Details about James Alm
Access statistics for papers by James Alm.
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Short-id: pal49
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Working Papers
2023
- Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices
Working Papers, Tulane University, Department of Economics
- IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON?
Working Papers, Tulane University, Department of Economics
- MULTIBILLION-DOLLAR TAX QUESTIONS
Working Papers, Tulane University, Department of Economics
- RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS
Working Papers, Tulane University, Department of Economics
- REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY
Working Papers, Tulane University, Department of Economics
2022
- Can ethics change? Enforcement and its effects on taxpayer compliance
Working Papers, Tulane University, Department of Economics
- Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?
Working Papers, Tulane University, Department of Economics
- Devising Administrative Approaches for Improving Tax Compliance
Working Papers, Tulane University, Department of Economics
- Trust, the Pandemic, and Public Policies
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in National Tax Journal (2022)
- Using behavioural economics to understand tax compliance
Working Papers, Tulane University, Department of Economics
2021
- Does the “bomb crater” effect really exist? Evidence from the laboratory
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in FinanzArchiv: Public Finance Analysis (2022)
- Experiments on the Fly
Working Papers, Tulane University, Department of Economics 
Also in Experimental Economics Center Working Paper Series, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University (2020) 
See also Journal Article in Journal of Economic Behavior & Organization (2021)
- Housing Market Regulations and Strategic Divorce Propensity in China
Working Papers, Tulane University, Department of Economics View citations (4)
See also Journal Article in Journal of Population Economics (2022)
- Small Business Tax Compliance under Third-party Reporting
Working Papers, Tulane University, Department of Economics View citations (5)
See also Journal Article in Journal of Public Economics (2021)
- Tax Amnesties, Recidivism, and the Need for Reform
Working Papers, Tulane University, Department of Economics
- Tax Evasion, Technology, and Inequality
Working Papers, Tulane University, Department of Economics View citations (7)
See also Journal Article in Economics of Governance (2021)
- Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective
Working Papers, Tulane University, Department of Economics 
See also Journal Article in FinanzArchiv: Public Finance Analysis (2020)
- Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Journal of Economic Behavior & Organization (2022)
- What Drivers Road Infrastructure Spending?
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Public Budgeting & Finance (2021)
2020
- 40 Years of Tax Evasion Games: A Meta-Analysis
Working Papers, Tulane University, Department of Economics View citations (15)
See also Journal Article in Experimental Economics (2021)
- Audits, Audit Effectiveness, and Post-audit Tax Compliance
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in Journal of Economic Behavior & Organization (2022)
- In the Land of OZ: Designating Opportunity Zones
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Public Choice (2021)
- Laboratory Experiments
Working Papers, Tulane University, Department of Economics
- New Technologies and the Evolution of Tax Compliance
Working Papers, Tulane University, Department of Economics View citations (3)
- Tax Evasion, Market Adjustments, and Income Distribution
Working Papers, Tulane University, Department of Economics 
See also Journal Article in IZA World of Labor (2020)
- Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Atlantic Economic Journal (2020)
2019
- AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA
Working Papers, Tulane University, Department of Economics 
Also in Experimental Economics Center Working Paper Series, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University (2019) 
See also Journal Article in Economic Inquiry (2020)
- Appeals to Social Norms and Taxpayer Compliance
Working Papers, Tulane University, Department of Economics View citations (3)
See also Journal Article in Southern Economic Journal (2019)
- CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS
Working Papers, Tulane University, Department of Economics View citations (4)
- Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Games (2019)
- Financial Constraints and Firm Tax Evasion
Working Papers, Tulane University, Department of Economics View citations (15)
See also Journal Article in International Tax and Public Finance (2019)
- Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes
Working Papers, Tulane University, Department of Economics View citations (1)
- Re-assessing the Costs of the Stepped-up Tax Basis Rule
Working Papers, Tulane University, Department of Economics
- What Motivates Tax Compliance
Working Papers, Tulane University, Department of Economics View citations (85)
See also Journal Article in Journal of Economic Surveys (2019)
2018
- Corruption, Taxation, and Tax Evasion
Working Papers, Tulane University, Department of Economics View citations (3)
- Is Economics Useful for Public Policy?
