Details about James Alm

E-mail:
Homepage:	https://liberalarts.tulane.edu/departments/economics/people/james-alm
Postal address:	Department of Economics Tulane University 6823 St. Charles Avenue Tilton Hall New Orleans, LA 70118
Workplace:	Department of Economics, Tulane University, (more information at EDIRC)

Access statistics for papers by James Alm.

Last updated 2025-01-06. Update your information in the RePEc Author Service.

Short-id: pal49

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Jump to Journal Articles Edited books Chapters

Working Papers

2024

1. Do "Birds of a Feather Flock Together?" Gender Differences in Decision-making Homophily of Friendships
   Working Papers, Tulane University, Department of Economics
2. Do We Have The Tools For Achieving Distributive Tax Justice?
   Working Papers, Tulane University, Department of Economics
   See also Journal Article Do we have the tools for achieving distributive tax justice?, South African Journal of Accounting Research, Taylor & Francis Journals (2024) (2024)
3. Tax Compliance, Social Norms, and Influencers
   Working Papers, Tulane University, Department of Economics
4. Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World
   Working Papers, Tulane University, Department of Economics
5. Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth
   Working Papers, Tulane University, Department of Economics
   See also Journal Article Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth, The B.E. Journal of Macroeconomics, De Gruyter (2024) (2024)

2023

6. Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices
   Working Papers, Tulane University, Department of Economics
   See also Journal Article Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices, Real Estate Economics, American Real Estate and Urban Economics Association (2024) (2024)
7. IS A BONANZA OF ELECTRIC VEHICLE GIFTS ON THE HORIZON?
   Working Papers, Tulane University, Department of Economics
8. MULTIBILLION-DOLLAR TAX QUESTIONS
   Working Papers, Tulane University, Department of Economics
9. NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE
   Working Papers, Tulane University, Department of Economics View citations (1)
   See also Journal Article Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance, Economies, MDPI (2023) View citations (2) (2023)
10. RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS
    Working Papers, Tulane University, Department of Economics View citations (4)
    See also Journal Article Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus, National Tax Journal, University of Chicago Press (2023) View citations (4) (2023)
11. REVISING FORM 1040 FOR THE TWENTY-FIRST CENTURY
    Working Papers, Tulane University, Department of Economics

2022

12. Can ethics change? Enforcement and its effects on taxpayer compliance
    Working Papers, Tulane University, Department of Economics
13. 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
    See also Journal Article Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?, Economic and Political Studies, Taylor & Francis Journals (2023) (2023)
14. Devising Administrative Approaches for Improving Tax Compliance
    Working Papers, Tulane University, Department of Economics
15. Trust, the Pandemic, and Public Policies
    Working Papers, Tulane University, Department of Economics View citations (5)
    See also Journal Article Trust, the Pandemic, and Public Policies, National Tax Journal, University of Chicago Press (2022) View citations (6) (2022)
16. Using behavioural economics to understand tax compliance
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Using behavioural economics to understand tax compliance, Economic and Political Studies, Taylor & Francis Journals (2023) View citations (1) (2023)

2021

17. 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 Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2022) View citations (5) (2022)
18. Experiments on the Fly
    Working Papers, Tulane University, Department of Economics View citations (2)
    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 Experiments on the fly, Journal of Economic Behavior & Organization, Elsevier (2021) View citations (1) (2021)
19. Housing Market Regulations and Strategic Divorce Propensity in China
    Working Papers, Tulane University, Department of Economics View citations (4)
    See also Journal Article Housing market regulations and strategic divorce propensity in China, Journal of Population Economics, Springer (2022) View citations (3) (2022)
20. Small Business Tax Compliance under Third-party Reporting
    Working Papers, Tulane University, Department of Economics View citations (11)
    See also Journal Article Small business tax compliance under third-party reporting, Journal of Public Economics, Elsevier (2021) View citations (11) (2021)
21. Tax Amnesties, Recidivism, and the Need for Reform
    Working Papers, Tulane University, Department of Economics
22. Tax Evasion, Technology, and Inequality
    Working Papers, Tulane University, Department of Economics View citations (16)
    See also Journal Article Tax evasion, technology, and inequality, Economics of Governance, Springer (2021) View citations (16) (2021)
23. 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 View citations (1)
    See also Journal Article Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2020) View citations (8) (2020)
24. 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 Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting, Journal of Economic Behavior & Organization, Elsevier (2022) View citations (3) (2022)
25. What Drivers Road Infrastructure Spending?
    Working Papers, Tulane University, Department of Economics View citations (1)
    See also Journal Article What drives road infrastructure spending?, Public Budgeting & Finance, Wiley Blackwell (2021) (2021)

2020

26. 40 Years of Tax Evasion Games: A Meta-Analysis
    Working Papers, Tulane University, Department of Economics View citations (22)
    See also Journal Article 40 years of tax evasion games: a meta-analysis, Experimental Economics, Springer (2021) View citations (43) (2021)
27. Audits, Audit Effectiveness, and Post-audit Tax Compliance
    Working Papers, Tulane University, Department of Economics View citations (2)
    See also Journal Article Audits, audit effectiveness, and post-audit tax compliance, Journal of Economic Behavior & Organization, Elsevier (2022) View citations (15) (2022)
28. In the Land of OZ: Designating Opportunity Zones
    Working Papers, Tulane University, Department of Economics
    See also Journal Article In the land of OZ: designating opportunity zones, Public Choice, Springer (2021) View citations (7) (2021)
29. Laboratory Experiments
    Working Papers, Tulane University, Department of Economics
30. New Technologies and the Evolution of Tax Compliance
    Working Papers, Tulane University, Department of Economics View citations (7)
31. Tax Evasion, Market Adjustments, and Income Distribution
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Tax evasion, market adjustments, and income distribution, IZA World of Labor, Institute of Labor Economics (IZA) (2020) (2020)
32. Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior
    Working Papers, Tulane University, Department of Economics View citations (2)
    See also Journal Article Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior, Atlantic Economic Journal, Springer (2020) View citations (3) (2020)

