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• W2058961962 abstract "Previous articleNext article No AccessTax Base Erosion in Developing CountriesJames Alm, Roy Bahl, and Matthew N. MurrayJames Alm Search for more articles by this author , Roy Bahl Search for more articles by this author , and Matthew N. Murray Search for more articles by this author PDFPDF PLUS Add to favoritesDownload CitationTrack CitationsPermissionsReprints Share onFacebookTwitterLinkedInRedditEmail SectionsMoreDetailsFiguresReferencesCited by Economic Development and Cultural Change Volume 39, Number 4Jul., 1991 Article DOIhttps://doi.org/10.1086/451912 Views: 37Total views on this site Citations: 38Citations are reported from Crossref Copyright 1991 The University of ChicagoPDF download Crossref reports the following articles citing this article:Amela Kurta, Nermin Oruč, Dželila Kramer Envelope Wages in Bosnia and Herzegovina: Incidence and Distributional Implications, (Oct 2022): 49–68.https://doi.org/10.1007/978-3-031-06112-7_3James Alm Tax evasion, technology, and inequality, Economics of Governance 22, no.44 (Jan 2021): 321–343.https://doi.org/10.1007/s10101-021-00247-wJunmin Wan The lottery receipt, International Review of Economics & Finance 71 (Jan 2021): 733–750.https://doi.org/10.1016/j.iref.2020.09.018Sara Torregrosa Hetland Bypassing the Progressive Income Tax, (Sep 2021): 153–183.https://doi.org/10.1007/978-3-030-79541-2_6Sara Torregrosa-Hetland Inequality in tax evasion: the case of the Spanish income tax, Applied Economic Analysis 28, no.8383 (Jul 2020): 89–109.https://doi.org/10.1108/AEA-01-2020-0007Cheol Liu, John L. Mikesell Corruption and Tax Structure in American States, The American Review of Public Administration 49, no.55 (Jun 2018): 585–600.https://doi.org/10.1177/0275074018783067James Alm WHAT MOTIVATES TAX COMPLIANCE?, Journal of Economic Surveys 33, no.22 (Jun 2018): 353–388.https://doi.org/10.1111/joes.12272Priyanka Parvathi, Trung Thanh Nguyen Is Environmental Income Reporting Evasive in Household Surveys? Evidence From Rural Poor in Laos, Ecological Economics 143 (Jan 2018): 218–226.https://doi.org/10.1016/j.ecolecon.2017.07.022James Alm, Kim M. Bloomquist, Michael McKee When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance, Fiscal Studies 38, no.44 (Jun 2017): 587–613.https://doi.org/10.1111/1475-5890.12111Merike Kukk, Karsten Staehr Identification of Households Prone to Income Underreporting, Public Finance Review 45, no.55 (Dec 2015): 599–627.https://doi.org/10.1177/1091142115616182James Alm Is Economics Useful for Public Policy?, Southern Economic Journal 83, no.44 (Feb 2017): 835–854.https://doi.org/10.1002/soej.12208Trung Thanh Nguyen, Priyanka Parvathi Is Environmental Income Reporting Evasive in Household Surveys? Evidence from Rural Poor in Laos, SSRN Electronic Journal (Jan 2017).https://doi.org/10.2139/ssrn.3009614Felix Schmutz Measuring the Invisible: An Overview of and Outlook for Tax Non-Compliance Estimates and Measurement Methods for Switzerland, Swiss Journal of Economics and Statistics 152, no.22 (Jan 2016): 125–177.https://doi.org/10.1007/BF03399425Morris Zelditch The Legitimacy of Groups and the Mobilization of Resources, (Nov 2015): 286–306.https://doi.org/10.1017/CBO9781139924627.016Andrea Szabó, Gergely Ujhelyi Reducing nonpayment for public utilities: Experimental evidence from South Africa, Journal of Development Economics 117 (Nov 2015): 20–31.https://doi.org/10.1016/j.jdeveco.2015.06.002Daniel M. Hungerman Public goods, hidden income, and tax evasion: Some nonstandard results from the warm-glow model, Journal of Development Economics 109 (Jul 2014): 188–202.https://doi.org/10.1016/j.jdeveco.2014.04.004James Alm, Keith Finlay Who Benefits from Tax Evasion?11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011., Economic Analysis and Policy 43, no.22 (Sep 2013): 