Working Paper Series, Victoria University of Wellington, Chair in Public Finance 
Also in Working Papers, Tulane University, Department of Economics (2017) View citations (8)
See also Journal Article in Southern Economic Journal (2017)
- Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in National Tax Journal (2018)
- Tax and Corruption: A Global Perspective
Working Papers, Tulane University, Department of Economics
- The Housing Crisis, Foreclosures, and Local Tax Revenues
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Regional Science and Urban Economics (2018)
- What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait
Working Papers, Tulane University, Department of Economics View citations (1)
2017
- Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform
Working Papers, Tulane University, Department of Economics View citations (3)
See also Journal Article in Regional Science and Urban Economics (2017)
- Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
Working Paper Series, Victoria University of Wellington, Chair in Public Finance 
Also in Working Papers, Tulane University, Department of Economics (2016) View citations (37)
See also Journal Article in Southern Economic Journal (2016)
- State and Federal Tax Policy toward Nonprofit Organizations
Working Papers, Tulane University, Department of Economics 
See also Chapter (2018)
- Tax Policy Effects on Business Incentives in Pakistan
Working Papers, Tulane University, Department of Economics
- When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance
Working Paper Series, Victoria University of Wellington, Chair in Public Finance 
Also in Working Papers, Tulane University, Department of Economics (2016) View citations (8) Working Papers, Department of Economics, Appalachian State University (2013) View citations (13)
See also Journal Article in Fiscal Studies (2017)
2016
- "Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China
Working Papers, Tulane University, Department of Economics View citations (10)
See also Journal Article in Journal of Housing Economics (2016)
- Corruption and Firm Tax Evasion
Working Papers, Tulane University, Department of Economics View citations (78)
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) View citations (12)
See also Journal Article in Journal of Economic Behavior & Organization (2016)
- Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy
Working Papers, Department of Economics, University of Venice "Ca' Foscari" View citations (2)
See also Journal Article in Journal of Economic Behavior & Organization (2017)
- Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime
Working Papers, Tulane University, Department of Economics View citations (11)
See also Journal Article in Journal of Economic Psychology (2016)
- Property Tax Delinquency and its Spillover Effects on Nearby Properties
Working Papers, Tulane University, Department of Economics View citations (5)
See also Journal Article in Regional Science and Urban Economics (2016)
- Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Экономика региона (2016)
- Testing for Ricardian Equivalence in Indonesia
Working Papers, Tulane University, Department of Economics View citations (2)
- Using Behavioral Economics in Public Economics
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Public Finance Review (2017)
- W(h)ither the Tax Gap?
Working Papers, Tulane University, Department of Economics
- What Drives State Tax Reforms?
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Public Finance Review (2017)
2015
- Analyzing and Reforming Tunisia's Tax System
Commitment to Equity (CEQ) Working Paper Series, Tulane University, Department of Economics View citations (2)
Also in Working Papers, Tulane University, Department of Economics (2015) View citations (2)
- Assessing and Reforming Enterprise Taxation in Pakistan
Working Papers, Tulane University, Department of Economics View citations (1)
- Detroit Property Tax Delinquency---Social Contract in Crisis
Working Papers, Tulane University, Department of Economics View citations (6)
- Did Latvia's Flat Tax Reform Improve Growth?
Working Papers, Tulane University, Department of Economics
- Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Southern Economic Journal (2016)
- On the External Validity of Laboratory Tax Compliance Experiments
Working Papers, Tulane University, Department of Economics View citations (82)
See also Journal Article in Economic Inquiry (2015)
- Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in Journal of Developing Areas (2015)
- The Internal Revenue Service and the American Middle Class
Working Papers, Tulane University, Department of Economics
- The Role of Tax Exemptions and Credits
Working Papers, Tulane University, Department of Economics
- Understanding and Combatting Tax Evasion
Working Papers, Tulane University, Department of Economics View citations (1)
- Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Public Budgeting & Finance (2016)
- Whither the Marriage Tax?
Working Papers, Tulane University, Department of Economics View citations (5)
See also Journal Article in National Tax Journal (2015)
2014
- Applying Behavioral Economics to the Public Sector
Working Papers, Tulane University, Department of Economics View citations (3)
See also Journal Article in Hacienda Pública Española / Review of Public Economics (2013)
- Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?
Working Papers, Tulane University, Department of Economics View citations (8)
See also Journal Article in Economic Analysis and Policy (2014)
- Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
Working Papers, Tulane University, Department of Economics View citations (12)
See also Journal Article in Foundations and Trends(R) in Microeconomics (2014)
- Estimating Tax Agency Efficiency
Working Papers, Tulane University, Department of Economics View citations (19)
See also Journal Article in Public Budgeting & Finance (2014)
- Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Public Budgeting & Finance (2014)
- Foreclosures and local government revenues from the property tax: The case of Georgia school districts
Working Papers, Tulane University, Department of Economics View citations (8)
See also Journal Article in Regional Science and Urban Economics (2014)
- Fraude fiscal / Tax Fraud
IEB Reports, Institut d'Economia de Barcelona (IEB)
- Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit
Working Paper Series, Victoria University of Wellington, Chair in Public Finance
- Revisiting the Income Tax Effects of Legalizing Same-sex Marriages
Working Papers, Tulane University, Department of Economics View citations (6)
See also Journal Article in Journal of Policy Analysis and Management (2014)
- State Government Revenue Recovery from the Great Recession
Working Papers, Tulane University, Department of Economics View citations (3)
- Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance
Working Papers, Tulane University, Department of Economics
2013
- A Convenient Truth: Property Taxes and Revenue Stability
Working Papers, Tulane University, Department of Economics View citations (8)
- Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag
Working Papers, Tulane University, Department of Economics
- China's Tax-for-Fee Reform and Village Inequality
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Oxford Development Studies (2014)
- Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Journal of Development Studies (2013)
- Empathy, Sympathy, and Tax Compliance
Working Papers, Tulane University, Department of Economics View citations (4)
See also Journal Article in Journal of Economic Psychology (2014)
- Expanding the Theory of Tax Compliance from Individual to Group Motivations
Working Papers, Tulane University, Department of Economics View citations (6)
See also Chapter (2014)
- How did foreclosures affect property values in Georgia School Districts?