2019

33. 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 AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA, Economic Inquiry, Western Economic Association International (2020) (2020)
34. Appeals to Social Norms and Taxpayer Compliance
    Working Papers, Tulane University, Department of Economics View citations (4)
    See also Journal Article Appeals to Social Norms and Taxpayer Compliance, Southern Economic Journal, John Wiley & Sons (2019) View citations (3) (2019)
35. CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS
    Working Papers, Tulane University, Department of Economics View citations (4)
36. Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions
    Working Papers, Tulane University, Department of Economics View citations (1)
    See also Journal Article Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions, Games, MDPI (2019) View citations (2) (2019)
37. Financial Constraints and Firm Tax Evasion
    Working Papers, Tulane University, Department of Economics View citations (26)
    See also Journal Article Financial constraints and firm tax evasion, International Tax and Public Finance, Springer (2019) View citations (27) (2019)
38. Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes
    Working Papers, Tulane University, Department of Economics View citations (1)
39. Re-assessing the Costs of the Stepped-up Tax Basis Rule
    Working Papers, Tulane University, Department of Economics View citations (1)
40. What Motivates Tax Compliance
    Working Papers, Tulane University, Department of Economics View citations (143)
    See also Journal Article WHAT MOTIVATES TAX COMPLIANCE?, Journal of Economic Surveys, Wiley Blackwell (2019) View citations (141) (2019)

2018

41. Corruption, Taxation, and Tax Evasion
    Working Papers, Tulane University, Department of Economics View citations (3)
42. 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 (10)
    See also Journal Article Is Economics Useful for Public Policy?, Southern Economic Journal, John Wiley & Sons (2017) View citations (9) (2017)
43. Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax
    Working Papers, Tulane University, Department of Economics View citations (5)
    See also Journal Article Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax, National Tax Journal, National Tax Association (2018) View citations (5) (2018)
44. Tax and Corruption: A Global Perspective
    Working Papers, Tulane University, Department of Economics
45. The Housing Crisis, Foreclosures, and Local Tax Revenues
    Working Papers, Tulane University, Department of Economics View citations (1)
    See also Journal Article The housing crisis, foreclosures, and local tax revenues, Regional Science and Urban Economics, Elsevier (2018) View citations (1) (2018)
46. 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

47. 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 Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform, Regional Science and Urban Economics, Elsevier (2017) View citations (3) (2017)
48. 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 (53)
    See also Journal Article Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods, Southern Economic Journal, John Wiley & Sons (2016) View citations (26) (2016)
49. State and Federal Tax Policy toward Nonprofit Organizations
    Working Papers, Tulane University, Department of Economics
    See also Chapter State and federal tax policy toward nonprofit organizations, Chapters, Edward Elgar Publishing (2018) (2018)
50. Tax Policy Effects on Business Incentives in Pakistan
    Working Papers, Tulane University, Department of Economics
51. When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance View citations (11)
    Also in Working Papers, Department of Economics, Appalachian State University (2013) View citations (13)
    Working Papers, Tulane University, Department of Economics (2016) View citations (9)
    See also Journal Article When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance, Fiscal Studies, Institute for Fiscal Studies (2017) View citations (43) (2017)

2016

52. "Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China
    Working Papers, Tulane University, Department of Economics View citations (15)
    See also Journal Article “Province-Managing-County” fiscal reform, land expansion, and urban growth in China, Journal of Housing Economics, Elsevier (2016) View citations (12) (2016)
53. Corruption and Firm Tax Evasion
    Working Papers, Tulane University, Department of Economics View citations (93)
    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 Corruption and firm tax evasion, Journal of Economic Behavior & Organization, Elsevier (2016) View citations (86) (2016)
54. 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 Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy, Journal of Economic Behavior & Organization, Elsevier (2017) View citations (15) (2017)
55. Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime
    Working Papers, Tulane University, Department of Economics View citations (13)
    See also Journal Article Honesty or dishonesty of taxpayer communications in an enforcement regime, Journal of Economic Psychology, Elsevier (2016) View citations (11) (2016)
56. Property Tax Delinquency and its Spillover Effects on Nearby Properties
    Working Papers, Tulane University, Department of Economics View citations (5)
    See also Journal Article Property tax delinquency and its spillover effects on nearby properties, Regional Science and Urban Economics, Elsevier (2016) View citations (5) (2016)
57. Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Testing Kuznets’ hypothesis for Russian regions: trends and interpretations, Экономика региона, CyberLeninka (2016) (2016)
58. Testing for Ricardian Equivalence in Indonesia
    Working Papers, Tulane University, Department of Economics View citations (2)
59. Using Behavioral Economics in Public Economics
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Using Behavioral Economics in Public Economics, Public Finance Review (2017) (2017)
60. W(h)ither the Tax Gap?
    Working Papers, Tulane University, Department of Economics
61. What Drives State Tax Reforms?
    Working Papers, Tulane University, Department of Economics View citations (1)
    See also Journal Article What Drives State Tax Reforms?, Public Finance Review (2017) View citations (1) (2017)

2015

62. 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)
63. Assessing and Reforming Enterprise Taxation in Pakistan
    Working Papers, Tulane University, Department of Economics View citations (1)
64. Detroit Property Tax Delinquency---Social Contract in Crisis
    Working Papers, Tulane University, Department of Economics View citations (6)
65. Did Latvia's Flat Tax Reform Improve Growth?
    Working Papers, Tulane University, Department of Economics
66. Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States, Southern Economic Journal, John Wiley & Sons (2016) View citations (5) (2016)
67. On the External Validity of Laboratory Tax Compliance Experiments
    Working Papers, Tulane University, Department of Economics View citations (91)
    See also Journal Article ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS, Economic Inquiry, Western Economic Association International (2015) View citations (101) (2015)
68. 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 Re-designing equalization transfers: an application to South Africa provincial equitable share, Journal of Developing Areas, Tennessee State University, College of Business (2015) View citations (2) (2015)
69. The Internal Revenue Service and the American Middle Class
    Working Papers, Tulane University, Department of Economics
70. The Role of Tax Exemptions and Credits
    Working Papers, Tulane University, Department of Economics
71. Understanding and Combatting Tax Evasion
    Working Papers, Tulane University, Department of Economics View citations (1)
72. 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 Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers, Public Budgeting & Finance, Wiley Blackwell (2016) View citations (1) (2016)
73. Whither the Marriage Tax?
    Working Papers, Tulane University, Department of Economics View citations (5)
    See also Journal Article Whither the Marriage Tax?, National Tax Journal, National Tax Association (2015) View citations (5) (2015)

