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Matthew N. Murray

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

RePEc Biblio mentions

As found on the RePEc Biblio, the curated bibliography of Economics:
  1. Bruce, Donald J. & Carruthers, Celeste K. & Harris, Matthew C. & Murray, Matthew N. & Park, Jinseong, 2019. "Do in-kind grants stick? The department of defense 1033 program and local government spending," Journal of Urban Economics, Elsevier, vol. 112(C), pages 111-121.

    Mentioned in:

    1. > Law and Economics > Economics of Crime > Crime Prevention > Police Funding > Alternative sources

Working papers

  1. Harris, Matthew & Kessler, Lawrence & Murray, Matthew & Glenn, Beth, 2017. "Prescription Opioids and Labor Market Pains: The Effect of Schedule II Opioids on Labor Force Participation and Unemployment," MPRA Paper 86586, University Library of Munich, Germany, revised 28 Mar 2018.

    Cited by:

    1. David Cho & Daniel I. García & Joshua Montes & Alison E. Weingarden, 2021. "Labor Market Effects of the Oxycodone-Heroin Epidemic," Finance and Economics Discussion Series 2021-025, Board of Governors of the Federal Reserve System (U.S.).
    2. Janet Currie & Hannes Schwandt, 2021. "The Opioid Epidemic Was Not Caused by Economic Distress but by Factors That Could Be More Rapidly Addressed," The ANNALS of the American Academy of Political and Social Science, , vol. 695(1), pages 276-291, May.
    3. Aliprantis, Dionissi & Fee, Kyle & Schweitzer, Mark E., 2023. "Opioids and the labor market," Labour Economics, Elsevier, vol. 85(C).
    4. Carolina Arteaga Cabrales & Victoria Barone, 2021. "The Opioid Epidemic: Causes and Consequences," Working Papers tecipa-698, University of Toronto, Department of Economics.
    5. Deiana, Claudio & Giua, Ludovica & Nistico, Roberto, 2019. "The Economics behind the Epidemic: Afghan Opium Price and Prescription Opioids in the US," IZA Discussion Papers 12872, Institute of Labor Economics (IZA).
    6. Dionissi Aliprantis & Mark E. Schweitzer, 2018. "Opioids and the Labor Market," Working Papers (Old Series) 1807, Federal Reserve Bank of Cleveland.
    7. Deiana, C. & Giua, L. & Nisticò, R., 2020. "Opium Price Shocks and Prescription Opioids in the US," Health, Econometrics and Data Group (HEDG) Working Papers 20/23, HEDG, c/o Department of Economics, University of York.
    8. Deiana Claudio & Giua Ludovica, 2021. "The Intended and Unintended Effects of Opioid Policies on Prescription Opioids and Crime," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 21(2), pages 751-792, April.
    9. Sujeong Park & David Powell, 2020. "Is the Rise in Illicit Opioids Affecting Labor Supply and Disability Claiming Rates?," NBER Working Papers 27804, National Bureau of Economic Research, Inc.
    10. Albert Sumell, 2020. "Overdose Deaths and Entrepreneurial Activity," Economies, MDPI, vol. 8(1), pages 1-10, March.
    11. Robert Kaestner & Engy Ziedan, 2019. "Mortality and Socioeconomic Consequences of Prescription Opioids: Evidence from State Policies," NBER Working Papers 26135, National Bureau of Economic Research, Inc.

  2. William F. Fox & Matthew Murray, 2013. "Taxing the Small: Fostering Tax Compliance Among Small Enterprises in Developing Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1310, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. Alex Reuben Kira, 2017. "An Evaluation of Governments’ Initiatives in Enhancing Small Taxpayers’ Voluntary Tax Compliance in Developing Countries," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 7(1), pages 253-267, January.

  3. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

    Cited by:

    1. James Alm & Kyle Borders, 2014. "Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 61-79, December.

Articles

  1. Ahiteme N. Houndonougbo & Matthew N. Murray, 2019. "Millionaires or Job Creators: What Really Happens to Employment Growth When You Stick It to the Rich?," Public Finance Review, , vol. 47(1), pages 112-141, January.

    Cited by:

    1. Sohani Fatehin & David L. Sjoquist, 2021. "State and Local Taxes and Employment by Wage Level," Economic Development Quarterly, , vol. 35(1), pages 53-65, February.

  2. Matthew N. Murray & Langchuan Peng & Rudy Santore, 2018. "How does inequality aversion affect inequality and redistribution?," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 16(4), pages 507-525, December.

    Cited by:

    1. Armbruster, Stephanie, 2020. "The fair-minded rich and healthy? (Youth) unemployment, inequality and fairness concerns in preferences for redistribution," Working papers 2020/02, Faculty of Business and Economics - University of Basel.

  3. Matthew C. Harris & Jinseong Park & Donald J. Bruce & Matthew N. Murray, 2017. "Peacekeeping Force: Effects of Providing Tactical Equipment to Local Law Enforcement," American Economic Journal: Economic Policy, American Economic Association, vol. 9(3), pages 291-313, August.