Working Papers, Tulane University, Department of Economics
- Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006
Working Papers, Tulane University, Department of Economics View citations (76)
2012
- Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries
Working Papers, Tulane University, Department of Economics View citations (2)
- Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
Working Papers, Tulane University, Department of Economics 
See also Journal Article in Publius: The Journal of Federalism
- Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
Working Papers, Tulane University, Department of Economics View citations (26)
See also Journal Article in Economic Analysis and Policy (2012)
- Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions
Working Papers, Tulane University, Department of Economics View citations (7)
- Do Ethics Matter? Tax Compliance and Morality
Working Papers, Tulane University, Department of Economics View citations (9)
See also Journal Article in Journal of Business Ethics (2011)
- Does Online Cross-border Shopping Affect State Use Tax Liabilities?
Working Papers, Tulane University, Department of Economics View citations (2)
- Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies
Working Papers, Tulane University, Department of Economics View citations (253)
See also Journal Article in International Tax and Public Finance (2012)
- Rethinking Local Government Reliance on the Property Tax
Working Papers, Tulane University, Department of Economics View citations (1)
See also Journal Article in Regional Science and Urban Economics (2011)
- Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior
Working Papers, Tulane University, Department of Economics View citations (25)
See also Journal Article in CESifo Forum (2012)
- Tax Morale and Tax Compliance from the Firm's Perspective
Working Papers, Tulane University, Department of Economics View citations (40)
See also Journal Article in Kyklos (2012)
- Value-added Taxation and Consumption
Working Papers, Tulane University, Department of Economics View citations (4)
See also Journal Article in International Tax and Public Finance (2013)
- Who Benefits from Tax Evasion?
Working Papers, Tulane University, Department of Economics View citations (14)
See also Journal Article in Economic Analysis and Policy (2013)
2011
- Designing Economic Instruments for the Environment in a Decentralized Fiscal System
Working Papers, Tulane University, Department of Economics View citations (5)
Also in Policy Research Working Paper Series, The World Bank (2007) View citations (1)
See also Journal Article in Journal of Economic Surveys (2012)
- Do State Fiscal Policies Affect State Economic Growth?
Working Papers, Tulane University, Department of Economics View citations (19)
See also Journal Article in Public Finance Review (2011)
- Do eBay Sellers Comply with State Sales Taxes?
Working Papers, Tulane University, Department of Economics View citations (4)
See also Journal Article in National Tax Journal (2010)
- Explaining the Growth of Government Spending in South Africa
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in South African Journal of Economics (2010)
- Mobility, Competition, and the Distributional Effects of Tax Evasion
Working Papers, Tulane University, Department of Economics View citations (2)
See also Journal Article in National Tax Journal (2010)
- Municipal Finance of Urban Infrastructure: Knowns and Unknowns
Working Papers, Tulane University, Department of Economics View citations (2)
Also in Working Papers, eSocialSciences (2010) View citations (2)
- 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 View citations (1)
- Taxpayer Information Assistance Services and Tax Compliance Behavior
Working Papers, Tulane University, Department of Economics View citations (10)
See also Journal Article in Journal of Economic Psychology (2010)
- Taxpayer Reporting Responses and the Tax Reform Act of 1986
Working Papers, Tulane University, Department of Economics View citations (1)
- Testing Behavioral Public Economics Theories in the Laboratory
Working Papers, Tulane University, Department of Economics View citations (4)
See also Journal Article in National Tax Journal (2010)
- The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
MPRA Paper, University Library of Munich, Germany 
See also Journal Article in Economics and Politics (2013)
2010
- Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns
Working Papers, Department of Economics, Appalachian State University
2009
- 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
2008
- 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
2007
- 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 View citations (2)
See also Journal Article in Economic Analysis and Policy (2009)
- 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 
See also Journal Article in FinanzArchiv: Public Finance Analysis (2007)
- 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 View citations (24)
- 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 View citations (15)
2006
- 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 View citations (1)
2005
- Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
Working Papers, UW-Whitewater, Department of Economics View citations (4)
- 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) View citations (14)
See also Journal Article in International Journal of Social Economics (2006)
- Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)
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 View citations (20)
2004