2014

74. Applying Behavioral Economics to the Public Sector
    Working Papers, Tulane University, Department of Economics View citations (3)
    See also Journal Article Applying Behavioral Economics to the Public Sector, Hacienda Pública Española / Review of Public Economics, IEF (2013) View citations (5) (2013)
75. Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?
    Working Papers, Tulane University, Department of Economics View citations (11)
    See also Journal Article Does an uncertain tax system encourage üaggressive tax planningý?, Economic Analysis and Policy, Elsevier (2014) View citations (9) (2014)
76. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
    Working Papers, Tulane University, Department of Economics View citations (14)
    See also Journal Article Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings, Foundations and Trends(R) in Microeconomics, now publishers (2014) View citations (14) (2014)
77. Estimating Tax Agency Efficiency
    Working Papers, Tulane University, Department of Economics View citations (21)
    See also Journal Article Estimating Tax Agency Efficiency, Public Budgeting & Finance, Wiley Blackwell (2014) View citations (21) (2014)
78. 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 Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax, Public Budgeting & Finance, Wiley Blackwell (2014) View citations (2) (2014)
79. Foreclosures and local government revenues from the property tax: The case of Georgia school districts
    Working Papers, Tulane University, Department of Economics View citations (9)
    See also Journal Article Foreclosures and local government revenues from the property tax: The case of Georgia school districts, Regional Science and Urban Economics, Elsevier (2014) View citations (8) (2014)
80. Fraude fiscal / Tax Fraud
    IEB Reports, Institut d'Economia de Barcelona (IEB)
81. Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit
    Working Paper Series, Victoria University of Wellington, Chair in Public Finance
82. Revisiting the Income Tax Effects of Legalizing Same-sex Marriages
    Working Papers, Tulane University, Department of Economics View citations (8)
    See also Journal Article Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages, Journal of Policy Analysis and Management, John Wiley & Sons, Ltd. (2014) View citations (6) (2014)
83. State Government Revenue Recovery from the Great Recession
    Working Papers, Tulane University, Department of Economics View citations (3)
84. Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance
    Working Papers, Tulane University, Department of Economics

2013

85. A Convenient Truth: Property Taxes and Revenue Stability
    Working Papers, Tulane University, Department of Economics View citations (11)
86. Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag
    Working Papers, Tulane University, Department of Economics
87. China's Tax-for-Fee Reform and Village Inequality
    Working Papers, Tulane University, Department of Economics
    See also Journal Article China's Tax-for-Fee Reform and Village Inequality, Oxford Development Studies, Taylor & Francis Journals (2014) (2014)
88. Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?
    Working Papers, Tulane University, Department of Economics View citations (6)
    See also Journal Article Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?, Journal of Development Studies, Taylor & Francis Journals (2013) View citations (6) (2013)
89. Empathy, Sympathy, and Tax Compliance
    Working Papers, Tulane University, Department of Economics View citations (4)
    See also Journal Article Empathy, sympathy, and tax compliance, Journal of Economic Psychology, Elsevier (2014) View citations (44) (2014)
90. Expanding the Theory of Tax Compliance from Individual to Group Motivations
    Working Papers, Tulane University, Department of Economics View citations (7)
    See also Chapter Expanding the theory of tax compliance from individual to group motivations, Chapters, Edward Elgar Publishing (2014) View citations (3) (2014)
91. How did foreclosures affect property values in Georgia School Districts?
    Working Papers, Tulane University, Department of Economics
92. Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006
    Working Papers, Tulane University, Department of Economics View citations (91)

2012

93. 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 (3)
94. Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
    Working Papers, Tulane University, Department of Economics
    See also Journal Article Citizen "Trust" as an Explanation of State Education Funding to Local School Districts, Publius: The Journal of Federalism, CSF Associates Inc.
95. Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    Working Papers, Tulane University, Department of Economics View citations (32)
    See also Journal Article Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation, Economic Analysis and Policy, Elsevier (2012) View citations (33) (2012)
96. Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions
    Working Papers, Tulane University, Department of Economics View citations (7)
97. Do Ethics Matter? Tax Compliance and Morality
    Working Papers, Tulane University, Department of Economics View citations (9)
    See also Journal Article Do Ethics Matter? Tax Compliance and Morality, Journal of Business Ethics, Springer (2011) View citations (188) (2011)
98. Does Online Cross-border Shopping Affect State Use Tax Liabilities?
    Working Papers, Tulane University, Department of Economics View citations (2)
99. Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies
    Working Papers, Tulane University, Department of Economics View citations (304)
    See also Journal Article Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies, International Tax and Public Finance, Springer (2012) View citations (305) (2012)
100. Rethinking Local Government Reliance on the Property Tax
     Working Papers, Tulane University, Department of Economics View citations (1)
     See also Journal Article Rethinking local government reliance on the property tax, Regional Science and Urban Economics, Elsevier (2011) View citations (43) (2011)
101. Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior
     Working Papers, Tulane University, Department of Economics View citations (27)
     See also Journal Article Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour, CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich (2012) View citations (31) (2012)
102. Tax Morale and Tax Compliance from the Firm's Perspective
     Working Papers, Tulane University, Department of Economics View citations (47)
     See also Journal Article Tax Morale and Tax Compliance from the Firm's Perspective, Kyklos, Wiley Blackwell (2012) View citations (47) (2012)
103. Value-added Taxation and Consumption
     Working Papers, Tulane University, Department of Economics View citations (4)
     See also Journal Article Value-added taxation and consumption, International Tax and Public Finance, Springer (2013) View citations (25) (2013)
104. Who Benefits from Tax Evasion?
     Working Papers, Tulane University, Department of Economics View citations (14)
     See also Journal Article Who Benefits from Tax Evasion?, Economic Analysis and Policy, Elsevier (2013) View citations (25) (2013)

