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Details about James Alm

E-mail:
Phone:504 862 8344
Postal address:Department of Economics Tulane University 6823 St. Charles Avenue 208 Tilton Hall New Orleans, LA 70118
Workplace:Department of Economics, Tulane University, (more information at EDIRC)
International Center for Public Policy, Department of Economics, Andrew Young School of Policy Studies, Georgia State University, (more information at EDIRC)

Access statistics for papers by James Alm.

Last updated 2017-02-23. Update your information in the RePEc Author Service.

Short-id: pal49


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Working Papers

2016

  1. "Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Journal of Housing Economics (2016)
  2. Corruption and Firm Tax Evasion
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2014) Downloads View citations (4)

    See also Journal Article in Journal of Economic Behavior & Organization (2016)
  3. Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy
    Working Papers, Department of Economics, University of Venice "Ca' Foscari" Downloads
  4. Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Journal Article in Southern Economic Journal (2016)
  5. Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Journal of Economic Psychology (2016)
  6. Property Tax Delinquency and its Spillover Effects on Nearby Properties
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Regional Science and Urban Economics (2016)
  7. Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Экономика региона (2016)
  8. Testing for Ricardian Equivalence in Indonesia
    Working Papers, Tulane University, Department of Economics Downloads
  9. Using Behavioral Economics in Public Economics
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Public Finance Review (2017)
  10. W(h)ither the Tax Gap?
    Working Papers, Tulane University, Department of Economics Downloads
  11. What Drives State Tax Reforms?
    Working Papers, Tulane University, Department of Economics Downloads
  12. When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    Also in Working Papers, Department of Economics, Appalachian State University (2013) Downloads View citations (9)

2015

  1. Analyzing and Reforming Tunisia's Tax System
    Working Papers, Tulane University, Department of Economics Downloads
    Also in Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics (2015) Downloads
  2. Assessing and Reforming Enterprise Taxation in Pakistan
    Working Papers, Tulane University, Department of Economics Downloads
  3. Detroit Property Tax Delinquency---Social Contract in Crisis
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
  4. Did Latvia's Flat Tax Reform Improve Growth?
    Working Papers, Tulane University, Department of Economics Downloads
  5. Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Southern Economic Journal (2016)
  6. On the External Validity of Laboratory Tax Compliance Experiments
    Working Papers, Tulane University, Department of Economics Downloads View citations (10)
    See also Journal Article in Economic Inquiry (2015)
  7. Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Journal Article in Journal of Developing Areas (2015)
  8. The Internal Revenue Service and the American Middle Class
    Working Papers, Tulane University, Department of Economics Downloads
  9. The Role of Tax Exemptions and Credits
    Working Papers, Tulane University, Department of Economics Downloads
  10. Understanding and Combatting Tax Evasion
    Working Papers, Tulane University, Department of Economics Downloads
  11. Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Public Budgeting & Finance (2016)
  12. Whither the Marriage Tax?
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in National Tax Journal (2015)

2014

  1. Applying Behavioral Economics to the Public Sector
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Hacienda Pública Española (2013)
  2. Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Economic Analysis and Policy (2014)
  3. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Journal Article in Foundations and Trends(R) in Microeconomics (2014)
  4. Estimating Tax Agency Efficiency
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    See also Journal Article in Public Budgeting & Finance (2014)
  5. Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Journal Article in Public Budgeting & Finance (2014)
  6. Foreclosures and local government revenues from the property tax: The case of Georgia school districts
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    See also Journal Article in Regional Science and Urban Economics (2014)
  7. Fraude fiscal / Tax Fraud
    IEB Reports, Institut d'Economia de Barcelona (IEB) Downloads
  8. Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance Downloads
  9. Revisiting the Income Tax Effects of Legalizing Same-sex Marriages
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Journal of Policy Analysis and Management (2014)
  10. State Government Revenue Recovery from the Great Recession
    Working Papers, Tulane University, Department of Economics Downloads
  11. Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance
    Working Papers, Tulane University, Department of Economics Downloads