- 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) View citations (37)
See also Journal Article in Journal of Economic Psychology (2006)
- 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 View citations (3)
- Stamp duties in Indian states - a case for reform
Policy Research Working Paper Series, The World Bank View citations (11)
- 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 View citations (10)
- 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 View citations (6)
2003
- "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 View citations (42)
2002
- 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 View citations (14)
- 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 View citations (4)
- Payroll taxes in Colombia
Informes de Investigación, Fedesarrollo View citations (5)
2001
- Corruption, Optimal Taxation and Growth
School of Economics and Public Policy Working Papers, University of Adelaide, School of Economics and Public Policy View citations (4)
See also Journal Article in Public Finance Review (2003)
2000
- 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
1998
- 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 View citations (5)
1995
- The Relationship between State and Federal Tax Audits
NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
See also Chapter (1996)
Undated
- Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
University of Chicago - Population Research Center, Chicago - Population Research Center View citations (3)
See also Journal Article in American Economic Review (1990)
Journal Articles
2022
- Audits, audit effectiveness, and post-audit tax compliance
Journal of Economic Behavior & Organization, 2022, 195, (C), 87-102 View citations (1)
See also Working Paper (2020)
- Devising Administrative Policies for Improving Tax Compliance
Canadian Tax Journal, 2022, 70, (Supplement), 43-67
- Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
FinanzArchiv: Public Finance Analysis, 2022, 78, (1-2), 87-111 View citations (1)
See also Working Paper (2021)
- Housing market regulations and strategic divorce propensity in China
Journal of Population Economics, 2022, 35, (3), 1103-1131 
See also Working Paper (2021)
- Inequitable wages and tax evasion
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), 2022, 96, (C) View citations (1)
- Trust, the Pandemic, and Public Policies
National Tax Journal, 2022, 75, (2), 355 - 370 View citations (3)
See also Working Paper (2022)
- Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting
Journal of Economic Behavior & Organization, 2022, 193, (C), 312-333 
See also Working Paper (2021)
- Using “responsive regulation” to reduce tax base erosion
Regulation & Governance, 2022, 16, (3), 738-759
2021
- 40 years of tax evasion games: a meta-analysis
Experimental Economics, 2021, 24, (3), 699-750 View citations (17)
See also Working Paper (2020)
- Experiments on the fly
Journal of Economic Behavior & Organization, 2021, 186, (C), 288-305 
See also Working Paper (2021)
- In the land of OZ: designating opportunity zones
Public Choice, 2021, 188, (3), 503-523 View citations (2)
See also Working Paper (2020)
- Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰
Economics of Education Review, 2021, 83, (C) View citations (1)
- Small business tax compliance under third-party reporting
Journal of Public Economics, 2021, 203, (C) View citations (5)
See also Working Paper (2021)
- Tax evasion, technology, and inequality
Economics of Governance, 2021, 22, (4), 321-343 View citations (7)
See also Working Paper (2021)
- What drives road infrastructure spending?
Public Budgeting & Finance, 2021, 41, (4), 20-49 
See also Working Paper (2021)
2020
- AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA
Economic Inquiry, 2020, 58, (2), 819-833 
See also Working Paper (2019)
- Information Reporting and Tax Compliance
AEA Papers and Proceedings, 2020, 110, 162-66 View citations (7)
- Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective
FinanzArchiv: Public Finance Analysis, 2020, 76, (4), 396-428 View citations (4)
See also Working Paper (2021)
- Tax evasion, market adjustments, and income distribution
IZA World of Labor, 2020, 91 
See also Working Paper (2020)
- Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior
Atlantic Economic Journal, 2020, 48, (2), 147-159 View citations (1)
See also Working Paper (2020)
2019
- Appeals to Social Norms and Taxpayer Compliance
Southern Economic Journal, 2019, 86, (2), 638-666 View citations (2)
See also Working Paper (2019)
- Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions
Games, 2019, 10, (4), 1-23 
See also Working Paper (2019)
- Financial constraints and firm tax evasion
International Tax and Public Finance, 2019, 26, (1), 71-102 View citations (16)
See also Working Paper (2019)
- WHAT MOTIVATES TAX COMPLIANCE?
Journal of Economic Surveys, 2019, 33, (2), 353-388 View citations (86)
See also Working Paper (2019)
2018
- Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax
National Tax Journal, 2018, 71, (2), 379-398 View citations (2)
See also Working Paper (2018)
- The housing crisis, foreclosures, and local tax revenues
Regional Science and Urban Economics, 2018, 70, (C), 300-311 View citations (1)
See also Working Paper (2018)
2017
- Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy
Journal of Economic Behavior & Organization, 2017, 140, (C), 176-196 View citations (9)
See also Working Paper (2016)
- Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform
Regional Science and Urban Economics, 2017, 66, (C), 119-131 View citations (3)
See also Working Paper (2017)
- Is Economics Useful for Public Policy?
