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 1 3 6 151
"Sizing" the problem of the Hard-to-Tax 0 0 1 91 0 2 6 231
40 Years of Tax Evasion Games: A Meta-Analysis 0 0 2 68 0 2 18 145
A Convenient Truth: Property Taxes and Revenue Stability 0 1 2 128 1 2 3 184
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 34 2 4 5 56
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria 0 2 21 1,844 2 15 116 11,758
Analyzing and Reforming Tunisia's Tax System 1 2 5 47 1 3 9 134
Analyzing and Reforming Tunisia's Tax System 0 1 5 23 2 3 8 74
Appeals to Social Norms and Taxpayer Compliance 0 0 0 61 0 1 6 173
Applying Behavioral Economics to the Public Sector 0 2 8 188 3 6 21 394
Assessing Enterprise Taxation and the Investment Climate in Pakistan 0 2 2 142 0 3 5 425
Assessing and Reforming Enterprise Taxation in Pakistan 0 0 0 26 0 1 2 123
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia 0 1 1 60 0 2 3 101
Audits, Audit Effectiveness, and Post-audit Tax Compliance 1 1 3 53 3 5 14 159
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 0 3 74 0 0 16 632
CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS 0 2 19 107 3 10 50 239
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions 1 1 1 109 1 2 9 137
Can Indonesia Decentralize? Plans, Problems, and Prospects 0 0 0 89 0 0 2 242
Can ethics change? Enforcement and its effects on taxpayer compliance 0 3 8 49 0 4 15 65
China's Tax-for-Fee Reform and Village Inequality 0 0 1 151 1 3 8 470
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 21 2 2 7 176
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 0 2 149 0 0 5 813
Corruption and Firm Tax Evasion 0 0 5 148 3 10 39 495
Corruption and Firm Tax Evasion 0 0 1 173 3 6 32 367
Corruption, Optimal Taxation and Growth 0 0 0 81 0 0 2 208
Corruption, Taxation, and Tax Evasion 1 2 8 228 2 6 49 547
Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions 0 0 0 42 0 1 5 289
Culture Differences and Tax Morale in the United States and in Europe 0 2 7 534 1 6 22 1,843
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy 0 1 1 76 2 4 5 128
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 23 1 1 4 31
Designing Economic Instruments for the Environment in a Decentralized Fiscal System 0 0 1 106 1 2 4 410
Designing economic instruments for the environment in a decentralized fiscal system 0 0 0 96 1 3 4 329
Detroit Property Tax Delinquency---Social Contract in Crisis 1 1 1 39 1 1 5 287
Devising Administrative Approaches for Improving Tax Compliance 0 2 9 55 1 3 19 76
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? 0 0 1 123 1 1 3 441
Did Latvia's Flat Tax Reform Improve Growth? 0 0 2 82 0 1 3 226
Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships 0 0 4 4 0 0 14 14
Do Ethics Matter? Tax Compliance and Morality 0 3 15 395 6 15 68 1,423
Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform 0 0 0 50 0 0 4 144
Do State Fiscal Policies Affect State Economic Growth? 0 0 2 190 2 3 10 544
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation 0 0 0 180 0 0 1 529
Do We Have The Tools For Achieving Distributive Tax Justice? 0 1 9 36 2 5 22 42
Do eBay Sellers Comply with State Sales Taxes? 0 0 1 59 0 0 9 389
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 0 21 2 2 5 27
Does Online Cross-border Shopping Affect State Use Tax Liabilities? 0 0 0 46 1 3 19 401
Does an Uncertain Tax System Encourage "Aggressive Tax Planning"? 0 0 3 96 1 2 12 379
Does the “bomb crater” effect really exist? Evidence from the laboratory 0 0 2 78 0 3 26 158
Empathy, Sympathy, and Tax Compliance 0 0 1 253 0 2 12 455
Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States 0 0 0 42 0 0 2 125
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 1 4 7 68 4 9 29 281
Estimating Tax Agency Efficiency 0 0 1 100 1 3 5 237
Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax 1 1 3 67 1 3 6 199
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 2 2 3 1 4 11 16