2013

  1. A Convenient Truth: Property Taxes and Revenue Stability
    Working Papers, Tulane University, Department of Economics Downloads View citations (3)
  2. Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag
    Working Papers, Tulane University, Department of Economics Downloads
  3. China's Tax-for-Fee Reform and Village Inequality
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Oxford Development Studies (2014)
  4. Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Journal of Development Studies (2013)
  5. Empathy, Sympathy, and Tax Compliance
    Working Papers, Tulane University, Department of Economics Downloads View citations (4)
    See also Journal Article in Journal of Economic Psychology (2014)
  6. Expanding the Theory of Tax Compliance from Individual to Group Motivations
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Chapter (2014)
  7. How did foreclosures affect property values in Georgia School Districts?
    Working Papers, Tulane University, Department of Economics Downloads
  8. Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006
    Working Papers, Tulane University, Department of Economics Downloads View citations (17)

2012

  1. Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
  2. Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Publius: The Journal of Federalism
  3. Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    See also Journal Article in Economic Analysis and Policy (2012)
  4. Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions
    Working Papers, Tulane University, Department of Economics Downloads View citations (3)
  5. Do Ethics Matter? Tax Compliance and Morality
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    See also Journal Article in Journal of Business Ethics (2011)
  6. Does Online Cross-border Shopping Affect State Use Tax Liabilities?
    Working Papers, Tulane University, Department of Economics Downloads
  7. Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies
    Working Papers, Tulane University, Department of Economics Downloads View citations (75)
    See also Journal Article in International Tax and Public Finance (2012)
  8. Rethinking Local Government Reliance on the Property Tax
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in Regional Science and Urban Economics (2011)
  9. Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior
    Working Papers, Tulane University, Department of Economics Downloads View citations (8)
    See also Journal Article in CESifo Forum (2012)
  10. Tax Morale and Tax Compliance from the Firm's Perspective
    Working Papers, Tulane University, Department of Economics Downloads View citations (13)
    See also Journal Article in Kyklos (2012)
  11. Value-added Taxation and Consumption
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
    See also Journal Article in International Tax and Public Finance (2013)
  12. Who Benefits from Tax Evasion?
    Working Papers, Tulane University, Department of Economics Downloads View citations (10)
    See also Journal Article in Economic Analysis and Policy (2013)

2011

  1. Designing Economic Instruments for the Environment in a Decentralized Fiscal System
    Working Papers, Tulane University, Department of Economics Downloads View citations (3)
    Also in Policy Research Working Paper Series, The World Bank (2007) Downloads

    See also Journal Article in Journal of Economic Surveys (2012)
  2. Do State Fiscal Policies Affect State Economic Growth?
    Working Papers, Tulane University, Department of Economics Downloads View citations (3)
    See also Journal Article in Public Finance Review (2011)
  3. Do eBay Sellers Comply with State Sales Taxes?
    Working Papers, Tulane University, Department of Economics Downloads View citations (4)
    See also Journal Article in National Tax Journal (2010)
  4. Explaining the Growth of Government Spending in South Africa
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in South African Journal of Economics (2010)
  5. Mobility, Competition, and the Distributional Effects of Tax Evasion
    Working Papers, Tulane University, Department of Economics Downloads
    See also Journal Article in National Tax Journal (2010)
  6. Municipal Finance of Urban Infrastructure: Knowns and Unknowns
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    Also in Working Papers, eSocialSciences (2010) Downloads View citations (1)
  7. Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States
    Working Papers in Economics, University of Canterbury, Department of Economics and Finance Downloads
  8. Taxpayer Information Assistance Services and Tax Compliance Behavior
    Working Papers, Tulane University, Department of Economics Downloads View citations (6)
    See also Journal Article in Journal of Economic Psychology (2010)
  9. Taxpayer Reporting Responses and the Tax Reform Act of 1986
    Working Papers, Tulane University, Department of Economics Downloads View citations (1)
  10. Testing Behavioral Public Economics Theories in the Laboratory
    Working Papers, Tulane University, Department of Economics Downloads View citations (2)
    See also Journal Article in National Tax Journal (2010)
  11. The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
    MPRA Paper, University Library of Munich, Germany Downloads
    See also Journal Article in Economics and Politics (2013)

2010

  1. Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns
    Working Papers, Department of Economics, Appalachian State University Downloads

2009

  1. South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2008

  1. Assessing Enterprise Taxation and the Investment Climate in Pakistan
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2007

  1. Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (2)
    See also Journal Article in Economic Analysis and Policy (2009)
  2. How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2007)
  3. Tax Morale and Tax Evasion in Latin America
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (12)
  4. Tax Morale and Tax Evasion in Latin American Countries
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (8)

