 947
Taxpayer Reporting Responses and the Tax Reform Act of 1986 0 0 0 40 0 0 9 142
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 296 0 0 21 538
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 1 28 0 1 31 122
Testing for Ricardian Equivalence in Indonesia 1 1 5 113 1 3 37 407
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 1 46 0 4 28 170
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 6 80
The Jamaican Individual Income Tax 0 0 0 169 0 2 27 2,022
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 11 150
The Relationship between State and Federal Tax Audits 0 0 1 115 0 1 14 1,097
The Role of Tax Exemptions and Credits 0 0 0 86 0 0 7 115
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 1 9 77 2 6 56 161
Trust, the Pandemic, and Public Policies 0 0 1 79 0 0 19 79
Understanding Tax Evasion: Knowns, Unknowns, and a Way Forward 3 34 65 65 3 27 60 60
Understanding and Combatting Tax Evasion 0 0 0 101 1 1 11 169
Using Behavioral Economics in Public Economics 0 0 2 288 1 1 19 381
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 1 4 194 1 3 30 471
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 1 2 37 0 1 17 109
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 25 0 0 12 50
Using behavioural economics to understand tax compliance 0 2 13 96 2 11 60 185
Value-added Taxation and Consumption 1 2 6 404 3 11 60 1,318
W(h)ither the Tax Gap? 0 0 0 144 0 0 13 163
What Drivers Road Infrastructure Spending? 0 0 1 21 1 2 16 51
What Drives State Tax Reforms? 0 0 0 57 0 0 19 113
What Drives Tax Policy Choices? 0 1 40 40 3 9 55 55
What Motivates Tax Compliance 0 10 31 279 12 38 241 857
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 0 64 1 1 15 203
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 266 3 7 26 623
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 0 2 2 4 33 41
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 3 198 3 6 29 170
Whither the Marriage Tax? 0 0 0 33 1 1 20 146
Who Benefits from Tax Evasion? 0 0 0 320 0 2 28 1,760
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 26 1 1 22 72
Total Working Papers 15 132 722 19,018 212 602 4,756 70,992
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 0 2 8 79 0 8 125 404
A Call for Replication Studies 0 0 0 7 0 1 3 67
A Call for Replication Studies 0 0 1 19 0 0 8 80
A Call for Replication Studies 0 0 0 10 1 1 8 65
A Call for Replication Studies 0 0 0 7 0 0 6 59
A Call for Replication Studies 0 0 0 2 1 1 6 19
A Call for Replication Studies 0 0 0 1 0 0 6 31
A Call for Replication Studies 0 0 0 1 0 1 11 37
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 1 1 14 38
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 0 0 53 0 0 12 393
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 0 7 40
Amazing Grace: Tax Amnesties and Compliance 0 0 1 107 1 2 20 265
Appeals to Social Norms and Taxpayer Compliance 0 0 2 8 1 5 17 59
Applying Behavioral Economics to the Public Sector 0 0 0 72 2 3 27 288
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 1 15 54
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 1 2 12 55
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 1 2 48 0 1 18 155
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 1 37 0 1 15 134
Audit selection and income tax underreporting in the tax compliance game 0 0 1 309 4 5 12 897
Audits, audit effectiveness, and post-audit tax compliance 0 1 8 44 5 19 100 282
Baseball Salaries and Income Taxes 0 0 2 21 1 2 18 150
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 1 3 1 3 39 44
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 1 1 1 112 1 2 11 328
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 0 10 2 2 16 102
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 6 11
Changing the Social Norm of Tax Compliance by Voting 0 0 0 33 1 1 14 104
China's Tax-for-Fee Reform and Village Inequality 0 0 1 6 1 1 22 85
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 10 61
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 3 72 2 6 25 326
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 0 0 10 7 18 35 76
Conducting Fiscal Incidence Analysis for Sustainability: The Case of Government Infrastructure Spending 0 0 0 0 0 1 1 1
Corruption and firm tax evasion 0 0 3 152 3 10 45 640
Corruption, Optimal Taxation, and Growth 0 0 1 30 0 0 20 134
Culture differences and tax morale in the United States and in Europe 0 0 13 402 2 8 106 1,312
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 1 45 3 6 29 191
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 1 2 60 0 2 17 262
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 1 2 15 349
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 0 0 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 0 6 11
Devising Administrative Policies for Improving Tax Compliance 0 0 0 17 0 1 11 44
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 0 23 2 2 10 125