2011

105. 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 DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM, Journal of Economic Surveys, Wiley Blackwell (2012) View citations (11) (2012)
106. Do State Fiscal Policies Affect State Economic Growth?
     Working Papers, Tulane University, Department of Economics View citations (22)
     See also Journal Article Do State Fiscal Policies Affect State Economic Growth?, Public Finance Review (2011) View citations (21) (2011)
107. Do eBay Sellers Comply with State Sales Taxes?
     Working Papers, Tulane University, Department of Economics View citations (4)
     See also Journal Article Do Ebay Sellers Comply With State Sales Taxes?, National Tax Journal, National Tax Association (2010) View citations (9) (2010)
108. Explaining the Growth of Government Spending in South Africa
     Working Papers, Tulane University, Department of Economics View citations (2)
     See also Journal Article EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA, South African Journal of Economics, Economic Society of South Africa (2010) View citations (12) (2010)
109. Mobility, Competition, and the Distributional Effects of Tax Evasion
     Working Papers, Tulane University, Department of Economics View citations (2)
     See also Journal Article Mobility, Competition, and the Distributional Effects of Tax Evasion, National Tax Journal, National Tax Association (2010) View citations (17) (2010)
110. 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)
111. 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 (2)
112. Taxpayer Information Assistance Services and Tax Compliance Behavior
     Working Papers, Tulane University, Department of Economics View citations (10)
     See also Journal Article Taxpayer information assistance services and tax compliance behavior, Journal of Economic Psychology, Elsevier (2010) View citations (101) (2010)
113. Taxpayer Reporting Responses and the Tax Reform Act of 1986
     Working Papers, Tulane University, Department of Economics View citations (1)
114. Testing Behavioral Public Economics Theories in the Laboratory
     Working Papers, Tulane University, Department of Economics View citations (4)
     See also Journal Article Testing Behavioral Public Economics Theories in the Laboratory, National Tax Journal, National Tax Association (2010) View citations (24) (2010)
115. The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
     MPRA Paper, University Library of Munich, Germany View citations (1)
     See also Journal Article The Political Economy of State Government Subsidy Adoption: The Case of Ethanol, Economics and Politics, Wiley Blackwell (2013) View citations (2) (2013)

2010

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

2009

117. 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

118. 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

119. 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 DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION, Economic Analysis and Policy, Elsevier (2009) View citations (10) (2009)
120. 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 How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine, FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen (2007) (2007)
121. 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)
122. 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

123. 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

124. Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
     Working Papers, UW-Whitewater, Department of Economics View citations (4)
125. 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 (16)
     See also Journal Article Russian attitudes toward paying taxes – before, during, and after the transition, International Journal of Social Economics, Emerald Group Publishing Limited (2006) View citations (2) (2006)
126. 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

127. 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 (36)
     See also Journal Article Culture differences and tax morale in the United States and in Europe, Journal of Economic Psychology, Elsevier (2006) View citations (369) (2006)
128. 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)
129. Stamp duties in Indian states - a case for reform
     Policy Research Working Paper Series, The World Bank View citations (12)
130. 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)
131. 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

132. "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

133. 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)
134. 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)
135. Payroll taxes in Colombia
     Informes de Investigación, Fedesarrollo View citations (5)

2001

136. 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 Corruption, Optimal Taxation, and Growth, Public Finance Review (2003) View citations (27) (2003)

2000

137. 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

138. 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 (6)

1995

139. The Relationship between State and Federal Tax Audits
     NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
     See also Chapter The Relationship between State and Federal Tax Audits, NBER Chapters, National Bureau of Economic Research, Inc (1996) View citations (3) (1996)

Undated

140. 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 Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States, American Economic Review, American Economic Association (1990) View citations (96) (1990)

Journal Articles

2024

1. Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices
   Real Estate Economics, 2024, 52, (1), 214-238
   See also Working Paper Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices, Working Papers (2023) (2023)
2. Do we have the tools for achieving distributive tax justice?
   South African Journal of Accounting Research, 2024, 38, (3), 211-228
   See also Working Paper Do We Have The Tools For Achieving Distributive Tax Justice?, Working Papers (2024) (2024)
3. Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth
   The B.E. Journal of Macroeconomics, 2024, 24, (1), 439-487
   See also Working Paper Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth, Working Papers (2024) (2024)

2023

4. Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?
   Economic and Political Studies, 2023, 11, (3), 334-349
   See also Working Paper Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?, Working Papers (2022) (2022)
5. Introduction
   Economic and Political Studies, 2023, 11, (3), 275-278
6. Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance
   Economies, 2023, 11, (9), 1-22 View citations (2)
   See also Working Paper NUDGES, BOOSTS, AND SLUDGE: USING NEW BEHAVIORAL APPROACHES TO IMPROVE TAX COMPLIANCE, Working Papers (2023) View citations (1) (2023)
7. Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus
   National Tax Journal, 2023, 76, (3), 525 - 560 View citations (4)
   See also Working Paper RACE, ETHNICITY, AND TAXATION OF THE FAMILY: THE MANY SHADES OF THE MARRIAGE PENALTY/BONUS, Working Papers (2023) View citations (4) (2023)
8. Using behavioural economics to understand tax compliance
   Economic and Political Studies, 2023, 11, (3), 279-294 View citations (1)
   See also Working Paper Using behavioural economics to understand tax compliance, Working Papers (2022) (2022)

2022

9. Audits, audit effectiveness, and post-audit tax compliance
   Journal of Economic Behavior & Organization, 2022, 195, (C), 87-102 View citations (15)
   See also Working Paper Audits, Audit Effectiveness, and Post-audit Tax Compliance, Working Papers (2020) View citations (2) (2020)
10. Devising Administrative Policies for Improving Tax Compliance
    Canadian Tax Journal, 2022, 70, (Supplement), 43-67
11. Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory
    FinanzArchiv: Public Finance Analysis, 2022, 78, (1-2), 87-111 View citations (5)
    See also Working Paper Does the “bomb crater” effect really exist? Evidence from the laboratory, Working Papers (2021) View citations (1) (2021)
12. Housing market regulations and strategic divorce propensity in China
    Journal of Population Economics, 2022, 35, (3), 1103-1131 View citations (3)
    See also Working Paper Housing Market Regulations and Strategic Divorce Propensity in China, Working Papers (2021) View citations (4) (2021)
13. Inequitable wages and tax evasion
    Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), 2022, 96, (C) View citations (9)
14. Trust, the Pandemic, and Public Policies
    National Tax Journal, 2022, 75, (2), 355 - 370 View citations (6)
    See also Working Paper Trust, the Pandemic, and Public Policies, Working Papers (2022) View citations (5) (2022)
15. 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 View citations (3)
    See also Working Paper Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting, Working Papers (2021) (2021)
16. Using “responsive regulation” to reduce tax base erosion
    Regulation & Governance, 2022, 16, (3), 738-759 View citations (1)