    Cited by:

    1. Colmer, Jonathan Mark & Evans, Mary F. & Shimshack, Jay, 2023. "Environmental citizen complaints," LSE Research Online Documents on Economics 121326, London School of Economics and Political Science, LSE Library.
    2. Koslicki, Wendy M. & Willits, Dale W. & Brooks, Rachael, 2021. "Fatal outcomes of militarization: Re-examining the relationship between the 1033 Program and police deadly force," Journal of Criminal Justice, Elsevier, vol. 72(C).
    3. Vincenzo Bove & Evelina Gavrilova, 2017. "Police Officer on the Frontline or a Soldier? The Effect of Police Militarization on Crime," American Economic Journal: Economic Policy, American Economic Association, vol. 9(3), pages 1-18, August.
    4. Arvate, Paulo & Souza, André Portela, 2022. "Armed police and violence: Evidence from a quasi-natural experiment in Brazil," Economic Modelling, Elsevier, vol. 111(C).
    5. Christos Mavridis & Orestis Troumpounis & Maurizio Zanardi, 2021. "Police Militarization and Local Elections," School of Economics Discussion Papers 0221, School of Economics, University of Surrey.
    6. Carriere Kevin R. & Encinosa William, 2017. "The Risks of Operational Militarization: Increased Conflict Against Militarized Police," Peace Economics, Peace Science, and Public Policy, De Gruyter, vol. 23(3), pages 1-13, August.
    7. Masera, Federico, 2021. "Police safety, killings by the police, and the militarization of US law enforcement," Journal of Urban Economics, Elsevier, vol. 124(C).
    8. Christos Mavridis & Orestis Troumpounis & Maurizio Zanardi, 2022. "Protests and Police Militarization," School of Economics Discussion Papers 0122, School of Economics, University of Surrey.
    9. Federico Masera, 2019. "Violent Crime and the Overmilitarization of US Policing," Discussion Papers 2019-03, School of Economics, The University of New South Wales.
    10. Michael Insler & Bryce McMurrey & Alexander F. McQuoid, 2016. "From Broken Windows to Broken Bonds: Militarized Police and Social Fragmentation," Departmental Working Papers 53, United States Naval Academy Department of Economics.
    11. Robynn Cox & Jamein P. Cunningham, 2021. "Financing The War On Drugs: The Impact Of Law Enforcement Grants On Racial Disparities In Drug Arrests," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 40(1), pages 191-224, January.
    12. Ajilore, Olugbenga, 2017. "Is There a 1033 Effect? Police Militarization and Aggressive Policing," MPRA Paper 82543, University Library of Munich, Germany.
    13. Alexander F. McQuoid & J. Britton Haynes Jr., 2017. "The Thin (Red) Blue Line: Police Militarization and Violent Crime," Departmental Working Papers 56, United States Naval Academy Department of Economics.

  4. Robert D. Ebel & LeAnn Luna & Matthew N. Murray, 2016. "State General Business Taxation One More Time: Cit, Grt, or Vat?," National Tax Journal, National Tax Association;National Tax Journal, vol. 69(4), pages 739-762, December.

    Cited by:

    1. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," Department of Economics, Working Papers 112, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    2. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," IIE, Working Papers 113, IIE, Universidad Nacional de La Plata.
    3. Walter Cont & Diego Fernández Felices, 2017. "Multi-stage Taxation by Subnational Governments: Welfare Effects," IIE, Working Papers 111, IIE, Universidad Nacional de La Plata.
    4. Alberto Porto, 2017. "Impuestos Subnacionales sobre la Producción. Aportes para la Discusión de la Reforma Tributaria," Department of Economics, Working Papers 113, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
    5. Robert D. Ebel & Yameng Wang, 2018. "User Charges to Fund State and Local Infrastructure Services," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1813, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    6. Alberto Porto & Marcelo Garriga & Walter Rosales, 2017. "El Impuesto a los Ingresos Brutos y Alternativas de Reforma," IIE, Working Papers 112, IIE, Universidad Nacional de La Plata.
    7. Walter Cont & Diego Fernández Felices, 2017. "Multi-stage Taxation by Subnational Governments: Welfare Effects," Department of Economics, Working Papers 111, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.

  5. Donald Bruce & Xiaowen Liu & Matthew N. Murray, 2015. "State Tax Policy and Entrepreneurship," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3S), pages 803-838, September.

    Cited by:

    1. Minyahil Assefa, 2023. "COVID-19 Lockdown Restrictions and Small Business Survival Strategy: Government Supporting Schemes," Business Perspectives and Research, , vol. 11(2), pages 227-245, May.
    2. Can, Ege & Fossen, Frank M., 2023. "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers 16683, Institute of Labor Economics (IZA).
    3. Jacqueline Chattopadhyay, 2018. "State Health Insurance Regulation and Self-Employment Rates After the Great Recession: The Role of Guaranteed Issue Mandates," Economic Development Quarterly, , vol. 32(1), pages 78-92, February.
    4. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.
    5. Ergete Ferede, 2021. "Entrepreneurship and personal income tax: evidence from Canadian provinces," Small Business Economics, Springer, vol. 56(4), pages 1765-1781, April.
    6. Panka Bencsik & Tuugi Chuluun, 2021. "Comparative well-being of the self-employed and paid employees in the USA," Small Business Economics, Springer, vol. 56(1), pages 355-384, January.

  6. William F. Fox & Brian C. Hill & Matthew N. Murray, 2015. "Vertical Competition, Horizontal Competition, and Mobile Capital," Public Finance Review, , vol. 43(4), pages 431-457, July.

    Cited by:

    1. Song, Malin & Peng, Jun & Wang, Jianlin & Zhao, Jiajia, 2018. "Environmental efficiency and economic growth of China: A Ray slack-based model analysis," European Journal of Operational Research, Elsevier, vol. 269(1), pages 51-63.

  7. Luna, LeAnn & Murray, Matthew N., 2010. "The Effects of State Tax Structure on Business Organizational Form," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 995-1021, December.