2006

  1. How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

2005

  1. Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
    Working Papers, UW-Whitewater, Department of Economics View citations (3)
  2. Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) Downloads View citations (7)
    Also in International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2005) Downloads View citations (12)

    See also Journal Article in International Journal of Social Economics (2007)

2004

  1. Culture Differences and Tax Morale in the United States and in Europe
    CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) Downloads View citations (28)
    See also Journal Article in Journal of Economic Psychology (2006)
  2. Payroll Taxes and Contributions
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads
  3. Stamp duties in Indian states - a case for reform
    Policy Research Working Paper Series, The World Bank Downloads View citations (2)
  4. Tax Burden in Jamaica
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (6)
  5. The Jamaican Individual Income Tax
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (3)

2003

  1. "Sizing" the problem of the Hard-to-Tax
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)

2002

  1. An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (5)
  2. On the Use of Budgetary Norms as a Tool for Fiscal Management
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (4)
  3. Payroll taxes in Colombia
    INFORMES DE INVESTIGACIÓN, FEDESARROLLO Downloads View citations (3)

2001

  1. Corruption, Optimal Taxation and Growth
    School of Economics Working Papers, University of Adelaide, School of Economics Downloads View citations (4)
    See also Journal Article in Public Finance Review (2003)

2000

  1. Can Indonesia Decentralize? Plans, Problems, and Prospects
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads

1998

  1. Tax Policy Analysis: The Introduction of a Russian Tax Amnesty
    International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University Downloads View citations (1)

1995

  1. The Relationship between State and Federal Tax Audits
    NBER Working Papers, National Bureau of Economic Research, Inc Downloads View citations (1)
    See also Chapter (1996)

Undated

  1. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    University of Chicago - Population Research Center, Chicago - Population Research Center Downloads View citations (3)
    See also Journal Article in American Economic Review (1990)

Journal Articles

2017

  1. Using Behavioral Economics in Public Economics
    Public Finance Review, 2017, 45, (1), 4-9 Downloads
    See also Working Paper (2016)

2016

  1. Corruption and firm tax evasion
    Journal of Economic Behavior & Organization, 2016, 124, (C), 146-163 Downloads View citations (5)
    See also Working Paper (2016)
  2. Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States
    Southern Economic Journal, 2016, 82, (3), 725-747 Downloads
    See also Working Paper (2015)
  3. Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
    Southern Economic Journal, 2016, 83, (2), 437-463 Downloads View citations (1)
    See also Working Paper (2016)
  4. Honesty or dishonesty of taxpayer communications in an enforcement regime
    Journal of Economic Psychology, 2016, 56, (C), 85-96 Downloads
    See also Working Paper (2016)
  5. Property tax delinquency and its spillover effects on nearby properties
    Regional Science and Urban Economics, 2016, 58, (C), 71-77 Downloads
    See also Working Paper (2016)
  6. Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations
    Economy of region, 2016, 1, (2), 560 - 568 Downloads
  7. Testing Kuznets’ hypothesis for Russian regions: trends and interpretations
    Экономика региона, 2016, 12, (2), 560-568 Downloads
    See also Working Paper (2016)
  8. Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
    Public Budgeting & Finance, 2016, 36, (1), 22-46 Downloads
    See also Working Paper (2015)
  9. “Province-Managing-County” fiscal reform, land expansion, and urban growth in China
    Journal of Housing Economics, 2016, 33, (C), 82-100 Downloads View citations (1)
    See also Working Paper (2016)

2015

  1. FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD
    Journal of Economic Surveys, 2015, 29, (2), 230-262 Downloads View citations (1)
  2. ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS
    Economic Inquiry, 2015, 53, (2), 1170-1186 Downloads View citations (18)
    See also Working Paper (2015)
  3. Re-designing equalization transfers: an application to South Africa provincial equitable share
    Journal of Developing Areas, 2015, 49, (1), 1-22 Downloads View citations (1)
    See also Working Paper (2015)
  4. Whither the Marriage Tax?
    National Tax Journal, 2015, 68, (2), 251-280 Downloads
    See also Working Paper (2015)