2021

17. 40 years of tax evasion games: a meta-analysis
    Experimental Economics, 2021, 24, (3), 699-750 View citations (43)
    See also Working Paper 40 Years of Tax Evasion Games: A Meta-Analysis, Working Papers (2020) View citations (22) (2020)
18. Experiments on the fly
    Journal of Economic Behavior & Organization, 2021, 186, (C), 288-305 View citations (1)
    See also Working Paper Experiments on the Fly, Working Papers (2021) View citations (2) (2021)
19. In the land of OZ: designating opportunity zones
    Public Choice, 2021, 188, (3), 503-523 View citations (7)
    See also Working Paper In the Land of OZ: Designating Opportunity Zones, Working Papers (2020) (2020)
20. 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 (3)
21. Small business tax compliance under third-party reporting
    Journal of Public Economics, 2021, 203, (C) View citations (11)
    See also Working Paper Small Business Tax Compliance under Third-party Reporting, Working Papers (2021) View citations (11) (2021)
22. Tax evasion, technology, and inequality
    Economics of Governance, 2021, 22, (4), 321-343 View citations (16)
    See also Working Paper Tax Evasion, Technology, and Inequality, Working Papers (2021) View citations (16) (2021)
23. What drives road infrastructure spending?
    Public Budgeting & Finance, 2021, 41, (4), 20-49
    See also Working Paper What Drivers Road Infrastructure Spending?, Working Papers (2021) View citations (1) (2021)

2020

24. AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA
    Economic Inquiry, 2020, 58, (2), 819-833
    See also Working Paper AUDIT STATE DEPENDENT TAXPAYER COMPLIANCE: THEORY AND EVIDENCE FROM COLOMBIA, Working Papers (2019) (2019)
25. Information Reporting and Tax Compliance
    AEA Papers and Proceedings, 2020, 110, 162-66 View citations (7)
26. 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 (8)
    See also Working Paper Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective, Working Papers (2021) View citations (1) (2021)
27. Tax evasion, market adjustments, and income distribution
    IZA World of Labor, 2020, 91
    See also Working Paper Tax Evasion, Market Adjustments, and Income Distribution, Working Papers (2020) (2020)
28. Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior
    Atlantic Economic Journal, 2020, 48, (2), 147-159 View citations (3)
    See also Working Paper Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior, Working Papers (2020) View citations (2) (2020)

2019

29. Appeals to Social Norms and Taxpayer Compliance
    Southern Economic Journal, 2019, 86, (2), 638-666 View citations (3)
    See also Working Paper Appeals to Social Norms and Taxpayer Compliance, Working Papers (2019) View citations (4) (2019)
30. Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions
    Games, 2019, 10, (4), 1-23 View citations (2)
    See also Working Paper Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions, Working Papers (2019) View citations (1) (2019)
31. Financial constraints and firm tax evasion
    International Tax and Public Finance, 2019, 26, (1), 71-102 View citations (27)
    See also Working Paper Financial Constraints and Firm Tax Evasion, Working Papers (2019) View citations (26) (2019)
32. WHAT MOTIVATES TAX COMPLIANCE?
    Journal of Economic Surveys, 2019, 33, (2), 353-388 View citations (141)
    See also Working Paper What Motivates Tax Compliance, Working Papers (2019) View citations (143) (2019)

2018

33. Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax
    National Tax Journal, 2018, 71, (2), 379-398 View citations (5)
    See also Working Paper Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax, Working Papers (2018) View citations (5) (2018)
34. 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 The Housing Crisis, Foreclosures, and Local Tax Revenues, Working Papers (2018) View citations (1) (2018)

2017

35. Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy
    Journal of Economic Behavior & Organization, 2017, 140, (C), 176-196 View citations (15)
    See also Working Paper Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy, Working Papers (2016) View citations (2) (2016)
36. 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 Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform, Working Papers (2017) View citations (3) (2017)
37. Is Economics Useful for Public Policy?
    Southern Economic Journal, 2017, 83, (4), 835-854 View citations (9)
    See also Working Paper Is Economics Useful for Public Policy?, Working Paper Series (2018) (2018)
38. Using Behavioral Economics in Public Economics
    Public Finance Review, 2017, 45, (1), 4-9
    See also Working Paper Using Behavioral Economics in Public Economics, Working Papers (2016) (2016)
39. What Drives State Tax Reforms?
    Public Finance Review, 2017, 45, (4), 443-457 View citations (1)
    See also Working Paper What Drives State Tax Reforms?, Working Papers (2016) View citations (1) (2016)
40. When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance
    Fiscal Studies, 2017, 38, 587-613 View citations (43)
    See also Working Paper When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance, Working Paper Series (2017) View citations (11) (2017)

2016

41. Corruption and firm tax evasion
    Journal of Economic Behavior & Organization, 2016, 124, (C), 146-163 View citations (86)
    See also Working Paper Corruption and Firm Tax Evasion, Working Papers (2016) View citations (93) (2016)
42. Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States
    Southern Economic Journal, 2016, 82, (3), 725-747 View citations (5)
    See also Working Paper Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States, Working Papers (2015) (2015)
43. Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
    Southern Economic Journal, 2016, 83, (2), 437-463 View citations (26)
    See also Working Paper Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods, Working Paper Series (2017) (2017)
44. 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 Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime, Working Papers (2016) View citations (13) (2016)
45. 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 Property Tax Delinquency and its Spillover Effects on Nearby Properties, Working Papers (2016) View citations (5) (2016)
46. Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations
    Economy of region, 2016, 1, (2), 560 - 568
47. Testing Kuznets’ hypothesis for Russian regions: trends and interpretations
    Экономика региона, 2016, 12, (2), 560-568
    See also Working Paper Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations, Working Papers (2016) (2016)
48. 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 Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers, Working Papers (2015) View citations (1) (2015)
49. “Province-Managing-County” fiscal reform, land expansion, and urban growth in China
    Journal of Housing Economics, 2016, 33, (C), 82-100 View citations (12)
    See also Working Paper "Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China, Working Papers (2016) View citations (15) (2016)