    Cited by:

    1. Noh, Minyoung & Cho, Moon Kyung, 2022. "Cultural tightness and accounting conservatism," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(1).
    2. Bergner, Sören Martin & Bräutigam, Rainer & Evers, Maria Theresia & Spengel, Christoph, 2017. "The use of SME tax incentives in the European Union," ZEW Discussion Papers 17-006, ZEW - Leibniz Centre for European Economic Research.
    3. Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021. "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(57), pages 466-466.
    4. Tazhitdinova, Alisa, 2020. "Are changes of organizational form costly? Income shifting and business entry responses to taxes," Journal of Public Economics, Elsevier, vol. 186(C).
    5. Juan Bárcena-Ruiz & María Garzón, 2014. "Multiproduct Firms and Environmental Policy Coordination," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 59(3), pages 407-431, November.
    6. Can, Ege & Fossen, Frank M., 2023. "Income Taxation and Hours Worked in Different Types of Entrepreneurship," IZA Discussion Papers 16683, Institute of Labor Economics (IZA).
    7. Ege Can, 2022. "Income taxation, entrepreneurship, and incorporation status of self-employment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(5), pages 1260-1293, October.

  8. Fox, William F. & Luna, LeAnn & Murray, Matthew N., 2008. "The SSTP and Technology: Implications for the Future of the Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(4), pages 823-841, December.

    Cited by:

    1. James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.

  9. Brian C. Hill & Matthew N. Murray, 2008. "Interactions Between Welfare Caseloads And Local Labor Markets," Contemporary Economic Policy, Western Economic Association International, vol. 26(4), pages 539-554, October.

    Cited by:

    1. Masayoshi Hayashi, 2012. "Forecasting Welfare Caseloads: The Case of the Japanese Public Assistance Program," CIRJE F-Series CIRJE-F-846, CIRJE, Faculty of Economics, University of Tokyo.
    2. Masayoshi Hayashi, 2017. "Do Central Grants Affect Welfare Caseloads? Evidence from Public Assistance in Japan," CIRJE F-Series CIRJE-F-1064, CIRJE, Faculty of Economics, University of Tokyo.

  10. Jason M. Fletcher & Matthew N. Murray, 2008. "What Factors Influence the Structure of the State Income Tax?," Public Finance Review, , vol. 36(4), pages 475-496, July.

    Cited by:

    1. Raúl Alberto Ponce Rodríguez, 2018. "Campaign contributions and local public goods in a federation," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 33(2), pages 283-311.
    2. Suárez-Varela, Marta & Martínez-Espiñeira, Roberto & González-Gómez, Francisco, 2015. "An analysis of the price escalation of non-linear water tariffs for domestic uses in Spain," Utilities Policy, Elsevier, vol. 34(C), pages 82-93.
    3. John M. Foster, 2013. "Voter Ideology, Economic Factors, and State and Local Tax Progressivity," Public Finance Review, , vol. 41(2), pages 177-202, March.
    4. Leah Platt Boustan & Fernando Ferreira & Hernan Winkler & Eric Zolt, 2010. "Income Inequality and Local Government in the United States, 1970-2000," NBER Working Papers 16299, National Bureau of Economic Research, Inc.
    5. Raúl A. Ponce Rodríguez & Ikuho Kochi & Luis E. Gutiérrez Casas, 2015. "The structure of political power and redistribution in economies with multiple governments," Estudios Económicos, El Colegio de México, Centro de Estudios Económicos, vol. 30(2), pages 269-303.
    6. John Deskins & Brian Hill, 2023. "What Factors Entice States to Manipulate Corporate Income Tax Apportionment Formulas?," Public Finance Review, , vol. 51(5), pages 669-687, September.

  11. Jason M. Fletcher & Matthew N. Murray, 2006. "Competition over the Tax Base in the State Sales Tax," Public Finance Review, , vol. 34(3), pages 258-281, May.

    Cited by:

    1. Button, Patrick, 2019. "Do tax incentives affect business location and economic development? Evidence from state film incentives," Regional Science and Urban Economics, Elsevier, vol. 77(C), pages 315-339.
    2. Stephanie Leiser, 2017. "The Diffusion of State Film Incentives: A Mixed-Methods Case Study," Economic Development Quarterly, , vol. 31(3), pages 255-267, August.
    3. Brian C. Hill, 2008. "Agglomerations and Strategic Tax Competition," Public Finance Review, , vol. 36(6), pages 651-677, November.
    4. Gregory M. Randolph & Michael T. Tasto, 2012. "Special Interest Group Formation in the United States: Do Special Interest Groups Mirror the Success of their Spatial Neighbors?," Economics and Politics, Wiley Blackwell, vol. 24(2), pages 119-134, July.
    5. Jonathan C. Rork & Gary A. Wagner, 2009. "Reciprocity and Competition: Is There a Connection?," Working Papers 2009/1, Institut d'Economia de Barcelona (IEB).
    6. Burge Gregory S. & Rogers Cynthia L., 2018. "Do State Sales Taxes Crowd Out Local Option Sales Taxes?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 18(3), pages 1-9, July.
    7. Jason M. Fletcher & Matthew N. Murray, 2008. "What Factors Influence the Structure of the State Income Tax?," Public Finance Review, , vol. 36(4), pages 475-496, July.
    8. John Deskins & Brian Hill, 2010. "Have State Tax Interdependencies Changed Over Time?," Public Finance Review, , vol. 38(2), pages 244-270, March.
    9. Hawley, Zackary & Rork, Jonathan C., 2015. "Competition and property tax limit overrides: Revisiting Massachusetts' Proposition 2½," Regional Science and Urban Economics, Elsevier, vol. 52(C), pages 93-107.
    10. Jonathan C. Rork & Gary A. Wagner, 2012. "Is There a Connection Between Reciprocity and Tax Competition?," Public Finance Review, , vol. 40(1), pages 86-115, January.

  12. Fox, William F. & Murray, Matthew N. & Luna, LeAnn, 2005. "How Should a Subnational Corporate Income Tax on Multistate Businesses Be Structured?," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(1), pages 139-159, March.