Southern Economic Journal, 2017, 83, (4), 835-854 View citations (7)
See also Working Paper (2018)
- Using Behavioral Economics in Public Economics
Public Finance Review, 2017, 45, (1), 4-9 
See also Working Paper (2016)
- What Drives State Tax Reforms?
Public Finance Review, 2017, 45, (4), 443-457 View citations (1)
See also Working Paper (2016)
- When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance
Fiscal Studies, 2017, 38, 587-613 View citations (33)
See also Working Paper (2017)
2016
- Corruption and firm tax evasion
Journal of Economic Behavior & Organization, 2016, 124, (C), 146-163 View citations (79)
See also Working Paper (2016)
- Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States
Southern Economic Journal, 2016, 82, (3), 725-747 View citations (2)
See also Working Paper (2015)
- Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
Southern Economic Journal, 2016, 83, (2), 437-463 View citations (10)
See also Working Paper (2017)
- Honesty or dishonesty of taxpayer communications in an enforcement regime
Journal of Economic Psychology, 2016, 56, (C), 85-96 View citations (11)
See also Working Paper (2016)
- Property tax delinquency and its spillover effects on nearby properties
Regional Science and Urban Economics, 2016, 58, (C), 71-77 View citations (5)
See also Working Paper (2016)
- Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations
Economy of region, 2016, 1, (2), 560 - 568
- Testing Kuznets’ hypothesis for Russian regions: trends and interpretations
Экономика региона, 2016, 12, (2), 560-568 
See also Working Paper (2016)
- Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers
Public Budgeting & Finance, 2016, 36, (1), 22-46 View citations (1)
See also Working Paper (2015)
- “Province-Managing-County” fiscal reform, land expansion, and urban growth in China
Journal of Housing Economics, 2016, 33, (C), 82-100 View citations (11)
See also Working Paper (2016)
2015
- FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD
Journal of Economic Surveys, 2015, 29, (2), 230-262 View citations (6)
- ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS
Economic Inquiry, 2015, 53, (2), 1170-1186 View citations (91)
See also Working Paper (2015)
- Re-designing equalization transfers: an application to South Africa provincial equitable share
Journal of Developing Areas, 2015, 49, (1), 1-22 View citations (2)
See also Working Paper (2015)
- The Need for Replications
Public Finance Review, 2015, 43, (2), 139-142 View citations (1)
- Whither the Marriage Tax?
National Tax Journal, 2015, 68, (2), 251-280 View citations (5)
See also Working Paper (2015)
2014
- China's Tax-for-Fee Reform and Village Inequality
Oxford Development Studies, 2014, 42, (1), 38-64 
See also Working Paper (2013)
- Does an uncertain tax system encourage üaggressive tax planningý?
Economic Analysis and Policy, 2014, 44, (1), 30-38 View citations (6)
See also Working Paper (2014)
- Empathy, sympathy, and tax compliance
Journal of Economic Psychology, 2014, 40, (C), 62-82 View citations (37)
See also Working Paper (2013)
- Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
Foundations and Trends(R) in Microeconomics, 2014, 10, (4), 209-274 View citations (12)
See also Working Paper (2014)
- Estimating Tax Agency Efficiency
Public Budgeting & Finance, 2014, 34, (3), 92-110 View citations (20)
See also Working Paper (2014)
- Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax
Public Budgeting & Finance, 2014, 34, (4), 61-79 View citations (2)
See also Working Paper (2014)
- 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 View citations (8)
See also Working Paper (2014)
- Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages
Journal of Policy Analysis and Management, 2014, 33, (2), 263-289 View citations (4)
See also Working Paper (2014)
- Tax evasion, labor market effects, and income distribution
IZA World of Labor, 2014, 91 View citations (5)
2013
- Applying Behavioral Economics to the Public Sector
Hacienda Pública Española / Review of Public Economics, 2013, 206, (3), 91-134 View citations (5)
See also Working Paper (2014)
- Can Tax Reform Solve the “Fiscal Trilemma†?
Public Finance Review, 2013, 41, (6), 711-720
- Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?
Journal of Development Studies, 2013, 49, (4), 516-532 View citations (6)
See also Working Paper (2013)
- Introduction to the Special Issue
Public Finance Review, 2013, 41, (5), 507-509
- The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
Economics and Politics, 2013, 25, (2), 162-180 View citations (1)
See also Working Paper (2011)
- Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006
Public Finance Review, 2013, 41, (5), 510-543 View citations (74)
- Value-added taxation and consumption
International Tax and Public Finance, 2013, 20, (1), 105-128 View citations (21)
See also Working Paper (2012)
- Who Benefits from Tax Evasion?
