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Russian Attitudes Toward Paying Taxes - Before, During, and After the Transition
Alm, James; Martinez-Vazquez, Jorge; Torgler, Benno - 2005
This paper examines citizens' attitudes toward paying taxes - what is sometimes termed their "tax morale", or the intrinsic motivation to pay taxes - focusing on the experience of individuals in the Russian Federation. A unique aspect of our analysis is our ability to study tax morale before...
Persistent link: https://www.econbiz.de/10012168225
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Institutions, paradigms, and tax evasion in developing and transition countries
Alm, James; Martinez-Vazquez, Jorge - In: Public finance in developing and transitional countries …, (pp. 146-178). 2003
Persistent link: https://www.econbiz.de/10001772385
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Do tax amnesties work? : the revenue effects of tax amnesties during the transition in the Russian Federation
Alm, James; Martinez-Vazquez, Jorge; Wallace, Sally - In: Economic analysis and policy 39 (2009) 2, pp. 235-253
Persistent link: https://www.econbiz.de/10009908783
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On the use budgetary norms as a tool for fiscal management
Alm, James; Martinez-Vazquez, Jorge - In: Public finance and management : PFM 2 (2002) 3, pp. 387-435
Persistent link: https://www.econbiz.de/10009949174
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"Sizing" the problem of the hard-to-tax
Alm, James; Martinez-Vazquez, Jorge; Schneider, Friedrich - In: Taxing the hard-to-tax : lessons from theory and practice, (pp. 11-75). 2004
Persistent link: https://www.econbiz.de/10002545449
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On the use budgetary norms as a tool for fiscal management
Alm, James (contributor);  … - In: Public finance and management : PFM : an official … 2 (2002) 3, pp. 387-435
Persistent link: https://www.econbiz.de/10002144496
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On the use of budgetary norms as a tool for fiscal management
Alm, James (contributor);  … - 2002 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002201410
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Taxing the hard-to-tax : lessons from theory and practice
Alm, James (ed.); Martinez-Vazquez, Jorge (contributor);  … - 2004 - 1. publ.
Persistent link: https://www.econbiz.de/10002259735
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Corruption and firm tax evasion
Alm, James; Martinez-Vazquez, Jorge; McClellan, Chandler - 2014
Persistent link: https://www.econbiz.de/10010382138