    Cited by:

    1. Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Dietrich, Maik, 2009. "Entscheidungswirkungen einer europaweit harmonisierten Konzernbesteuerung [Impacts of European Group Taxation]," MPRA Paper 59870, University Library of Munich, Germany.
    3. Thomas Eichner & Marco Runkel, 2012. "Efficient tax competition under formula apportionment without the sales factor," Economics Bulletin, AccessEcon, vol. 32(4), pages 2828-2838.
    4. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016. "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 26-39.
    5. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    6. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
    7. David R. Agrawal, 2023. "Hidden Havens: State and Local Governments as Tax Havens?," CESifo Working Paper Series 10573, CESifo.
    8. John Deskins & Brian Hill, 2023. "What Factors Entice States to Manipulate Corporate Income Tax Apportionment Formulas?," Public Finance Review, , vol. 51(5), pages 669-687, September.
    9. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo.
    10. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014. "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series 4908, CESifo.

  13. Hildreth, W. Bartley & Murray, Matthew N. & Sjoquist, David L., 2005. "Interstate Tax Uniformity and the Multistate Tax Commission," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(3), pages 575-589, September.

    Cited by:

    1. Michael V. Alexeev & Andrey V. Korytin & Elena V. Melkova, 2022. "Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 8-24, December.

  14. Richard Hawkins & Matthew N. Murray, 2004. "Explaining Interjurisdictional Variations in Local Sales Tax Yield," Public Finance Review, , vol. 32(1), pages 82-104, January.

    Cited by:

    1. Burnes, Daria & Neumark, David & White, Michelle J., 2012. "Fiscal Zoning, Sales Taxes, and Employment: Do Higher Sales Taxes Lead to More Jobs in Retailing and Fewer Jobs in Manufacturing?," IZA Discussion Papers 6383, Institute of Labor Economics (IZA).
    2. Núria Bosch & Marta Espasa & Daniel Montolio, 2013. "Should large Spanish municipalities be financially compensated? Costs and benefits of being a capital/central municipality," Working Papers 2013/6, Institut d'Economia de Barcelona (IEB).
    3. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
    4. Burnes, Daria & White, Michelle J. & Neumark, David, 2011. "Fiscal zoning and sales taxes: do higher sales taxes lead to more retailing and less manufacturing?," LSE Research Online Documents on Economics 58081, London School of Economics and Political Science, LSE Library.
    5. Luna, LeAnn & Bruce, Donald J. & Hawkins, Richard R., 2007. "Maxing Out: An Analysis of Local Option Sales Tax Rate Increases," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 45-63, March.

  15. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.

    Cited by:

    1. Ishuan Li & Robert Simonson & Guncha Babajanova & Matthew Tuomala, 2016. "Smartphone Diffusion and Consumer Price Comparison Shopping Behavior: Implications for the Marketplace Fairness Act," Economics Bulletin, AccessEcon, vol. 36(3), pages 1337-1353.
    2. Elgin, Ceyhun, 2013. "Internet usage and the shadow economy: Evidence from panel data," Economic Systems, Elsevier, vol. 37(1), pages 111-121.
    3. Beem, Richard & Bruce, Donald, 2021. "Failure to launch: Measuring the impact of sales tax nexus standards on business activity," Journal of Public Economics, Elsevier, vol. 201(C).
    4. Tiantian Dai & Shenyi Jiang & Xiangbo Liu & Wen Wang, 2016. "The Impact of Internet Sales Tax in a Search Model of Money: Some Analytical Results," Annals of Economics and Finance, Society for AEF, vol. 17(1), pages 133-144, May.
    5. Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
    6. Tessa Conroy & Harvey Cutler & Stephan Weiler, 2016. "The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases," Growth and Change, Wiley Blackwell, vol. 47(2), pages 276-295, June.
    7. Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, Department of Economics and Business Economics, Aarhus University.
    8. David R. Agrawal & William F. Fox, 2017. "Taxes in an e-commerce generation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(5), pages 903-926, September.
    9. James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.
    10. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    11. Robert Tannenwald & Jennifer Weiner & Igor Popov, 2010. "Genesis of State–Local Creativity," Chapters, in: Sally Wallace (ed.), State and Local Fiscal Policy, chapter 3, Edward Elgar Publishing.

  16. Jakus, Paul M. & Dowell, Paula & Murray, Matthew N., 2000. "The Effect Of Fluctuating Water Levels On Reservoir Fishing," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 25(2), pages 1-13, December.

    Cited by:

    1. Lambert, David K. & Shaw, W. Douglass, 2000. "Agricultural And Recreational Impacts From Surface Flow Changes Due To Gold Mining Operations," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 25(2), pages 1-14, December.
    2. Zachary Darby & Neelam Chandra Poudyal & Adam Frakes & Omkar Joshi, 2021. "Economic Analysis of Recreation Access at a Lake Facing Water Crisis due to Municipal Water Demand," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 35(9), pages 2909-2920, July.

  17. Stan Chervin & Kelly Edmiston & Matthew N. Murray, 2000. "Urban Malls, Tax Base Migration, and State Intergovernmental Aid," Public Finance Review, , vol. 28(4), pages 309-334, July.

    Cited by:

    1. Richard Hawkins & Matthew N. Murray, 2004. "Explaining Interjurisdictional Variations in Local Sales Tax Yield," Public Finance Review, , vol. 32(1), pages 82-104, January.
    2. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
    3. Jason M. Fletcher & Matthew N. Murray, 2006. "Competition over the Tax Base in the State Sales Tax," Public Finance Review, , vol. 34(3), pages 258-281, May.
    4. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.