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 4 8 167 2 10 25 471
Expanding the Theory of Tax Compliance from Individual to Group Motivations 1 2 7 293 3 6 22 745
Experiments on the Fly 0 0 0 18 0 1 3 48
Experiments on the Fly 0 0 1 25 1 2 6 24
Explaining the Growth of Government Spending in South Africa 0 0 1 430 0 0 7 3,634
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 0 388 0 1 6 1,574
Financial Constraints and Firm Tax Evasion 0 0 1 71 0 5 24 156
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 0 1 22 0 1 6 101
Fraude fiscal / Tax Fraud 0 0 0 66 0 0 0 108
Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime 0 0 0 155 1 2 8 137
Housing Market Regulations and Strategic Divorce Propensity in China 0 0 0 18 1 2 8 70
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine 0 0 0 57 0 0 0 155
How did foreclosures affect property values in Georgia School Districts? 0 0 0 33 0 0 0 76
How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 82 0 0 2 270
IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON? 0 0 0 38 0 0 2 23
In the Land of OZ: Designating Opportunity Zones 0 1 2 11 0 1 5 63
Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes 0 0 1 129 0 1 13 258
Increasing Tax Collections by Local Governments in Developing Countries by Improving Tax Compliance 1 3 19 19 3 10 25 25
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns 0 0 0 64 0 0 2 231
Is Economics Useful for Public Policy? 0 0 1 81 0 0 8 281
Is Economics Useful for Public Policy? 0 0 1 1 0 0 6 8
Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 0 0 1 102 0 2 14 368
Laboratory Experiments 0 2 7 57 1 4 21 167
MULTIBILLION-DOLLAR TAX QUESTIONS 0 0 0 32 0 1 9 26
Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies 0 3 9 714 3 14 36 2,288
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 0 0 69 1 2 5 246
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 0 1 36 0 0 1 176
Municipal Finance of Urban Infrastructure: Knowns and Unknowns 0 1 5 76 0 2 8 238
NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE 0 1 3 37 2 5 17 62
New Technologies and the Evolution of Tax Compliance 0 0 1 51 0 2 8 109
On the External Validity of Laboratory Tax Compliance Experiments 0 0 3 143 0 0 9 219
On the Use of Budgetary Norms as a Tool for Fiscal Management 0 0 0 206 1 2 3 600
Payroll Taxes and Contributions 0 0 0 83 0 0 3 378
Payroll taxes in Colombia 0 0 1 12 0 0 4 50
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market 0 0 0 248 0 3 7 2,021
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit 0 0 0 0 0 0 1 2
Property Tax Delinquency and its Spillover Effects on Nearby Properties 0 0 0 41 0 0 3 120
RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS 0 0 3 52 0 1 7 72
REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY 0 0 0 18 0 0 2 28
Re-assessing the Costs of the Stepped-up Tax Basis Rule 0 0 2 29 0 0 8 96
Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share 0 0 1 39 0 1 2 116
Rethinking Local Government Reliance on the Property Tax 0 0 4 133 1 3 13 418
Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior 1 1 2 229 2 4 16 860
Revisiting the Income Tax Effects of Legalizing Same-sex Marriages 0 0 0 24 0 2 6 143
Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition 0 1 3 194 0 1 5 616
Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005) 0 0 0 122 0 2 11 443
Small Business Tax Compliance under Third-party Reporting 0 1 5 23 0 2 18 65
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States 1 1 1 62 1 1 3 220
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform 0 0 0 190 0 0 1 572
Stamp duties in Indian states - a case for reform 0 0 2 105 1 4 12 486
State Government Revenue Recovery from the Great Recession 0 0 0 23 0 0 1 63
State and Federal Tax Policy toward Nonprofit Organizations 0 0 0 45 1 3 13 126
Tax Amnesties, Recidivism, and the Need for Reform 0 0 5 30 0 3 15 72
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance 0 0 1 27 0 0 6 107
Tax Burden in Jamaica 0 0 2 427 0 0 4 1,913