Economic Analysis and Policy, 2013, 43, (2), 139-154 View citations (21)
See also Working Paper (2012)
2012
- Baseball Salaries and Income Taxes
Journal of Sports Economics, 2012, 13, (6), 619-634 View citations (1)
- Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
Economic Analysis and Policy, 2012, 42, (2), 133-152 View citations (28)
See also Working Paper (2012)
- DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM
Journal of Economic Surveys, 2012, 26, (2), 177-202 View citations (11)
See also Working Paper (2011)
- Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
International Tax and Public Finance, 2012, 19, (1), 54-77 View citations (266)
See also Working Paper (2012)
- Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour
CESifo Forum, 2012, 13, (02), 33-40 View citations (22)
See also Working Paper (2012)
- Social programs as positive inducements for tax participation
Journal of Economic Behavior & Organization, 2012, 84, (1), 85-96 View citations (19)
- Tax Morale and Tax Compliance from the Firm's Perspective
Kyklos, 2012, 65, (1), 1-17 View citations (41)
See also Working Paper (2012)
2011
- A Call for Replication Studies
Public Finance Review, 2011, 39, (1), 190-190 
Also in Public Finance Review, 2010, 38, (3), 275-281 (2010)  Public Finance Review, 2010, 38, (2), 139-145 (2010)  Public Finance Review, 2010, 38, (4), 501-507 (2010) View citations (7) Public Finance Review, 2010, 38, (6), 787-793 (2010) View citations (9) Public Finance Review, 2010, 38, (1), 4-10 (2010)  Public Finance Review, 2010, 38, (5), 647-653 (2010) View citations (7)
- Do Ethics Matter? Tax Compliance and Morality
Journal of Business Ethics, 2011, 101, (4), 635-651 View citations (164)
See also Working Paper (2012)
- Do State Fiscal Policies Affect State Economic Growth?
Public Finance Review, 2011, 39, (4), 483-526 View citations (18)
See also Working Paper (2011)
- Introduction to the Special Issue: Tax Evasion
Public Finance Review, 2011, 39, (1), 3-4
- Rethinking local government reliance on the property tax
Regional Science and Urban Economics, 2011, 41, (4), 320-331 View citations (41)
See also Working Paper (2012)
2010
- Do Ebay Sellers Comply With State Sales Taxes?
National Tax Journal, 2010, 63, (2), 215-36 View citations (9)
See also Working Paper (2011)
- EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA
South African Journal of Economics, 2010, 78, (2), 152-169 View citations (11)
See also Working Paper (2011)
- Introduction to the Special Issues: Government Programs, Distribution, and Equity
Public Finance Review, 2010, 38, (5), 511-512 
Also in Public Finance Review, 2010, 38, (4), 407-408 (2010)
- Mobility, Competition, and the Distributional Effects of Tax Evasion
National Tax Journal, 2010, 63, (4), 1055-84 View citations (15)
See also Working Paper (2011)
- Taxpayer information assistance services and tax compliance behavior
Journal of Economic Psychology, 2010, 31, (4), 577-586 View citations (93)
See also Working Paper (2011)
- Testing Behavioral Public Economics Theories in the Laboratory
National Tax Journal, 2010, 63, (4), 635-58 View citations (24)
See also Working Paper (2011)
2009
- 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 View citations (9)
See also Working Paper (2007)
- Distance and intrastate college student migration
Economics of Education Review, 2009, 28, (6), 728-738 View citations (46)
- Do Individuals Comply on Income Not Reported by Their Employer?
Public Finance Review, 2009, 37, (2), 120-141 View citations (23)
- Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes
Economics Bulletin, 2009, 29, (4), 2556-2572 View citations (11)
- Getting the word out: Enforcement information dissemination and compliance behavior
Journal of Public Economics, 2009, 93, (3-4), 392-402 View citations (112)
- Globalization and tax policy
The North American Journal of Economics and Finance, 2009, 20, (2), 193-211 View citations (9)
- PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET
Economic Inquiry, 2009, 47, (1), 118-134 View citations (76)
- Spatiality and Persistence in U.S. Individual Income Tax Compliance
National Tax Journal, 2009, 62, (1), 101-24 View citations (34)
- THE CHOICE OF OPENING PRICES ON EBAY*
Manchester School, 2009, 77, (4), 411-429 View citations (3)
2008
- Social Capital and Tax Morale in Spain
Economic Analysis and Policy, 2008, 38, (1), 73-87 View citations (23)
- The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria
Journal of Developing Areas, 2008, 42, (1), 1-19
2007
- Are Jamaica’s Direct Taxes on Labor “Fair†?