2015

50. FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD
    Journal of Economic Surveys, 2015, 29, (2), 230-262 View citations (7)
51. ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS
    Economic Inquiry, 2015, 53, (2), 1170-1186 View citations (101)
    See also Working Paper On the External Validity of Laboratory Tax Compliance Experiments, Working Papers (2015) View citations (91) (2015)
52. 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 Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share, Working Papers (2015) View citations (2) (2015)
53. The Need for Replications
    Public Finance Review, 2015, 43, (2), 139-142 View citations (1)
54. Whither the Marriage Tax?
    National Tax Journal, 2015, 68, (2), 251-280 View citations (5)
    See also Working Paper Whither the Marriage Tax?, Working Papers (2015) View citations (5) (2015)

2014

55. China's Tax-for-Fee Reform and Village Inequality
    Oxford Development Studies, 2014, 42, (1), 38-64
    See also Working Paper China's Tax-for-Fee Reform and Village Inequality, Working Papers (2013) (2013)
56. Does an uncertain tax system encourage üaggressive tax planningý?
    Economic Analysis and Policy, 2014, 44, (1), 30-38 View citations (9)
    See also Working Paper Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?, Working Papers (2014) View citations (11) (2014)
57. Empathy, sympathy, and tax compliance
    Journal of Economic Psychology, 2014, 40, (C), 62-82 View citations (44)
    See also Working Paper Empathy, Sympathy, and Tax Compliance, Working Papers (2013) View citations (4) (2013)
58. Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings
    Foundations and Trends(R) in Microeconomics, 2014, 10, (4), 209-274 View citations (14)
    See also Working Paper Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings, Working Papers (2014) View citations (14) (2014)
59. Estimating Tax Agency Efficiency
    Public Budgeting & Finance, 2014, 34, (3), 92-110 View citations (21)
    See also Working Paper Estimating Tax Agency Efficiency, Working Papers (2014) View citations (21) (2014)
60. 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 Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax, Working Papers (2014) View citations (1) (2014)
61. 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 Foreclosures and local government revenues from the property tax: The case of Georgia school districts, Working Papers (2014) View citations (9) (2014)
62. Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages
    Journal of Policy Analysis and Management, 2014, 33, (2), 263-289 View citations (6)
    See also Working Paper Revisiting the Income Tax Effects of Legalizing Same-sex Marriages, Working Papers (2014) View citations (8) (2014)
63. Tax evasion, labor market effects, and income distribution
    IZA World of Labor, 2014, 91 View citations (5)

2013

64. 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 Applying Behavioral Economics to the Public Sector, Working Papers (2014) View citations (3) (2014)
65. Can Tax Reform Solve the “Fiscal Trilemma†?
    Public Finance Review, 2013, 41, (6), 711-720 View citations (2)
66. 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 Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?, Working Papers (2013) View citations (6) (2013)
67. Introduction to the Special Issue
    Public Finance Review, 2013, 41, (5), 507-509
68. The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
    Economics and Politics, 2013, 25, (2), 162-180 View citations (2)
    See also Working Paper The Political Economy of State Government Subsidy Adoption: The Case of Ethanol, MPRA Paper (2011) View citations (1) (2011)
69. Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006
    Public Finance Review, 2013, 41, (5), 510-543 View citations (87)
70. Value-added taxation and consumption
    International Tax and Public Finance, 2013, 20, (1), 105-128 View citations (25)
    See also Working Paper Value-added Taxation and Consumption, Working Papers (2012) View citations (4) (2012)
71. Who Benefits from Tax Evasion?
    Economic Analysis and Policy, 2013, 43, (2), 139-154 View citations (25)
    See also Working Paper Who Benefits from Tax Evasion?, Working Papers (2012) View citations (14) (2012)

2012

72. Baseball Salaries and Income Taxes
    Journal of Sports Economics, 2012, 13, (6), 619-634 View citations (2)
73. Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation
    Economic Analysis and Policy, 2012, 42, (2), 133-152 View citations (33)
    See also Working Paper Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation, Working Papers (2012) View citations (32) (2012)
74. 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 Designing Economic Instruments for the Environment in a Decentralized Fiscal System, Working Papers (2011) View citations (5) (2011)
75. 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 (305)
    See also Working Paper Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies, Working Papers (2012) View citations (304) (2012)
76. Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour
    CESifo Forum, 2012, 13, (02), 33-40 View citations (31)
    See also Working Paper Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior, Working Papers (2012) View citations (27) (2012)
77. Social programs as positive inducements for tax participation
    Journal of Economic Behavior & Organization, 2012, 84, (1), 85-96 View citations (19)
78. Tax Morale and Tax Compliance from the Firm's Perspective
    Kyklos, 2012, 65, (1), 1-17 View citations (47)
    See also Working Paper Tax Morale and Tax Compliance from the Firm's Perspective, Working Papers (2012) View citations (47) (2012)

2011

79. A Call for Replication Studies
    Public Finance Review, 2011, 39, (1), 190-190
    Also in Public Finance Review, 2010, 38, (3), 275-281 (2010) View citations (3)
    Public Finance Review, 2010, 38, (4), 501-507 (2010) View citations (10)
    Public Finance Review, 2010, 38, (5), 647-653 (2010) View citations (10)
    Public Finance Review, 2010, 38, (2), 139-145 (2010) View citations (3)
    Public Finance Review, 2010, 38, (6), 787-793 (2010) View citations (12)
    Public Finance Review, 2010, 38, (1), 4-10 (2010) View citations (3)
80. Do Ethics Matter? Tax Compliance and Morality
    Journal of Business Ethics, 2011, 101, (4), 635-651 View citations (188)
    See also Working Paper Do Ethics Matter? Tax Compliance and Morality, Working Papers (2012) View citations (9) (2012)
81. Do State Fiscal Policies Affect State Economic Growth?
    Public Finance Review, 2011, 39, (4), 483-526 View citations (21)
    See also Working Paper Do State Fiscal Policies Affect State Economic Growth?, Working Papers (2011) View citations (22) (2011)
82. Introduction to the Special Issue: Tax Evasion
    Public Finance Review, 2011, 39, (1), 3-4
83. Rethinking local government reliance on the property tax
    Regional Science and Urban Economics, 2011, 41, (4), 320-331 View citations (43)
    See also Working Paper Rethinking Local Government Reliance on the Property Tax, Working Papers (2012) View citations (1) (2012)