2014

  1. China's Tax-for-Fee Reform and Village Inequality
    Oxford Development Studies, 2014, 42, (1), 38-64 Downloads
    See also Working Paper (2013)
  2. Does an uncertain tax system encourage üaggressive tax planningý?
    Economic Analysis and Policy, 2014, 44, (1), 30-38 Downloads
    See also Working Paper (2014)
  3. Empathy, sympathy, and tax compliance
    Journal of Economic Psychology, 2014, 40, (C), 62-82 Downloads View citations (8)
    See also Working Paper (2013)
  4. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
    Foundations and Trends(R) in Microeconomics, 2014, 10, (4), 209-274 Downloads View citations (1)
    See also Working Paper (2014)
  5. Estimating Tax Agency Efficiency
    Public Budgeting & Finance, 2014, 34, (3), 92-110 Downloads View citations (2)
    See also Working Paper (2014)
  6. Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax
    Public Budgeting & Finance, 2014, 34, (4), 61-79 Downloads
    See also Working Paper (2014)
  7. Foreclosures and local government revenues from the property tax: The case of Georgia school districts
    Regional Science and Urban Economics, 2014, 46, (C), 1-11 Downloads View citations (2)
    See also Working Paper (2014)
  8. Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages
    Journal of Policy Analysis and Management, 2014, 33, (2), 263-289 Downloads
    See also Working Paper (2014)
  9. Tax evasion, labor market effects, and income distribution
    IZA World of Labor, 2014, 91 Downloads

2013

  1. Applying Behavioral Economics to the Public Sector
    Hacienda Pública Española, 2013, 206, (3), 91-134 Downloads
    See also Working Paper (2014)
  2. Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?
    Journal of Development Studies, 2013, 49, (4), 516-532 Downloads
    See also Working Paper (2013)
  3. Introduction to the Special Issue
    Public Finance Review, 2013, 41, (5), 507-509 Downloads
  4. The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
    Economics and Politics, 2013, 25, (2), 162-180 Downloads
    See also Working Paper (2011)
  5. Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006
    Public Finance Review, 2013, 41, (5), 510-543 Downloads View citations (13)
  6. Value-added taxation and consumption
    International Tax and Public Finance, 2013, 20, (1), 105-128 Downloads View citations (2)
    See also Working Paper (2012)
  7. Who Benefits from Tax Evasion?
    Economic Analysis and Policy, 2013, 43, (2), 139-154 Downloads View citations (1)
    See also Working Paper (2012)

2012

  1. Baseball Salaries and Income Taxes
    Journal of Sports Economics, 2012, 13, (6), 619-634 Downloads
  2. Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    Economic Analysis and Policy, 2012, 42, (2), 133-152 Downloads
    See also Working Paper (2012)
  3. DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM
    Journal of Economic Surveys, 2012, 26, (2), 177-202 Downloads View citations (3)
    See also Working Paper (2011)
  4. Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
    International Tax and Public Finance, 2012, 19, (1), 54-77 Downloads View citations (89)
    See also Working Paper (2012)
  5. Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour
    CESifo Forum, 2012, 13, (2), 33-40 Downloads View citations (7)
    See also Working Paper (2012)
  6. Social programs as positive inducements for tax participation
    Journal of Economic Behavior & Organization, 2012, 84, (1), 85-96 Downloads View citations (3)
  7. Tax Morale and Tax Compliance from the Firm's Perspective
    Kyklos, 2012, 65, (1), 1-17 Downloads View citations (14)
    See also Working Paper (2012)

2011

  1. Do Ethics Matter? Tax Compliance and Morality
    Journal of Business Ethics, 2011, 101, (4), 635-651 Downloads View citations (50)
    See also Working Paper (2012)
  2. Do State Fiscal Policies Affect State Economic Growth?
    Public Finance Review, 2011, 39, (4), 483-526 Downloads View citations (2)
    See also Working Paper (2011)
  3. Rethinking local government reliance on the property tax
    Regional Science and Urban Economics, 2011, 41, (4), 320-331 Downloads View citations (15)
    See also Working Paper (2012)