Distance and intrastate college student migration 0 1 3 141 0 1 20 583
Do Ebay Sellers Comply With State Sales Taxes? 0 1 1 28 0 2 14 160
Do Ethics Matter? Tax Compliance and Morality 1 2 14 165 6 16 82 647
Do Individuals Comply on Income Not Reported by Their Employer? 0 1 2 18 2 3 15 107
Do State Fiscal Policies Affect State Economic Growth? 0 0 1 29 1 2 20 148
Do academic honesty statements work? 1 1 2 2 2 3 8 8
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 0 12 1 2 16 89
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 2 0 2 17 28
Do state motor fuel sales-below-cost laws lower prices? 0 0 2 75 1 1 7 281
Do we have the tools for achieving distributive tax justice? 0 0 2 2 2 3 15 21
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 1 4 0 1 15 35
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 1 7 0 1 19 54
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 0 0 10 1 1 16 53
Does the Income Tax Affect Marital Decisions? 0 0 0 9 1 2 10 35
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 90 1 2 22 413
Economic and Noneconomic Factors in Tax Compliance 0 0 7 108 1 3 106 377
Empathy, sympathy, and tax compliance 0 2 5 83 0 2 37 329
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 0 18 1 2 13 106
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 0 52 1 2 27 188
Estimating Tax Agency Efficiency 0 1 1 22 2 4 26 101
Estimating the Determinants of Taxpayer Compliance With Experimental Data 0 1 9 227 3 5 45 577
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 2 9 65
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 1 1 58 1 2 24 251
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 0 2 198 1 3 23 744
Experiments on the fly 0 0 1 1 0 0 12 45
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 9 253
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 2 26 0 0 21 133
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 2 3 4 441 4 6 21 1,474
Financial constraints and firm tax evasion 0 1 4 76 0 2 39 423
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 0 24 0 0 10 85
Fiscal exchange, collective decision institutions, and tax compliance 0 2 5 387 0 6 74 1,107
For Love or Money? The Impact of Income Taxes on Marriage 0 0 1 160 1 2 12 1,058
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 20 1 4 27 136
Funding Stabilization and the Performance of Public Agencies: Evidence From Ohio Libraries 0 0 0 0 0 2 2 2
Getting the word out: Enforcement information dissemination and compliance behavior 0 0 2 205 1 3 47 633
Globalization and tax policy 0 0 1 63 0 0 27 288
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 1 2 17 111
Housing market regulations and strategic divorce propensity in China 0 0 2 19 3 4 32 89
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 1 7 266
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 1 2 13 166
In the land of OZ: designating opportunity zones 0 0 0 10 0 0 4 44
Income taxes and the timing of marital decisions 0 0 3 108 0 0 22 289
Inequitable wages and tax evasion 0 0 0 5 0 1 12 44
Information Reporting and Tax Compliance 0 1 2 16 0 1 12 73
Institutional Uncertainty and Taxpayer Compliance 0 0 1 345 2 2 24 862
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 10 69
Introduction 0 0 0 10 1 1 11 85
Introduction 0 0 0 0 0 0 5 7
Introduction 0 0 0 0 0 0 4 7
Introduction to the Special Issue 0 0 0 8 0 1 4 32
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 1 10 40
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 1 7 67
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 0 11 71
Is Economics Useful for Public Policy? 0 0 0 12 0 1 20 77
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 1 1 1 20 1 2 14 137
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 1 1 2 6 2 2 16 38
Linking Tax Administration Reform with Tax Reform 0 0 1 1 0 0 3 3
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 1 2 12 235 4 12 178 1,198
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 27 0 4 17 109
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 0 2 17 1 3 26 87
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 1 39 0 1 27 158
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 0 139 1 2 30 578
Policy Watch: The Marriage Penalty 0 0 0 232 0 2 22 1,102
Property tax delinquency and its spillover effects on nearby properties 0 1 1 6 1 2 26 83
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 5 5 0 2 16 25
Re-designing equalization transfers: an application to South Africa provincial equitable share 0 0 0 15 1 1 11 75
Rethinking local government reliance on the property tax 0 0 1 76 0 1 24 320
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 1 4 10 0 4 38 76
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 0 6 0 1 15 54
Robotaxis reduce taxi drivers’ income 0 4 4 4 12 31 32 32
Russian attitudes toward paying taxes – before, during, and after the transition 0 0 0 5 1 6 53 74
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 2 18 173