2010

84. Do Ebay Sellers Comply With State Sales Taxes?
    National Tax Journal, 2010, 63, (2), 215-36 View citations (9)
    See also Working Paper Do eBay Sellers Comply with State Sales Taxes?, Working Papers (2011) View citations (4) (2011)
85. EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA
    South African Journal of Economics, 2010, 78, (2), 152-169 View citations (12)
    See also Working Paper Explaining the Growth of Government Spending in South Africa, Working Papers (2011) View citations (2) (2011)
86. Introduction to the Special Issues: Government Programs, Distribution, and Equity
    Public Finance Review, 2010, 38, (4), 407-408
    Also in Public Finance Review, 2010, 38, (5), 511-512 (2010)
87. Mobility, Competition, and the Distributional Effects of Tax Evasion
    National Tax Journal, 2010, 63, (4), 1055-84 View citations (17)
    See also Working Paper Mobility, Competition, and the Distributional Effects of Tax Evasion, Working Papers (2011) View citations (2) (2011)
88. Taxpayer information assistance services and tax compliance behavior
    Journal of Economic Psychology, 2010, 31, (4), 577-586 View citations (101)
    See also Working Paper Taxpayer Information Assistance Services and Tax Compliance Behavior, Working Papers (2011) View citations (10) (2011)
89. Testing Behavioral Public Economics Theories in the Laboratory
    National Tax Journal, 2010, 63, (4), 635-58 View citations (24)
    See also Working Paper Testing Behavioral Public Economics Theories in the Laboratory, Working Papers (2011) View citations (4) (2011)

2009

90. 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 (10)
    See also Working Paper 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 (2007) View citations (2) (2007)
91. Distance and intrastate college student migration
    Economics of Education Review, 2009, 28, (6), 728-738 View citations (50)
92. Do Individuals Comply on Income Not Reported by Their Employer?
    Public Finance Review, 2009, 37, (2), 120-141 View citations (29)
93. Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes
    Economics Bulletin, 2009, 29, (4), 2556-2572 View citations (12)
94. Getting the word out: Enforcement information dissemination and compliance behavior
    Journal of Public Economics, 2009, 93, (3-4), 392-402 View citations (125)
95. Globalization and tax policy
    The North American Journal of Economics and Finance, 2009, 20, (2), 193-211 View citations (9)
96. PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET
    Economic Inquiry, 2009, 47, (1), 118-134 View citations (82)
97. Spatiality and Persistence in U.S. Individual Income Tax Compliance
    National Tax Journal, 2009, 62, (1), 101-24 View citations (36)
98. THE CHOICE OF OPENING PRICES ON EBAY*
    Manchester School, 2009, 77, (4), 411-429 View citations (3)

2008

99. Social Capital and Tax Morale in Spain
    Economic Analysis and Policy, 2008, 38, (1), 73-87 View citations (24)
100. 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

101. Are Jamaica’s Direct Taxes on Labor “Fair†?
     Public Finance Review, 2007, 35, (1), 83-102 View citations (9)
102. 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 How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine, International Center for Public Policy Working Paper Series, at AYSPS, GSU (2007) (2007)
103. Introduction
     Public Finance Review, 2007, 35, (2), 175-175
104. Using Laboratory Experimentsin Public Economics
     National Tax Journal, 2007, 60, (1), 129-52 View citations (54)
105. Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
     International Advances in Economic Research, 2007, 13, (3), 255-267 View citations (1)

2006

106. Audit Certainty, Audit Productivity, and Taxpayer Compliance
     National Tax Journal, 2006, 59, (4), 801-16 View citations (48)
107. Culture differences and tax morale in the United States and in Europe
     Journal of Economic Psychology, 2006, 27, (2), 224-246 View citations (369)
     See also Working Paper Culture Differences and Tax Morale in the United States and in Europe, CREMA Working Paper Series (2004) View citations (36) (2004)
108. Russian attitudes toward paying taxes – before, during, and after the transition
     International Journal of Social Economics, 2006, 33, (12), 832-857 View citations (2)
     See also Working Paper Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition, CREMA Working Paper Series (2005) View citations (16) (2005)

2005

109. Do state motor fuel sales-below-cost laws lower prices?
     Journal of Urban Economics, 2005, 57, (1), 189-211 View citations (19)
110. 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)
111. Sales Taxes and the Decision to Purchase Online
     Public Finance Review, 2005, 33, (2), 184-212 View citations (34)
112. Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
     Southern Economic Journal, 2005, 72, (2), 305-328 View citations (1)

2004

113. Audit Selection and Firm Compliance With a Broad-Based Sales Tax
     National Tax Journal, 2004, 57, (2), 209-27 View citations (21)
114. Introduction
     Review of Economics of the Household, 2004, 2, (3), 231-235
115. Statement from the Editor
     Public Finance Review, 2004, 32, (1), 3-3
116. Tax compliance as a coordination game
     Journal of Economic Behavior & Organization, 2004, 54, (3), 297-312 View citations (81)
117. The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment
     Land Economics, 2004, 80, (3), 433-447 View citations (12)

2003

118. Corruption, Optimal Taxation, and Growth
     Public Finance Review, 2003, 31, (3), 207-240 View citations (27)
     See also Working Paper Corruption, Optimal Taxation and Growth, School of Economics and Public Policy Working Papers (2001) View citations (4) (2001)
119. Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
     Review of Economics of the Household, 2003, 1, (3), 169-186 View citations (16)

2002

120. Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions
     Journal of Industrial Economics, 2002, 50, (3), 337-349 View citations (48)
121. Who Pays the Ticket Tax?
     Public Finance Review, 2002, 30, (1), 27-40

2001

122. CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS
     Bulletin of Indonesian Economic Studies, 2001, 37, (1), 83-102 View citations (22)
123. Tax Reductions, Tax Changes, and the Marriage Penalty
     National Tax Journal, 2001, 54, (3), 455-72

2000

124. Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage
     National Tax Journal, 2000, 53, (2), 201-14 View citations (12)

1999

125. Changing the Social Norm of Tax Compliance by Voting
     Kyklos, 1999, 52, (2), 141-171 View citations (188)
126. For Love or Money? The Impact of Income Taxes on Marriage
     Economica, 1999, 66, (263), 297-316 View citations (32)
127. Policy Watch: The Marriage Penalty
     Journal of Economic Perspectives, 1999, 13, (3), 193-204 View citations (54)
128. Why do Tax and Expenditure Limitations Pass in State Elections?
     Public Finance Review, 1999, 27, (5), 481-510 View citations (12)