Tax Compliance, Social Norms, and Influencers 0 6 39 39 2 11 83 83
Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World 0 3 11 38 5 9 35 63
Tax Evasion, Market Adjustments, and Income Distribution 0 0 0 24 0 0 1 34
Tax Evasion, Technology, and Inequality 0 0 5 106 3 13 40 247
Tax Morale and Tax Compliance from the Firm's Perspective 0 4 12 495 4 20 68 1,781
Tax Morale and Tax Evasion in Latin America 0 1 2 279 2 5 17 722
Tax Morale and Tax Evasion in Latin American Countries 1 2 7 172 1 10 37 438
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty 0 0 0 417 4 4 8 1,249
Tax Policy Effects on Business Incentives in Pakistan 1 1 1 173 3 4 9 411
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 0 2 75 0 1 11 168
Tax and Corruption: A Global Perspective 0 1 2 85 0 1 2 143
Taxpayer Information Assistance Services and Tax Compliance Behavior 0 0 1 258 0 1 10 912
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 2 296 0 1 6 517
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 27 0 0 1 90
Testing for Ricardian Equivalence in Indonesia 0 0 1 106 0 1 7 368
The Housing Crisis, Foreclosures, and Local Tax Revenues 0 0 0 45 0 0 3 142
The Internal Revenue Service and the American Middle Class 0 0 0 30 0 0 1 74
The Jamaican Individual Income Tax 0 1 1 169 0 1 3 1,995
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 34 0 0 1 139
The Relationship between State and Federal Tax Audits 0 0 0 114 0 0 2 1,083
The Role of Tax Exemptions and Credits 0 0 0 86 0 2 3 108
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 3 4 18 66 6 10 40 99
Trust, the Pandemic, and Public Policies 0 0 0 78 0 0 1 59
Understanding and Combatting Tax Evasion 0 0 2 101 0 0 3 158
Using Behavioral Economics in Public Economics 1 2 6 286 1 2 14 362
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006 0 1 4 189 1 8 23 438
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 1 35 1 1 7 92
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 1 3 24 1 3 6 38
Using behavioural economics to understand tax compliance 5 11 17 78 5 12 30 117
Value-added Taxation and Consumption 1 3 16 395 3 7 52 1,252
W(h)ither the Tax Gap? 0 0 0 143 0 2 3 149
What Drivers Road Infrastructure Spending? 0 0 0 20 1 1 3 35
What Drives State Tax Reforms? 0 1 1 57 0 1 3 94
What Motivates Tax Compliance 3 6 14 247 5 12 54 610
What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait 0 0 2 64 0 0 9 188
When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 1 265 0 1 7 592
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 2 2 0 1 5 7
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance 0 0 4 194 1 2 12 136
Whither the Marriage Tax? 0 1 4 33 1 5 13 124
Who Benefits from Tax Evasion? 0 0 1 320 2 3 9 1,732
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 0 24 1 1 4 49
Total Working Papers 28 107 457 18,656 138 434 1,901 67,193
4 registered items for which data could not be found

Journal Article File Downloads Abstract Views
Last month 3 months 12 months Total Last month 3 months 12 months Total
'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce 0 0 1 26 0 2 9 149
40 years of tax evasion games: a meta-analysis 1 2 17 70 2 3 73 269
A Call for Replication Studies 0 0 0 2 0 0 0 13
A Call for Replication Studies 0 0 0 1 0 1 4 25
A Call for Replication Studies 0 0 0 7 0 0 3 63
A Call for Replication Studies 0 0 0 10 0 0 2 57
A Call for Replication Studies 0 0 0 1 0 1 3 26
A Call for Replication Studies 0 0 1 18 0 1 6 72
A Call for Replication Studies 0 0 0 7 0 0 1 53
AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA 0 0 0 4 0 1 2 23
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare 0 1 1 53 0 1 6 381
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment 0 0 0 6 0 1 4 33
Amazing Grace: Tax Amnesties and Compliance 0 0 4 106 0 1 20 245
Appeals to Social Norms and Taxpayer Compliance 0 0 2 6 0 0 6 39
Applying Behavioral Economics to the Public Sector 0 1 2 72 0 1 8 255