2010

  1. Do Ebay Sellers Comply With State Sales Taxes?
    National Tax Journal, 2010, 63, (2), 215-36 Downloads View citations (3)
    See also Working Paper (2011)
  2. EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA
    South African Journal of Economics, 2010, 78, (2), 152-169 Downloads View citations (3)
    See also Working Paper (2011)
  3. Introduction to the Special Issues: Government Programs, Distribution, and Equity
    Public Finance Review, 2010, 38, (4), 407-408 Downloads
    Also in Public Finance Review, 2010, 38, (5), 511-512 (2010) Downloads
  4. Mobility, Competition, and the Distributional Effects of Tax Evasion
    National Tax Journal, 2010, 63, (4), 1055-84 Downloads View citations (3)
    See also Working Paper (2011)
  5. Taxpayer information assistance services and tax compliance behavior
    Journal of Economic Psychology, 2010, 31, (4), 577-586 Downloads View citations (39)
    See also Working Paper (2011)
  6. Testing Behavioral Public Economics Theories in the Laboratory
    National Tax Journal, 2010, 63, (4), 635-58 Downloads View citations (13)
    See also Working Paper (2011)

2009

  1. DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION
    Economic Analysis and Policy, 2009, 39, (2), 235-253 Downloads
    See also Working Paper (2007)
  2. Distance and intrastate college student migration
    Economics of Education Review, 2009, 28, (6), 728-738 Downloads View citations (23)
  3. Do Individuals Comply on Income Not Reported by Their Employer?
    Public Finance Review, 2009, 37, (2), 120-141 Downloads View citations (7)
  4. Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes
    Economics Bulletin, 2009, 29, (4), 2556-2572 Downloads View citations (4)
  5. Getting the word out: Enforcement information dissemination and compliance behavior
    Journal of Public Economics, 2009, 93, (3-4), 392-402 Downloads View citations (54)
  6. Globalization and tax policy
    The North American Journal of Economics and Finance, 2009, 20, (2), 193-211 Downloads View citations (6)
  7. PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET
    Economic Inquiry, 2009, 47, (1), 118-134 Downloads View citations (35)
  8. Spatiality and Persistence in U.S. Individual Income Tax Compliance
    National Tax Journal, 2009, 62, (1), 101-24 Downloads View citations (6)
  9. THE CHOICE OF OPENING PRICES ON EBAY
    Manchester School, 2009, 77, (4), 411-429 Downloads View citations (2)

2008

  1. Social Capital and Tax Morale in Spain
    Economic Analysis and Policy, 2008, 38, (1), 73-87 Downloads View citations (5)
  2. The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria
    Journal of Developing Areas, 2008, 42, (1), 1-19 Downloads

2007

  1. Are Jamaica’s Direct Taxes on Labor “Fair†?
    Public Finance Review, 2007, 35, (1), 83-102 Downloads View citations (2)
  2. How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
    FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 350-373 Downloads
    See also Working Paper (2007)
  3. Russian attitudes toward paying taxes – before, during, and after the transition
    International Journal of Social Economics, 2007, 33, (12), 832-857 Downloads
    See also Working Paper (2005)
  4. Using Laboratory Experimentsin Public Economics
    National Tax Journal, 2007, 60, (1), 129-52 Downloads View citations (29)
  5. Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
    International Advances in Economic Research, 2007, 13, (3), 255-267 Downloads View citations (1)

2006

  1. Audit Certainty, Audit Productivity, and Taxpayer Compliance
    National Tax Journal, 2006, 59, (4), 801-16 Downloads View citations (24)
  2. Culture differences and tax morale in the United States and in Europe
    Journal of Economic Psychology, 2006, 27, (2), 224-246 Downloads View citations (154)
    See also Working Paper (2004)

2005

  1. Do state motor fuel sales-below-cost laws lower prices?
    Journal of Urban Economics, 2005, 57, (1), 189-211 Downloads View citations (9)
  2. How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998
    Journal of Policy Analysis and Management, 2005, 24, (1), 5-22 Downloads View citations (5)
  3. Sales Taxes and the Decision to Purchase Online
    Public Finance Review, 2005, 33, (2), 184-212 Downloads View citations (15)
  4. Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
    Southern Economic Journal, 2005, 72, (2), 305–328 View citations (9)

2004

  1. Audit Selection and Firm Compliance With a Broad-Based Sales Tax
    National Tax Journal, 2004, 57, (2), 209-27 Downloads View citations (14)
  2. Introduction
    Review of Economics of the Household, 2004, 2, (3), 231-235 Downloads View citations (4)
  3. Statement from the Editor
    Public Finance Review, 2004, 32, (1), 3-3 Downloads
  4. Tax compliance as a coordination game
    Journal of Economic Behavior & Organization, 2004, 54, (3), 297-312 Downloads View citations (53)
  5. The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment
    Land Economics, 2004, 80, (3), 433-447 Downloads View citations (3)