Public Finance Review, 2007, 35, (1), 83-102 View citations (9)
- How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 350-373 
See also Working Paper (2007)
- Introduction
Public Finance Review, 2007, 35, (2), 175-175
- Using Laboratory Experimentsin Public Economics
National Tax Journal, 2007, 60, (1), 129-52 View citations (49)
- Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
International Advances in Economic Research, 2007, 13, (3), 255-267 View citations (1)
2006
- Audit Certainty, Audit Productivity, and Taxpayer Compliance
National Tax Journal, 2006, 59, (4), 801-16 View citations (45)
- Culture differences and tax morale in the United States and in Europe
Journal of Economic Psychology, 2006, 27, (2), 224-246 View citations (336)
See also Working Paper (2004)
- Russian attitudes toward paying taxes – before, during, and after the transition
International Journal of Social Economics, 2006, 33, (12), 832-857 
See also Working Paper (2005)
2005
- Do state motor fuel sales-below-cost laws lower prices?
Journal of Urban Economics, 2005, 57, (1), 189-211 View citations (18)
- 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 View citations (15)
- Sales Taxes and the Decision to Purchase Online
Public Finance Review, 2005, 33, (2), 184-212 View citations (31)
- Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
Southern Economic Journal, 2005, 72, (2), 305-328
2004
- Audit Selection and Firm Compliance With a Broad-Based Sales Tax
National Tax Journal, 2004, 57, (2), 209-27 View citations (21)
- Introduction
Review of Economics of the Household, 2004, 2, (3), 231-235
- Statement from the Editor
Public Finance Review, 2004, 32, (1), 3-3
- Tax compliance as a coordination game
Journal of Economic Behavior & Organization, 2004, 54, (3), 297-312 View citations (80)
- The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment
Land Economics, 2004, 80, (3), 433-447 View citations (12)
2003
- Corruption, Optimal Taxation, and Growth
Public Finance Review, 2003, 31, (3), 207-240 View citations (25)
See also Working Paper (2001)
- Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
Review of Economics of the Household, 2003, 1, (3), 169-186 View citations (14)
2002
- Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions
Journal of Industrial Economics, 2002, 50, (3), 337-349 View citations (47)
- Who Pays the Ticket Tax?
Public Finance Review, 2002, 30, (1), 27-40
2001
- CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS
Bulletin of Indonesian Economic Studies, 2001, 37, (1), 83-102 View citations (21)
- Tax Reductions, Tax Changes, and the Marriage Penalty
National Tax Journal, 2001, 54, (3), 455-72
2000
- Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage
National Tax Journal, 2000, 53, (2), 201-14 View citations (10)
1999
- Changing the Social Norm of Tax Compliance by Voting
Kyklos, 1999, 52, (2), 141-171 View citations (177)
- For Love or Money? The Impact of Income Taxes on Marriage
Economica, 1999, 66, (263), 297-316 View citations (29)
- Policy Watch: The Marriage Penalty
Journal of Economic Perspectives, 1999, 13, (3), 193-204 View citations (53)
- Why do Tax and Expenditure Limitations Pass in State Elections?
Public Finance Review, 1999, 27, (5), 481-510 View citations (11)
1998
- Are Government Revenues From Financial Repression Worth the Costs?
Public Finance Review, 1998, 26, (3), 187-213 View citations (5)
- 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 (37)
1997
- 'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce
Journal of Human Resources, 1997, 32, (2), 388-412 View citations (34)
- Income taxes and the timing of marital decisions
Journal of Public Economics, 1997, 64, (2), 219-240 View citations (36)
1996
- The Rise and Fall and Rise... Of the Marriage Tax
National Tax Journal, 1996, 49, (4), 571-89 View citations (13)
- What Is an "Optimal'"Tax System?
National Tax Journal, 1996, 49, (1), 117-33 View citations (13)
1995
- Does the Income Tax Affect Marital Decisions?