139–154.https://doi.org/10.1016/S0313-5926(13)50015-4Alfred Tat-Kei Ho, Meili Niu RISING WITH THE TIDE WITHOUT FLIPPING THE BOAT - ANALYZING THE SUCCESSES AND CHALLENGES OF FISCAL CAPACITY BUILDING IN CHINA, Public Administration and Development 33, no.11 (Apr 2012): 29–49.https://doi.org/10.1002/pad.1613James Alm, Todd L. Cherry, Michael Jones, Michael McKee Social programs as positive inducements for tax participation, Journal of Economic Behavior & Organization 84, no.11 (Sep 2012): 85–96.https://doi.org/10.1016/j.jebo.2012.07.009James Alm Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies, International Tax and Public Finance 19, no.11 (Apr 2011): 54–77.https://doi.org/10.1007/s10797-011-9171-2James Alm and Edward B. Sennoga MOBILITY, COMPETITION, AND THE DISTRIBUTIONAL EFFECTS OF TAX EVASION, National Tax Journal 63, no.4.24.2 (Mar 2021): 1055–1084.https://doi.org/10.17310/ntj.2010.4S.10MANOJ ATOLIA PUBLIC INVESTMENT, TAX EVASION, AND THE WELFARE EFFECTS OF A TARIFF REFORM, Contemporary Economic Policy 28, no.22 (Apr 2010): 219–239.https://doi.org/10.1111/j.1465-7287.2009.00176.xJames Alm, Sally Wallace Are Jamaica’s Direct Taxes on Labor “Fair”?, Public Finance Review 35, no.11 (Aug 2016): 83–102.https://doi.org/10.1177/1091142106293443Grant Richardson Taxation determinants of fiscal corruption: evidence across countries, Journal of Financial Crime 13, no.33 (Jul 2006): 323–338.https://doi.org/10.1108/13590790610678404James Alm, Hugo Lopez-Castano Payroll Taxes in Colombia, SSRN Electronic Journal (Jan 2005).https://doi.org/10.2139/ssrn.895486James Alm, Jorge Martinez-Vazquez, Friedrich Schneider ‘Sizing’ the Problem of the Hard-to-Tax, (Jan 2004): 11–75.https://doi.org/10.1016/S0573-8555(04)68802-XRichard M. Bird, Sally Wallace Is it Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes, (Jan 2004): 121–158.https://doi.org/10.1016/S0573-8555(04)68806-7Catherine Araujo-Bonjean, Gérard Chambas Taxing the Urban Unrecorded Economy in Sub-Saharan Africa, (Jan 2004): 313–329.https://doi.org/10.1016/S0573-8555(04)68815-8Roy Bahl Reaching the Hardest to Tax: Consequences and Possibilities, (Jan 2004): 337–354.https://doi.org/10.1016/S0573-8555(04)68817-1Odd-Helge Fjeldstad, Bertil Tungodden Fiscal Corruption: A Vice or a Virtue?, World Development 31, no.88 (Aug 2003): 1459–1467.https://doi.org/10.1016/S0305-750X(03)00089-5Joel Slemrod, Shlomo Yitzhaki Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley., (Jan 2002): 1423–1470.https://doi.org/10.1016/S1573-4420(02)80026-XOdd-helge Fjeldstad, Joseph Semboja Why People Pay Taxes: The Case of the Development Levy in Tanzania, World Development 29, no.1212 (Dec 2001): 2059–2074.https://doi.org/10.1016/S0305-750X(01)00081-XWen-Zhung Lin, C.C. Yang 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 25, no.1111 (Nov 2001): 1827–1840.https://doi.org/10.1016/S0165-1889(99)00081-0Brian Erard, Chih-Chin Ho Searching for ghosts: who are the nonfilers and how much tax do they owe?, Journal of Public Economics 81, no.11 (Jul 2001): 25–50.https://doi.org/10.1016/S0047-2727(00)00132-8Tanweer Akram Ineffective Privatization of Public Enterprises: The Case of Bangladesh, SSRN Electronic Journal (Jan 2001).https://doi.org/10.2139/ssrn.268999Ke-young Chu, , Hamid Reza Davoodi, , Sanjeev Gupta, Income Distribution and Tax and Government Social Spending Policies in Developing Countries, IMF Working Papers 00, no.6262 (Jan 2000): 1.https://doi.org/10.5089/9781451848281.001James Alm, Roy Bahl, Matthew N. Murray Audit selection and income tax underreporting in the tax compliance game, Journal of Development Economics 42, no.11 (Oct 1993): 1–33.https://doi.org/10.1016/0304-3878(93)90070-4Keith Griffin, Terry McKinley Towards a Human Development Strategy, SSRN Electronic Journal (Jan 1992).https://doi.org/10.2139/ssrn.2273858" @default.
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