2003

  1. Corruption, Optimal Taxation, and Growth
    Public Finance Review, 2003, 31, (3), 207-240 Downloads View citations (14)
    See also Working Paper (2001)
  2. Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
    Review of Economics of the Household, 2003, 1, (3), 169-186 Downloads View citations (4)

2002

  1. Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions
    Journal of Industrial Economics, 2002, 50, (3), 337-49 Downloads View citations (20)
  2. Who Pays the Ticket Tax?
    Public Finance Review, 2002, 30, (1), 27-40 Downloads

2001

  1. CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS
    Bulletin of Indonesian Economic Studies, 2001, 37, (1), 83-102 Downloads View citations (6)
  2. Tax Reductions, Tax Changes, and the Marriage Penalty
    National Tax Journal, 2001, 54, (3), 455-72 Downloads

2000

  1. Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage
    National Tax Journal, 2000, 53, (2), 201-14 Downloads View citations (5)

1999

  1. Changing the Social Norm of Tax Compliance by Voting
    Kyklos, 1999, 52, (2), 141-71 View citations (136)
  2. For Love or Money? The Impact of Income Taxes on Marriage
    Economica, 1999, 66, (263), 297-316 Downloads View citations (25)
  3. Policy Watch: The Marriage Penalty
    Journal of Economic Perspectives, 1999, 13, (3), 193-204 Downloads View citations (42)
  4. Why do Tax and Expenditure Limitations Pass in State Elections?
    Public Finance Review, 1999, 27, (5), 481-510 Downloads View citations (5)

1998

  1. Are Government Revenues From Financial Repression Worth the Costs?
    Public Finance Review, 1998, 26, (3), 187-213 Downloads View citations (5)
  2. Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics
    Managerial and Decision Economics, 1998, 19, (4-5), 259-275 View citations (26)

1997

  1. 'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce
    Journal of Human Resources, 1997, 32, (2), 388-412 Downloads View citations (16)
  2. Income taxes and the timing of marital decisions
    Journal of Public Economics, 1997, 64, (2), 219-240 Downloads View citations (26)

1996

  1. The Rise and Fall and Rise... Of the Marriage Tax
    National Tax Journal, 1996, 49, (4), 571-89 Downloads View citations (8)
  2. What Is an "Optimal'"Tax System?
    National Tax Journal, 1996, 49, (1), 117-33 Downloads View citations (3)

1995

  1. Does the Income Tax Affect Marital Decisions?
    National Tax Journal, 1995, 48, (4), 565-72 Downloads View citations (17)
  2. Economic and Noneconomic Factors in Tax Compliance
    Kyklos, 1995, 48, (1), 3-18 View citations (104)
  3. Social Services and the Fiscal Burden in Russia
    Comparative Economic Studies, 1995, 37, (4), 19-30 Downloads View citations (1)
  4. Tax Compliance With Two-Sided Uncertainty
    Public Finance Review, 1995, 23, (2), 139-166 Downloads View citations (10)
    Also in Public Finance Review, 1995, 23, (2), 139-140 (1995) Downloads View citations (6)
  5. Taxation, imperfect competition, and discontinuities
    International Tax and Public Finance, 1995, 2, (3), 419-438 Downloads
  6. Testing Ricardian Equivalence under Uncertainty
    Public Choice, 1995, 85, (1-2), 11-29 View citations (10)

1994

  1. Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest
    Environment and Planning C, 1994, 12, (3), 333-346 Downloads
    Also in Environment and Planning C: Government and Policy, 1994, 12, (3), 333-346 (1994) Downloads View citations (2)
  2. Shocks and Valuation in the Rental Housing Market
    Journal of Urban Economics, 1994, 36, (2), 117-142 Downloads View citations (6)

1993

  1. Audit selection and income tax underreporting in the tax compliance game
    Journal of Development Economics, 1993, 42, (1), 1-33 Downloads View citations (33)
  2. Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries
    National Tax Journal, 1993, 46, (4), 463-76 Downloads View citations (26)
  3. Fiscal exchange, collective decision institutions, and tax compliance
    Journal of Economic Behavior & Organization, 1993, 22, (3), 285-303 Downloads View citations (107)
  4. Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
    National Tax Journal, 1993, 46, (1), 53-60 Downloads View citations (1)
  5. Tax Compliance with Endogenous Audit Selection Rules
    Kyklos, 1993, 46, (1), 27-45 View citations (43)