Are Government Revenues From Financial Repression Worth the Costs? 0 0 0 9 0 0 0 39
Are Jamaica’s Direct Taxes on Labor “Fair†? 0 0 0 5 0 0 3 43
Audit Certainty, Audit Productivity, and Taxpayer Compliance 0 0 0 46 0 3 6 136
Audit Selection and Firm Compliance With a Broad-Based Sales Tax 0 0 0 36 0 0 6 118
Audit selection and income tax underreporting in the tax compliance game 0 1 2 308 0 1 3 885
Audits, audit effectiveness, and post-audit tax compliance 1 3 8 35 4 10 42 173
Baseball Salaries and Income Taxes 0 0 0 19 1 1 10 130
Birds of a feather flock together? Gender differences in decision-making homophily of friendships 0 0 1 1 0 0 3 3
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS 0 0 1 111 0 0 2 317
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions 0 0 1 10 0 0 4 84
Can Tax Reform Solve the “Fiscal Trilemma†? 0 0 0 0 0 0 1 5
Changing the Social Norm of Tax Compliance by Voting 0 0 1 32 0 0 9 86
China's Tax-for-Fee Reform and Village Inequality 0 0 0 5 0 0 1 61
Citizen "Trust" as an Explanation of State Education Funding to Local School Districts 0 0 0 14 0 0 0 51
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation 0 1 5 67 2 15 31 297
Compliance Costs and the Tax Avoidance-Tax Evasion Decision 0 1 3 10 0 7 14 41
Corruption and firm tax evasion 1 1 4 148 3 3 26 589
Corruption, Optimal Taxation, and Growth 1 1 1 29 1 1 1 113
Culture differences and tax morale in the United States and in Europe 0 0 0 386 0 2 17 1,201
Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy 0 0 5 44 0 4 14 158
DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM 0 0 0 58 1 3 6 243
DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION 0 0 0 109 1 1 2 334
Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest 0 0 0 12 1 1 2 67
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? 0 0 0 0 1 1 3 5
Devising Administrative Policies for Improving Tax Compliance 0 0 1 17 0 0 5 33
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 1 5 138 0 2 27 562
Do Ebay Sellers Comply With State Sales Taxes? 0 0 0 27 0 0 3 144
Do Ethics Matter? Tax Compliance and Morality 1 5 11 148 5 17 43 559
Do Individuals Comply on Income Not Reported by Their Employer? 0 0 0 16 0 1 2 91
Do State Fiscal Policies Affect State Economic Growth? 0 0 0 28 0 0 4 126
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform 0 0 1 12 0 0 4 71
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices 0 0 1 1 0 0 9 10
Do state motor fuel sales-below-cost laws lower prices? 0 1 1 73 0 1 4 273
Do we have the tools for achieving distributive tax justice? 0 0 0 0 0 1 5 5
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions 0 0 0 3 0 0 0 19
Does an uncertain tax system encourage üaggressive tax planningý? 0 0 0 6 1 1 1 35
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory 0 2 6 9 0 5 11 36
Does the Income Tax Affect Marital Decisions? 0 0 0 9 0 0 1 23
EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA 0 0 1 89 0 1 5 391
Economic and Noneconomic Factors in Tax Compliance 2 6 12 101 3 9 35 269
Empathy, sympathy, and tax compliance 0 1 2 77 0 2 13 288
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States 0 0 1 18 1 1 6 93
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings 0 0 1 52 0 1 7 161
Estimating Tax Agency Efficiency 0 0 1 21 0 1 3 75
Estimating the Determinants of Taxpayer Compliance With Experimental Data 2 2 7 214 2 6 27 525
Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax 0 0 0 12 0 1 2 56
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods 1 1 4 56 1 2 8 225
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes 0 1 2 196 0 1 5 715
Experiments on the fly 0 0 0 0 0 0 4 33
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics 0 0 0 3 0 0 3 243
FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD 0 0 1 24 0 0 5 112
Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States 0 0 3 436 1 2 14 1,450
Financial constraints and firm tax evasion 1 2 13 71 8 11 43 377
Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries 0 0 1 24 0 0 2 75
Fiscal exchange, collective decision institutions, and tax compliance 1 3 12 381 4 11 32 1,030
For Love or Money? The Impact of Income Taxes on Marriage 0 0 0 159 0 0 3 1,045
Foreclosures and local government revenues from the property tax: The case of Georgia school districts 0 1 3 19 0 2 6 108
Getting the word out: Enforcement information dissemination and compliance behavior 1 2 2 202 2 6 11 582
Globalization and tax policy 0 0 0 62 0 0 2 261
Honesty or dishonesty of taxpayer communications in an enforcement regime 0 0 0 14 0 1 4 92
Housing market regulations and strategic divorce propensity in China 0 1 2 17 1 2 17 56
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine 0 0 0 50 0 0 2 259
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 0 0 0 28 1 1 3 152
In the land of OZ: designating opportunity zones 0 1 1 10 0 2 5 37
Income taxes and the timing of marital decisions 0 0 0 105 0 1 2 265
Inequitable wages and tax evasion 0 0 0 5 0 1 2 32
Information Reporting and Tax Compliance 0 0 3 13 0 1 4 60
Institutional Uncertainty and Taxpayer Compliance 1 6 8 343 2 8 22 836
Intergovernmental Grants and Social Welfare 0 0 0 0 0 0 0 59
Introduction 0 0 0 0 0 0 0 3
Introduction 0 0 0 0 0 0 1 2
Introduction 0 0 0 10 1 1 1 74
Introduction to the Special Issue 0 0 0 8 0 0 1 28
Introduction to the Special Issue: Tax Evasion 0 0 0 6 0 0 2 30
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 8 0 0 1 60
Introduction to the Special Issues: Government Programs, Distribution, and Equity 0 0 0 18 0 0 1 60
Is Economics Useful for Public Policy? 0 0 2 12 0 2 6 54
Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax 1 1 2 19 1 1 3 123
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ 0 0 2 4 0 0 5 21
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies 0 0 5 223 0 2 20 1,020
Mobility, Competition, and the Distributional Effects of Tax Evasion 0 1 2 27 0 4 6 90
Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance 0 1 3 14 2 4 15 58
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS 0 0 3 38 0 1 12 128
PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET 0 0 4 139 1 1 8 546
Policy Watch: The Marriage Penalty 0 0 0 232 0 0 1 1,074
Property tax delinquency and its spillover effects on nearby properties 0 1 1 5 0 1 3 56
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus 0 0 0 0 0 0 5 8
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 0 73 0 1 5 294
Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour 0 0 0 6 0 0 0 36
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages 0 0 1 6 0 2 4 38
Russian attitudes toward paying taxes – before, during, and after the transition 0 1 2 4 1 4 12 20
Sales Taxes and the Decision to Purchase Online 0 0 0 34 0 1 4 154
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay 1 1 1 1 1 1 1 6
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation 0 0 1 64 0 0 5 568
Shocks and Valuation in the Rental Housing Market 0 0 0 42 0 0 0 165
Small business tax compliance under third-party reporting 0 0 3 23 1 2 14 99
Social Capital and Tax Morale in Spain 0 0 1 124 2 2 3 433
Social Services and the Fiscal Burden in Russia 0 0 0 5 0 0 2 49
Social programs as positive inducements for tax participation 0 0 0 26 0 0 5 121
Spatiality and Persistence in U.S. Individual Income Tax Compliance 0 0 1 58 0 0 3 156
Statement from the Editor 0 0 0 0 0 0 0 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 2 6 11 67 4 11 23 153
Tax Amnesties and Tax Revenues 0 1 3 85 1 3 8 179
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice 0 0 0 0 2 8 25 411
Tax Base Erosion in Developing Countries 0 0 4 31 1 1 9 1,121
Tax Compliance With Two-Sided Uncertainty 0 0 0 9 0 0 1 40
Tax Compliance With Two-Sided Uncertainty 1 2 2 13 2 3 3 47
Tax Compliance with Endogenous Audit Selection Rules 0 1 2 28 0 1 4 709
Tax Morale and Tax Compliance from the Firm's Perspective 0 2 5 56 0 2 8 211