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 0 0 0 1 0 0 14 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 10 176
Small business tax compliance under third-party reporting 1 1 9 32 6 15 53 155
Social Capital and Tax Morale in Spain 0 0 1 125 0 0 16 450
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 0 3 18 139
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 1 2 60 1 2 18 175
Statement from the Editor 0 0 0 0 0 1 7 18
THE CHOICE OF OPENING PRICES ON EBAY* 0 0 0 43 0 1 7 123
Tax Amnesties and Compliance in the Long Run: A Time Series Analysis 0 0 1 68 0 1 19 173
Tax Amnesties and Tax Revenues 0 0 2 87 2 3 12 191
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 1 4 14 428
Tax Base Erosion in Developing Countries 0 0 2 34 0 1 11 1,134
Tax Compliance With Two-Sided Uncertainty 0 0 0 13 0 2 16 64
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 1 8 49
Tax Compliance with Endogenous Audit Selection Rules 0 0 0 28 4 7 20 729
Tax Fraud Detection Using Artificial Intelligence-Based Technologies: Trends and Implications 1 1 14 14 7 24 121 121
Tax Morale and Tax Compliance from the Firm's Perspective 0 0 3 59 0 2 24 237
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 0 14 0 0 28 118
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 7 17
Tax Structure and Tax Compliance 0 0 2 538 0 0 18 1,414
Tax compliance as a coordination game 0 0 5 157 0 1 16 413
Tax evasion, labor market effects, and income distribution 0 0 0 20 1 1 10 73
Tax evasion, market adjustments, and income distribution 0 0 0 20 0 1 15 95
Tax evasion, technology, and inequality 0 1 11 71 2 15 89 341
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 0 0 5 113
Taxation, imperfect competition, and discontinuities 0 0 0 17 0 0 9 72
Taxpayer information assistance services and tax compliance behavior 0 0 0 156 1 3 22 538
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 69 1 2 11 187
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 0 1 9 57
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 11 29
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 7 167
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 0 0 12 0 1 8 81
The Item Veto and State Government Expenditures 0 0 0 0 0 0 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 1 10 36
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 1 1 11 65
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 1 14 36
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 11 391
The housing crisis, foreclosures, and local tax revenues 0 0 1 7 1 1 14 62
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 1 3 9 36
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 2 3 7 8 4 6 28 47
Trust, the Pandemic, and Public Policies 1 1 1 9 2 2 14 37
Uncertain Tax Policies, Individual Behavior, and Welfare 0 1 2 118 1 5 39 397
Using Behavioral Economics in Public Economics 0 0 1 40 0 0 16 110
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 1 2 57 1 4 21 172
Using Laboratory Experimentsin Public Economics 0 0 0 77 0 1 11 183
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 1 1 8 35
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 7 1 2 10 38
Using behavioural economics to understand tax compliance 1 2 8 21 3 7 40 81
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 2 4 29 43
Value-added taxation and consumption 0 0 4 134 2 3 25 476
WHAT MOTIVATES TAX COMPLIANCE? 1 15 82 306 4 42 220 809
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 0 7 0 1 13 54
What Drives State Tax Reforms? 0 0 0 14 0 0 12 83
What Is an "Optimal'"Tax System? 0 1 2 118 1 4 17 478
What drives road infrastructure spending? 0 0 0 5 3 3 14 33
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 0 24 2 2 19 126
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions 0 0 0 2 0 1 10 22
Whither the Marriage Tax? 0 0 0 12 1 3 25 124
Who Benefits from Indexation? 0 0 0 1 2 6 21 33
Who Benefits from Tax Evasion? 0 0 0 36 1 1 11 132
Who Pays the Ticket Tax? 0 0 0 4 0 2 15 57
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 12 0 0 15 87
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 7 0 0 7 42
Why do people pay taxes? 0 2 23 1,975 2 8 63 5,338
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 0 0 21 7 12 34 172
Total Journal Articles 16 65 359 11,155 180 526 4,091 44,460
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 0 8 69
Designing Alternative Strategies to Reduce Tax Evasion 0 0 3 63 0 1 18 230
Expanding the theory of tax compliance from individual to group motivations 0 0 2 23 0 7 17 96
Globalization and state„local government finances 0 0 0 2 0 0 9 31
Introduction 0 0 0 5 0 0 6 38
State and federal tax policy toward nonprofit organizations 0 0 2 6 2 2 20 58
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 18 125
Total Chapters 0 0 8 144 2 10 96 647
1 registered items for which data could not be found
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