  18. Murray, Matthew N., 1997. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 167-182, March.

    Cited by:

    1. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    2. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    3. Keen, Michael, 1997. "Peculiar Institutions: A British Perspective on Tax Policy in the United States," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(4), pages 779-802, December.
    4. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
    5. Gregory A. Trandel, 1999. "Producers Lose: The Relative Percentage Reductions in Surplus Due to an AD Valorem Commodity Tax," Public Finance Review, , vol. 27(1), pages 96-104, January.
    6. Daniel Iulius Doagă, 2019. "Considerations Regarding Tax Evasion and Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 727-734, December.
    7. William Gale & Kyle Pomerleau, 2023. "Consumption Taxes: The Good, The Bad, And The Unworkable," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 42(3), pages 846-852, June.
    8. William G. Gale & Evan F. Koenig & Diane Lim Rogers & John Sabelhaus, 1998. "Taxing Government in a National Retail Sales Tax: Technical Paper 1999-5," Working Papers 13343, Congressional Budget Office.
    9. Zodrow, George R., 1999. "The Sales Tax, the VAT, and Taxes in Between--or, Is the Only Good NRST a "VAT in Drag"?," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 429-442, September.

  19. Matthew N. Murray & Sally Wallace, 1997. "The Implications of Expanded School Choice," Public Finance Review, , vol. 25(5), pages 459-473, September.

    Cited by:

    1. Adnett, Nick & Bougheas, Spiros & Davies, Peter, 2002. "Market-based reforms of public schooling: some unpleasant dynamics," Economics of Education Review, Elsevier, vol. 21(4), pages 323-330, August.
    2. Thomas A. Husted & Lawrence W. Kenny, 2002. "The Legacy of Serrano: The Impact of Mandated Equal Spending on Private School Enrollment," Southern Economic Journal, John Wiley & Sons, vol. 68(3), pages 566-583, January.

  20. Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 573-592, September.

    Cited by:

    1. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    2. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    3. James Alm & H. Spencer Banzhaf, 2012. "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, vol. 26(2), pages 177-202, April.
    4. Austan Goolsbee, 1998. "In a World Without Borders: The Impact of Taxes on Internet Commerce," NBER Working Papers 6863, National Bureau of Economic Research, Inc.
    5. Bruce, Donald & Fox, William F., 2000. "E-Commerce in the Context of Declining State Sales Tax Bases," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1373-1390, December.
    6. Weiner, Joann M., 1997. "Discussion of Papers on Telecommunications Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 623-630, September.
    7. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
    8. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.

  21. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 515-530, December.

    Cited by:

    1. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    2. Roberto José Arias, 2004. "Reglas de selección para la fiscalización de Impuestos a las Ventas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 42(2), pages 29-62, Diciembre.
    3. James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2014. "Corruption and Firm Tax Evasion," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1422, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Siglé, Maarten & Goslinga, Sjoerd & Speklé, Roland & van der Hel, Lisette & Veldhuizen, Robbert, 2018. "Corporate tax compliance: Is a change towards trust-based tax strategies justified?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 3-16.
    5. James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial Constraints and Firm Tax Evasion," Working Papers 1901, Tulane University, Department of Economics.
    6. Katarina Ott, 1998. "Tax Administration Reform in Transition: The Case of Croatia," Occasional paper series 05, Institute of Public Finance.
    7. Leonardo Barros Torres & Jaylson Jair da Silveira, Gilberto Tadeu Lima, 2022. "To Comply or not to Comply: Persistent Heterogeneity in Tax Compliance and Macroeconomic Dynamics," Working Papers, Department of Economics 2022_04, University of São Paulo (FEA-USP).
    8. Fabio Méndez, 2014. "Can corruption foster regulatory compliance?," Public Choice, Springer, vol. 158(1), pages 189-207, January.
    9. Alissa, Walid & Capkun, Vedran & Jeanjean, Thomas & Suca, Nadja, 2014. "An empirical investigation of the impact of audit and auditor characteristics on auditor performance," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 495-510.
    10. Murray, Matthew N., 1997. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 167-182, March.
    11. Belnap, Andrew & Welsch, Anthony & Williams, Braden, 2023. "Remote tax authority," Journal of Accounting and Economics, Elsevier, vol. 75(2).
    12. Praveen Sinha, 2010. "An econometric analysis of skewed productivity outcomes," Empirical Economics, Springer, vol. 38(2), pages 347-360, April.
    13. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    14. Imes, Amanda J. Thoe, 2013. "An examination of the sales and use tax gap based on Minnesota audit experience," Master's Theses and Plan B Papers 157013, University of Minnesota, Department of Applied Economics.
    15. William F. Fox and Matthew N. Murray, 2003. "Sales Taxation in Global Economy," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0320, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    16. Yahel Ma’ayan & Abraham Carmeli, 2016. "Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units," Journal of Business Ethics, Springer, vol. 137(2), pages 347-363, August.
    17. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.

  22. Alm, James & Bahl, Roy & Murray, Matthew N., 1993. "Audit selection and income tax underreporting in the tax compliance game," Journal of Development Economics, Elsevier, vol. 42(1), pages 1-33, October.