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective 0 1 1 14 0 1 4 90
Tax Reductions, Tax Changes, and the Marriage Penalty 0 0 0 1 0 0 0 10
Tax Structure and Tax Compliance 1 2 2 536 1 4 8 1,393
Tax compliance as a coordination game 0 0 0 152 0 2 3 396
Tax evasion, labor market effects, and income distribution 0 0 1 20 0 2 3 62
Tax evasion, market adjustments, and income distribution 0 0 1 20 0 2 4 80
Tax evasion, technology, and inequality 1 3 19 55 7 19 73 238
Tax expenditures and other programs to stimulate housing: Do we need more? 0 0 0 24 1 1 1 107
Taxation, imperfect competition, and discontinuities 0 0 1 17 0 0 5 63
Taxpayer information assistance services and tax compliance behavior 0 0 4 156 0 3 18 514
Testing Behavioral Public Economics Theories in the Laboratory 0 0 0 68 0 0 1 173
Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations 0 0 0 1 2 2 3 48
Testing Kuznets’ hypothesis for Russian regions: trends and interpretations 0 0 0 0 0 0 1 16
Testing Ricardian Equivalence under Uncertainty 0 0 0 0 0 0 2 159
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment 0 1 1 12 0 2 3 72
The Item Veto and State Government Expenditures 0 0 0 0 1 1 1 120
The Need for Replications 0 0 0 0 0 0 0 2
The Optimal Structure of Intergovernmental Grants 0 0 0 6 0 0 0 26
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol 0 0 0 5 0 0 3 54
The Rise and Fall and Rise... Of the Marriage Tax 0 0 0 3 0 0 3 21
The Welfare Cost of the Underground Economy 0 0 0 0 0 0 0 380
The housing crisis, foreclosures, and local tax revenues 0 0 0 6 1 1 2 46
The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria 0 0 0 4 1 1 5 27
Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth 0 0 1 1 3 5 17 18
Trust, the Pandemic, and Public Policies 0 0 3 8 1 2 8 23
Uncertain Tax Policies, Individual Behavior, and Welfare 1 1 1 116 5 5 11 358
Using Behavioral Economics in Public Economics 0 1 1 39 0 1 3 94
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 0 0 4 55 0 1 10 151
Using Laboratory Experimentsin Public Economics 0 1 4 76 0 2 8 167
Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers 0 0 0 3 0 0 1 27
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting 0 0 1 6 0 0 4 27
Using behavioural economics to understand tax compliance 0 3 8 11 0 3 11 36
Using “responsive regulation” to reduce tax base erosion 0 0 0 4 0 0 2 11
Value-added taxation and consumption 1 3 9 130 1 6 29 450
WHAT MOTIVATES TAX COMPLIANCE? 4 12 51 219 13 35 137 572
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage 0 0 1 7 2 2 5 41
What Drives State Tax Reforms? 0 0 0 14 0 0 0 69
What Is an "Optimal'"Tax System? 1 1 1 116 1 2 7 461
What drives road infrastructure spending? 0 0 0 5 0 0 3 19
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance 0 0 2 24 0 0 6 106
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 1 2 14 95
Who Benefits from Indexation? 0 0 0 1 0 0 0 12
Who Benefits from Tax Evasion? 0 0 1 36 0 2 4 120
Who Pays the Ticket Tax? 0 0 0 4 0 0 1 42
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior 0 0 2 12 1 2 7 71
Why do Tax and Expenditure Limitations Pass in State Elections? 0 0 1 6 0 0 2 34
Why do people pay taxes? 3 9 33 1,948 11 23 86 5,266
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China 0 1 1 21 0 1 8 137
Total Journal Articles 31 105 382 10,747 122 362 1,526 40,097
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 22 1 1 6 60
Designing Alternative Strategies to Reduce Tax Evasion 0 0 2 60 0 1 8 209
Expanding the theory of tax compliance from individual to group motivations 0 0 0 21 0 0 0 77
Globalization and state„local government finances 0 0 1 2 0 1 3 22
Introduction 0 0 0 5 0 0 3 32
State and federal tax policy toward nonprofit organizations 0 0 0 4 2 6 12 36
The Relationship between State and Federal Tax Audits 0 0 0 22 0 0 1 106
Total Chapters 0 0 4 136 3 9 33 542
1 registered items for which data could not be found
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