National Tax Journal, 1995, 48, (4), 565-72 View citations (21)
- Economic and Noneconomic Factors in Tax Compliance
Kyklos, 1995, 48, (1), 1-18 View citations (123)
- Social Services and the Fiscal Burden in Russia
Comparative Economic Studies, 1995, 37, (4), 19-30 View citations (1)
- Tax Compliance With Two-Sided Uncertainty
Public Finance Review, 1995, 23, (2), 139-166 View citations (14)
Also in Public Finance Review, 1995, 23, (2), 139-140 (1995) View citations (14)
- Taxation, imperfect competition, and discontinuities
International Tax and Public Finance, 1995, 2, (3), 419-438
- Testing Ricardian Equivalence under Uncertainty
Public Choice, 1995, 85, (1-2), 11-29 View citations (16)
1994
- Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest
Environment and Planning C, 1994, 12, (3), 333-346 View citations (7)
- Shocks and Valuation in the Rental Housing Market
Journal of Urban Economics, 1994, 36, (2), 117-142 View citations (9)
1993
- Audit selection and income tax underreporting in the tax compliance game
Journal of Development Economics, 1993, 42, (1), 1-33 View citations (41)
- Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries
National Tax Journal, 1993, 46, (4), 463-76 View citations (46)
- Fiscal exchange, collective decision institutions, and tax compliance
Journal of Economic Behavior & Organization, 1993, 22, (3), 285-303 View citations (167)
- Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
National Tax Journal, 1993, 46, (1), 53-60 View citations (43)
- Tax Compliance with Endogenous Audit Selection Rules
Kyklos, 1993, 46, (1), 27-45 View citations (66)
1992
- Estimating the Determinants of Taxpayer Compliance With Experimental Data
National Tax Journal, 1992, 45, (1), 107-14 View citations (181)
- Institutional Uncertainty and Taxpayer Compliance
American Economic Review, 1992, 82, (4), 1018-26 View citations (120)
- Why do people pay taxes?
Journal of Public Economics, 1992, 48, (1), 21-38 View citations (523)
1991
- Tax Base Erosion in Developing Countries
Economic Development and Cultural Change, 1991, 39, (4), 849-72 View citations (56)
- The Item Veto and State Government Expenditures
Public Choice, 1991, 68, (1-3), 1-15 View citations (16)
1990
- Amazing Grace: Tax Amnesties and Compliance
National Tax Journal, 1990, 43, (1), 23-37 View citations (45)
- Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
American Economic Review, 1990, 80, (3), 545-56 View citations (86)
See also Working Paper
- Tax Amnesties and Tax Revenues
Public Finance Review, 1990, 18, (4), 433-453 View citations (23)
- Tax Avoidance and Tax Evasion as a Joint Portfolio Choice
Public Finance = Finances publiques, 1990, 45, (2), 193-200 View citations (5)
- Tax Structure and Tax Compliance
The Review of Economics and Statistics, 1990, 72, (4), 603-13 View citations (43)
1988
- Compliance Costs and the Tax Avoidance-Tax Evasion Decision
Public Finance Review, 1988, 16, (1), 31-66 View citations (26)
- Uncertain Tax Policies, Individual Behavior, and Welfare
American Economic Review, 1988, 78, (1), 237-45 View citations (68)
1987
- Who Benefits from Indexation?
Public Finance Review, 1987, 15, (1), 27-44
1985
- Tax expenditures and other programs to stimulate housing: Do we need more?
Journal of Urban Economics, 1985, 18, (2), 180-195 View citations (4)
- The Welfare Cost of the Underground Economy
Economic Inquiry, 1985, 23, (2), 243-63 View citations (20)
1984
- Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare
Journal of Financial and Quantitative Analysis, 1984, 19, (1), 113-126 View citations (35)
1983
- Intergovernmental Grants and Social Welfare
Public Finance = Finances publiques, 1983, 38, (3), 376-97 View citations (2)
- The Optimal Structure of Intergovernmental Grants
Public Finance Review, 1983, 11, (4), 387-417 View citations (1)
1982
- Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment
Public Finance Review, 1982, 10, (2), 134-157 View citations (12)
Undated
- Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
Publius: The Journal of Federalism, 41, (4), 636-661 
See also Working Paper (2012)
Edited books
2016
- Economic Behaviour and Taxation
Books, Edward Elgar Publishing
2015
- Tax Reform in Developing Countries, vol Two volume set
Books, Edward Elgar Publishing View citations (2)
2011
- The Economics of Taxation, vol Two volume set
Books, Edward Elgar Publishing View citations (1)
2004
- Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia
Books, Edward Elgar Publishing View citations (21)
2003
- Public Finance in Developing and Transitional Countries
Books, Edward Elgar Publishing View citations (65)
Chapters
2018
- State and federal tax policy toward nonprofit organizations
Chapter 19 in Handbook of Research on Nonprofit Economics and Management, 2018, pp 370-385 
See also Working Paper (2017)
2014
- 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 View citations (3)
See also Working Paper (2013)
2012
- Designing Alternative Strategies to Reduce Tax Evasion
Chapter 2 in Tax Evasion and the Shadow Economy, 2012 View citations (2)
2004
- Decentralization and Local Government Borrowing in Indonesia
Chapter 10 in Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, 2004 View citations (1)
- Introduction
Chapter 1 in Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, 2004 View citations (2)
2003
- Globalization and state„local government finances
Chapter 9 in State and Local Finances under Pressure, 2003 View citations (2)
1996
- The Relationship between State and Federal Tax Audits
A chapter in Empirical Foundations of Household Taxation, 1996, pp 235-277 View citations (3)
See also Working Paper (1995)
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