    Cited by:

    1. Bazart, C. & Bonein, A., 2014. "Reciprocal relationships in tax compliance decisions," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 83-102.
    2. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    3. Kim, Chung Kweon, 2002. "Does fairness matter in tax reporting behavior?," Journal of Economic Psychology, Elsevier, vol. 23(6), pages 771-785, December.
    4. Fortin, Bernard & Lacroix, Guy & Villeval, Marie Claire, 2004. "Tax Evasion and Social Interactions," IZA Discussion Papers 1359, Institute of Labor Economics (IZA).
    5. Konstantinos Giannakas & Jonathan D. Kaplan, 2005. "Policy Design and Conservation Compliance on Highly Erodible Lands," Land Economics, University of Wisconsin Press, vol. 81(1).
    6. Kim, Sangheon, 2008. "Does political intention affect tax evasion?," Journal of Policy Modeling, Elsevier, vol. 30(3), pages 401-415.
    7. Wajdi Affes, 2020. "The Impact of Tax Rates On Tax Evasion: A Macroeconomic Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(2), pages 252-282, June.
    8. Jordi Caballé & Judith Panadés, 2005. "Cost Uncertainty and Taxpayer Compliance," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(3), pages 239-263, May.
    9. Orviska, Marta & Hudson, John, 2003. "Tax evasion, civic duty and the law abiding citizen," European Journal of Political Economy, Elsevier, vol. 19(1), pages 83-102, March.
    10. Dzhumashev, Ratbek & Levaggi, Rosella & Menoncin, Francesco, 2023. "Optimal tax enforcement with productive public inputs," Economic Modelling, Elsevier, vol. 126(C).
    11. James Alm & Mikhail I. Melnik, 2005. "Sales Taxes and the Decision to Purchase Online," Public Finance Review, , vol. 33(2), pages 184-212, March.
    12. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    13. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
    14. Lotta Björklund Larsen, 2023. "Game of tax: Rethinking the relationship between redistribution and reciprocity through a Georgian tax lottery," Economic Anthropology, Wiley Blackwell, vol. 10(1), pages 100-111, January.
    15. Parvathi, Priyanka & Nguyen, Trung Thanh, 2018. "Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos," Ecological Economics, Elsevier, vol. 143(C), pages 218-226.
    16. Florian Baumann & Tim Friehe & Marcus Jansen, 2009. "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 162-177, June.
    17. Andrew Yim, 2009. "Efficient Committed Budget for Implementing Target Audit Probability for Many Inspectees," Management Science, INFORMS, vol. 55(12), pages 2000-2018, December.
    18. Giannakas, Konstantinos & Kaplan, Jonathan D., 2002. "Conservation Compliance On Highly Erodible Land: An Empirical Auditing Game," 2002 Annual meeting, July 28-31, Long Beach, CA 19607, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    19. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    20. Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    21. E Gahramanov, 2009. "The Theoretical Analysis of Income Tax Evasion Revisited," Economic Issues Journal Articles, Economic Issues, vol. 14(1), pages 35-42, March.
    22. James Alm & John Deskins & Michael McKee, 2009. "Do Individuals Comply on Income Not Reported by Their Employer?," Public Finance Review, , vol. 37(2), pages 120-141, March.
    23. Orviska, Marta & Caplanova, Anetta & Medved, Jozef & Hudson, John, 2006. "A cross-section approach to measuring the shadow economy," Journal of Policy Modeling, Elsevier, vol. 28(7), pages 713-724, October.
    24. Emin Gahramanov, 2009. "Tax Evasion and Dynamic Inefficiency," Economics Bulletin, AccessEcon, vol. 29(1), pages 437-443.
    25. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    26. Murray, Matthew N., 1995. "Sales Tax Compliance and Audit Selection," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 515-530, December.
    27. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    28. James Alm & Brian Erard & Jonathan S. Feinstein, 1996. "The Relationship between State and Federal Tax Audits," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 235-277, National Bureau of Economic Research, Inc.
    29. Puteri Paramita & Zuduo Zheng & Md Mazharul Haque & Simon Washington & Paul Hyland, 2018. "User satisfaction with train fares: A comparative analysis in five Australian cities," PLOS ONE, Public Library of Science, vol. 13(6), pages 1-26, June.
    30. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    31. James, Simon & Alley, Clinton, 2002. "Tax compliance, self-assessment and tax administration," MPRA Paper 26906, University Library of Munich, Germany.
    32. Park, Chang-Gyun & Hyun, Jin Kwon, 2003. "Examining the determinants of tax compliance by experimental data: a case of Korea," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 673-684, November.
    33. Jean-François Gautier, 2000. "L’informel est-il une forme de fraude fiscale ? Une analyse microéconométrique de la fraude fiscale des micro-entreprises à Madagascar," Working Papers DT/2000/07, DIAL (Développement, Institutions et Mondialisation).
    34. Ratbek Dzhumashev & Emin Gahramanov, 2010. "A Growth Model with Income Tax Evasion: Some Implications for Australia," The Economic Record, The Economic Society of Australia, vol. 86(275), pages 620-636, December.
    35. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

  23. Alm, James & Bahl, Roy & Murray, Matthew N, 1991. "Tax Base Erosion in Developing Countries," Economic Development and Cultural Change, University of Chicago Press, vol. 39(4), pages 849-872, July.

    Cited by:

    1. Brian Erard & Chih-Chin Ho, 1999. "Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?," Carleton Economic Papers 99-11, Carleton University, Department of Economics, revised Jul 2001.
    2. James Alm & Kim M. Bloomquist & Michael McKee, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 587-613, December.
    3. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    4. Siongofolo Seydou Soro, 2020. "Institutional Quality and Tax Revenue in C te d Ivoire: Evidence from ARDL Approach," International Journal of Economics and Financial Issues, Econjournals, vol. 10(6), pages 40-49.
    5. James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
    6. James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, October.
    7. Szabó, Andrea & Ujhelyi, Gergely, 2015. "Reducing nonpayment for public utilities: Experimental evidence from South Africa," Journal of Development Economics, Elsevier, vol. 117(C), pages 20-31.
    8. Chu, Ke-young & Davoodi, Hamid & Gupta, Sanjeev, 2003. "Income distribution and tax, and government social spending policies in developing countries," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34918, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    9. Junmin Wan, 2006. "The Incentive to Declare Taxes and Tax Revenue: The Lottery Receipt Experiment in China," Discussion Papers in Economics and Business 06-25, Osaka University, Graduate School of Economics.
    10. James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
    11. James Alm & Todd Cherry & Michael McKee & Michael L. Jones, 2010. "Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns," Working Papers 10-11, Department of Economics, Appalachian State University.
    12. Hungerman, Daniel M., 2014. "Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model," Journal of Development Economics, Elsevier, vol. 109(C), pages 188-202.
    13. Merike Kukk & Karsten Staehr, 2014. "Identification of Income Underreporting by the Self-Employed: Employment Status or Reported Business Income?," TUT Economic Research Series 8, Department of Finance and Economics, Tallinn University of Technology.
    14. Erard, Brian & Langetieg, Patrick & Payne, Mark & Plumley, Alan, 2020. "Ghosts in the Income Tax Machinery," MPRA Paper 100036, University Library of Munich, Germany.
    15. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
    16. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
    17. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin America," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0704, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    18. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
    19. James Alm & Sally Wallace, 2007. "Are Jamaica’s Direct Taxes on Labor “Fair†?," Public Finance Review, , vol. 35(1), pages 83-102, January.
    20. Manoj Atolia, 2010. "Public Investment, Tax Evasion, And The Welfare Effects Of A Tariff Reform," Contemporary Economic Policy, Western Economic Association International, vol. 28(2), pages 219-239, April.
    21. James Alm, 2023. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2306, Tulane University, Department of Economics.
    22. Parvathi, Priyanka & Nguyen, Trung Thanh, 2018. "Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos," Ecological Economics, Elsevier, vol. 143(C), pages 218-226.
    23. James Alm & Sally Wallace, 2004. "Payroll Taxes and Contributions," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    24. Wan, Junmin, 2021. "The lottery receipt," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 733-750.
    25. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," CERDI Working papers hal-03255316, HAL.
    26. James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
    27. Odd-Helge Fjeldstad, 1998. "Why people pay taxes. The case of development levy in Tanzania," CMI Working Papers WP 1998:5, CMI (Chr. Michelsen Institute), Bergen, Norway.
    28. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
    29. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," Working Papers hal-03255316, HAL.
    30. James Alm and Joege Martinez Vazquez, 2003. ""Sizing" the problem of the Hard-to-Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0321, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    31. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    32. James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
    33. Odd-Helge Fjeldstad & Bertil Tungodden, 2001. "Fiscal corruption: A vice or a virtue?," CMI Working Papers WP 2001:13, CMI (Chr. Michelsen Institute), Bergen, Norway.
    34. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    35. Odd-Helge Fjeldstad, 2002. "Fighting fiscal corruption: The case of the Tanzania Revenue Authority," CMI Working Papers WP 2002:3, CMI (Chr. Michelsen Institute), Bergen, Norway.
    36. Alm, James & Sennoga, Edward B., 2010. "Mobility, Competition, and the Distributional Effects of Tax Evasion," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1055-1084, December.
    37. James Alm & Jorge Martinez-Vazquez, 2007. "Tax Morale and Tax Evasion in Latin American Countries," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0732, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    38. Lin, Wen-Zhung & Yang, C. C., 2001. "A dynamic portfolio choice model of tax evasion: Comparative statics of tax rates and its implication for economic growth," Journal of Economic Dynamics and Control, Elsevier, vol. 25(11), pages 1827-1840, November.
    39. Erard, Brian & Ho, Chih-Chin, 2001. "Searching for ghosts: who are the nonfilers and how much tax do they owe?," Journal of Public Economics, Elsevier, vol. 81(1), pages 25-50, July.
    40. Mr. Irineu E de Carvalho Filho & Mr. Marcello M. Estevão, 2012. "Institutions, Informality, and Wage Flexibility: Evidence From Brazil," IMF Working Papers 2012/084, International Monetary Fund.
    41. Mohd Zulkhairi Mustapha1 & Eric H. Y. Koh & Sok-Gee Chan & Zulkufly Ramly, 2017. "The Role of Corruption Control in Moderating the Relationship Between Value Added Tax and Income Inequality," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 459-467.
    42. Sara Torregrosa, 2015. "Bypassing progressive taxation: fraud and base erosion in the Spanish income tax (1970-2001)," Working Papers 2015/31, Institut d'Economia de Barcelona (IEB).
    43. Tahseen Ajaz & Eatzaz Ahmad, 2010. "The Effect of Corruption and Governance on Tax Revenues," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 49(4), pages 405-417.
    44. Embaye, Abel, 2007. "Underground economy estimates for non-OECD countries using currency demand method, 1984-2005," MPRA Paper 20308, University Library of Munich, Germany.
    45. Brian Erard and Chih-Chin Ho, 2003. "Mapping the Compliance Continuum: From Pathologically Honest to Flagrantly Defiant," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0319, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    46. Alm, James & Cherry, Todd L. & Jones, Michael & McKee, Michael, 2012. "Social programs as positive inducements for tax participation," Journal of Economic Behavior & Organization, Elsevier, vol. 84(1), pages 85-96.

  24. Alm, James & Bahl, Roy & Murray, Matthew N, 1990. "Tax Structure and Tax Compliance," The Review of Economics and Statistics, MIT Press, vol. 72(4), pages 603-613, November.