1992

  1. Estimating the Determinants of Taxpayer Compliance With Experimental Data
    National Tax Journal, 1992, 45, (1), 107-14 Downloads View citations (96)
  2. Institutional Uncertainty and Taxpayer Compliance
    American Economic Review, 1992, 82, (4), 1018-26 Downloads View citations (81)
  3. Why do people pay taxes?
    Journal of Public Economics, 1992, 48, (1), 21-38 Downloads View citations (320)

1991

  1. Tax Base Erosion in Developing Countries
    Economic Development and Cultural Change, 1991, 39, (4), 849-72 Downloads View citations (33)
  2. The Item Veto and State Government Expenditures
    Public Choice, 1991, 68, (1-3), 1-15 View citations (8)

1990

  1. Amazing Grace: Tax Amnesties and Compliance
    National Tax Journal, 1990, 43, (1), 23-37 Downloads View citations (24)
  2. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    American Economic Review, 1990, 80, (3), 545-56 Downloads View citations (50)
    See also Working Paper
  3. Tax Amnesties and Tax Revenues
    Public Finance Review, 1990, 18, (4), 433-453 Downloads View citations (14)
  4. Tax Avoidance and Tax Evasion as a Joint Portfolio Choice
    Public Finance = Finances publiques, 1990, 45, (2), 193-200 View citations (1)
  5. Tax Structure and Tax Compliance
    The Review of Economics and Statistics, 1990, 72, (4), 603-13 Downloads View citations (20)

1988

  1. Uncertain Tax Policies, Individual Behavior, and Welfare
    American Economic Review, 1988, 78, (1), 237-45 Downloads View citations (40)

1987

  1. Who Benefits from Indexation?
    Public Finance Review, 1987, 15, (1), 27-44 Downloads

1985

  1. Tax expenditures and other programs to stimulate housing: Do we need more?
    Journal of Urban Economics, 1985, 18, (2), 180-195 Downloads View citations (1)
  2. The Welfare Cost of the Underground Economy
    Economic Inquiry, 1985, 23, (2), 243-63 View citations (10)

1984

  1. Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare
    Journal of Financial and Quantitative Analysis, 1984, 19, (01), 113-126 Downloads View citations (21)

1983

  1. Intergovernmental Grants and Social Welfare
    Public Finance = Finances publiques, 1983, 38, (3), 376-97
  2. The Optimal Structure of Intergovernmental Grants
    Public Finance Review, 1983, 11, (4), 387-417 Downloads View citations (1)

1982

  1. Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment
    Public Finance Review, 1982, 10, (2), 134-157 Downloads View citations (2)

Undated

  1. Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
    Publius: The Journal of Federalism, 41, (4), 636-661 Downloads
    See also Working Paper (2012)

Edited books

2016

  1. Economic Behaviour and Taxation
    Books, Edward Elgar Publishing Downloads

2015

  1. Tax Reform in Developing Countries, vol Two volume set
    Books, Edward Elgar Publishing Downloads

2011

  1. The Economics of Taxation, vol Two volume set
    Books, Edward Elgar Publishing Downloads

2004

  1. Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia
    Books, Edward Elgar Publishing Downloads View citations (1)

2003

  1. Public Finance in Developing and Transitional Countries
    Books, Edward Elgar Publishing Downloads View citations (7)

Chapters

2014

  1. Expanding the theory of tax compliance from individual to group motivations
    Chapter 12 in A Handbook of Alternative Theories of Public Economics, 2014, pp 260-277 Downloads View citations (2)
    See also Working Paper (2013)

2012

  1. Designing Alternative Strategies to Reduce Tax Evasion
    Chapter 2 in Tax Evasion and the Shadow Economy, 2012 Downloads

2004

  1. Decentralization and Local Government Borrowing in Indonesia
    Chapter 10 in Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, 2004 Downloads
  2. Introduction
    Chapter 1 in Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, 2004 Downloads View citations (8)

2003

  1. Globalization and state„local government finances
    Chapter 9 in State and Local Finances under Pressure, 2003 Downloads View citations (1)

1996

  1. The Relationship between State and Federal Tax Audits
    A chapter in Empirical Foundations of Household Taxation, 1996, pp 235-277 Downloads View citations (1)
    See also Working Paper (1995)
 
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