1998

129. Are Government Revenues From Financial Repression Worth the Costs?
     Public Finance Review, 1998, 26, (3), 187-213 View citations (5)
130. 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 (39)

1997

131. '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 (36)
132. Income taxes and the timing of marital decisions
     Journal of Public Economics, 1997, 64, (2), 219-240 View citations (37)

1996

133. The Rise and Fall and Rise... Of the Marriage Tax
     National Tax Journal, 1996, 49, (4), 571-89 View citations (15)
134. What Is an "Optimal'"Tax System?
     National Tax Journal, 1996, 49, (1), 117-33 View citations (13)

1995

135. Does the Income Tax Affect Marital Decisions?
     National Tax Journal, 1995, 48, (4), 565-72 View citations (20)
136. Economic and Noneconomic Factors in Tax Compliance
     Kyklos, 1995, 48, (1), 1-18 View citations (138)
137. Social Services and the Fiscal Burden in Russia
     Comparative Economic Studies, 1995, 37, (4), 19-30 View citations (1)
138. Tax Compliance With Two-Sided Uncertainty
     Public Finance Review, 1995, 23, (2), 139-140 View citations (14)
     Also in Public Finance Review, 1995, 23, (2), 139-166 (1995) View citations (14)
139. Taxation, imperfect competition, and discontinuities
     International Tax and Public Finance, 1995, 2, (3), 419-438
140. Testing Ricardian Equivalence under Uncertainty
     Public Choice, 1995, 85, (1-2), 11-29 View citations (18)

1994

141. 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)
142. Shocks and Valuation in the Rental Housing Market
     Journal of Urban Economics, 1994, 36, (2), 117-142 View citations (9)

1993

143. Audit selection and income tax underreporting in the tax compliance game
     Journal of Development Economics, 1993, 42, (1), 1-33 View citations (44)
144. Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries
     National Tax Journal, 1993, 46, (4), 463-76 View citations (48)
145. Fiscal exchange, collective decision institutions, and tax compliance
     Journal of Economic Behavior & Organization, 1993, 22, (3), 285-303 View citations (181)
146. Tax Amnesties and Compliance in the Long Run: A Time Series Analysis
     National Tax Journal, 1993, 46, (1), 53-60 View citations (46)
147. Tax Compliance with Endogenous Audit Selection Rules
     Kyklos, 1993, 46, (1), 27-45 View citations (70)

1992

148. Estimating the Determinants of Taxpayer Compliance With Experimental Data
     National Tax Journal, 1992, 45, (1), 107-14 View citations (193)
149. Institutional Uncertainty and Taxpayer Compliance
     American Economic Review, 1992, 82, (4), 1018-26 View citations (132)
150. Why do people pay taxes?
     Journal of Public Economics, 1992, 48, (1), 21-38 View citations (550)

1991

151. Tax Base Erosion in Developing Countries
     Economic Development and Cultural Change, 1991, 39, (4), 849-72 View citations (58)
152. The Item Veto and State Government Expenditures
     Public Choice, 1991, 68, (1-3), 1-15 View citations (16)

1990

153. Amazing Grace: Tax Amnesties and Compliance
     National Tax Journal, 1990, 43, (1), 23-37 View citations (53)
154. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
     American Economic Review, 1990, 80, (3), 545-56 View citations (96)
     See also Working Paper Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States, University of Chicago - Population Research Center View citations (3)
155. Tax Amnesties and Tax Revenues
     Public Finance Review, 1990, 18, (4), 433-453 View citations (27)
156. Tax Avoidance and Tax Evasion as a Joint Portfolio Choice
     Public Finance = Finances publiques, 1990, 45, (2), 193-200 View citations (5)
157. Tax Structure and Tax Compliance
     The Review of Economics and Statistics, 1990, 72, (4), 603-13 View citations (44)

1988

158. Compliance Costs and the Tax Avoidance-Tax Evasion Decision
     Public Finance Review, 1988, 16, (1), 31-66 View citations (29)
159. Uncertain Tax Policies, Individual Behavior, and Welfare
     American Economic Review, 1988, 78, (1), 237-45 View citations (69)

1987

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

1985

161. Tax expenditures and other programs to stimulate housing: Do we need more?
     Journal of Urban Economics, 1985, 18, (2), 180-195 View citations (4)
162. The Welfare Cost of the Underground Economy
     Economic Inquiry, 1985, 23, (2), 243-63 View citations (20)

1984

163. Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare
     Journal of Financial and Quantitative Analysis, 1984, 19, (1), 113-126 View citations (35)

1983

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

1982

166. Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment
     Public Finance Review, 1982, 10, (2), 134-157 View citations (13)

Undated

167. 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 Citizen "Trust" as an Explanation of State Education Funding to Local School Districts, Working Papers (2012) (2012)

Edited books

2016

1. Economic Behaviour and Taxation
   Books, Edward Elgar Publishing

2015

2. Tax Reform in Developing Countries, vol Two volume set
   Books, Edward Elgar Publishing View citations (2)

2011

3. The Economics of Taxation, vol Two volume set
   Books, Edward Elgar Publishing View citations (1)

2004

4. Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia
   Books, Edward Elgar Publishing View citations (21)

2003

5. Public Finance in Developing and Transitional Countries
   Books, Edward Elgar Publishing View citations (65)

Chapters

2018

1. 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 State and Federal Tax Policy toward Nonprofit Organizations, Tulane University, Department of Economics (2017) (2017)

2014

2. 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 Expanding the Theory of Tax Compliance from Individual to Group Motivations, Tulane University, Department of Economics (2013) View citations (7) (2013)

2012

3. Designing Alternative Strategies to Reduce Tax Evasion
   Chapter 2 in Tax Evasion and the Shadow Economy, 2012 View citations (2)

2004

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

2003

6. Globalization and state„local government finances
   Chapter 9 in State and Local Finances under Pressure, 2003 View citations (2)

1996

7. 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 The Relationship between State and Federal Tax Audits, National Bureau of Economic Research, Inc (1995) View citations (1) (1995)