    Cited by:

    1. Otusanya, Olatunde Julius, 2011. "The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 316-332.
    2. James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
    3. Blakemore, Arthur E & Burgess, Paul L & Low, Stuart A & St Louis, Robert D, 1996. "Employer Tax Evasion in the Unemployment Insurance Program," Journal of Labor Economics, University of Chicago Press, vol. 14(2), pages 210-230, April.
    4. Amit Nigam, 2016. "A Conceptual And Factorial Review Of The Determinants Of Income Tax Compliance," Working papers 2016-09-09, Voice of Research.
    5. Ralph-C Bayer & Matthias Sutter, 2004. "The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest," School of Economics and Public Policy Working Papers 2004-07, University of Adelaide, School of Economics and Public Policy.
    6. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Working Papers 1317, Tulane University, Department of Economics.
    7. Norman Gemmell & Marisa Ratto, 2019. "The effects of penalty information on tax compliance: evidence from a New Zealand field experiment," Working Papers hal-02302534, HAL.
    8. Amedeo Argentiero & Sandro Casal & Luigi Mittone & Azzurra Morreale, 2021. "Tax evasion and inequality: some theoretical and empirical insights," Economics of Governance, Springer, vol. 22(4), pages 309-320, December.
    9. Kim, Chung K. & Evans III, John H. & Moser, Donald V., 2005. "Economic and equity effects on tax reporting decisions," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 609-625.
    10. Matthew D. Rablen, 2010. "Tax Evasion and Exchange Equity: A Reference-Dependent Approach," Public Finance Review, , vol. 38(3), pages 282-305, May.
    11. James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
    12. Hungerman, Daniel M., 2014. "Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model," Journal of Development Economics, Elsevier, vol. 109(C), pages 188-202.
    13. Laszlo Goerke, 2003. "Tax Evasion and Tax Progressivity," Public Finance Review, , vol. 31(2), pages 189-203, March.
    14. Florian Baumann & Tim Friehe & Marcus Jansen, 2009. "On the Economics of Contribution Evasion," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 65(2), pages 162-177, June.
    15. Gamannossi degl’Innocenti, Duccio & Levaggi, Rosella & Menoncin, Francesco, 2022. "Tax avoidance and evasion in a dynamic setting," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 443-456.
    16. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    17. Aminu Yaru, Mohammed & Aminu Yaru, Mohammed & Awodun, Muritala, 2019. "Tax Administration In The Informal Sector: Kwara State Internal Revenue Service Perspective," Ilorin Journal of Economic Policy, Department of Economics, University of Ilorin, vol. 6(6), pages 1-12, June.
    18. Mirco, Tonin, 2006. "The Effects of the Minimum Wage in an Economy with Tax Evasion," Seminar Papers 747, Stockholm University, Institute for International Economic Studies.
    19. Mukhtar Ali & H. Cecil & James Knoblett, 2001. "The effects of tax rates and enforcement policies on taxpayer compliance: A study of self-employed taxpayers," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 29(2), pages 186-202, June.
    20. Annette Alstadsæter & Martin Jacob, 2018. "Tax Incentives and Noncompliance," Public Finance Review, , vol. 46(4), pages 609-634, July.
    21. Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding, 2014. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360," Working Papers 360, Center for Global Development.
    22. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
    23. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    24. Sour, Laura, 2004. "An Economic Model of Tax Compliance with Individual Morality and Group Conformity," MPRA Paper 50334, University Library of Munich, Germany.
    25. Das-Gupta, Arindam, 2004. "Economic theory of tax compliance with special reference to tax compliance costs," Working Papers 04/13, National Institute of Public Finance and Policy.
    26. Jorge Martinez-Vazquez & Mark Rider, 2003. "Multiple Modes of Tax Evasion: Theory and Evidence from the TCMP," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0306, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    27. Kenchington, David G. & Shohfi, Thomas D. & Smith, Jared D. & White, Roger M., 2022. "Do sin tax hikes spur cheating in interpersonal exchange?," Accounting, Organizations and Society, Elsevier, vol. 96(C).
    28. Duccio Gamannossi degl’Innocenti & Matthew D. Rablen, 2017. "Tax avoidance and optimal income tax enforcement," IFS Working Papers W17/08, Institute for Fiscal Studies.
    29. Inés Macho Stadler & David Perez-Castrillo, 2005. "Optimal inspection policy and income-tax compliance," Hacienda Pública Española / Review of Public Economics, IEF, vol. 173(2), pages 9-45, June.
    30. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
    31. James, Simon & Edwards, Alison, 2010. "An annotated bibliography of tax compliance and tax compliance costs," MPRA Paper 26106, University Library of Munich, Germany.

  25. Fox, William F. & Murray, Matthew N., 1988. "Economic Aspects of Taxing Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 19-36, March.

    Cited by:

    1. Frederick W. Derrick & Charles E. Scott, 1993. "Businesses and the Incidence of Sales and Use Taxes," Public Finance Review, , vol. 21(2), pages 210-226, April.
    2. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    3. Gary A. Wagner, 2010. "Commentary on "can state and local governments rely on alternative tax sources?"," Regional Economic Development, Federal Reserve Bank of St. Louis, issue Oct, pages 102-107.
    4. Donald N. Baum, 1991. "Economic Effects of Including Services in the Sales Tax Base: an Applied General Equilibrium Analysis," Public Finance Review, , vol. 19(2), pages 166-192, April.
    5. Benjamin Russo, 2005. "An Efficiency Analysis of Proposed State and Local Sales Tax Reforms," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 443-462, October.
    6. Robert Tannenwald, 1998. "Come the devolution, will states be able to respond?," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 53-73.

Chapters

  1. William F. Fox & Matthew N. Murray, 2014. "Taxing the small: Fostering tax compliance among small enterprises in developing countries," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 6, pages 170-192, Edward Elgar Publishing.
    See citations under working paper version above.Sorry, no citations of chapters recorded.
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