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Economic behaviour and taxation

Alm, James (ed.); Leguizamon, J. Sebastian (ed.) - 2016

Persistent link: https://www.econbiz.de/10011481384

Does an uncertain tax system encourage "aggressive tax planning"?

Alm, James - In: Economic analysis and policy : EAP ; journal of the … 44 (2014) 1, pp. 30-38

Persistent link: https://www.econbiz.de/10011481787

Detroit poverty tax delinquency : social contract in crisis

Alm, James; Hodge, Timothy R.; Sands, Gary; Skidmore, Mark - In: Public finance and management : PFM 14 (2014) 3, pp. 280-305

Persistent link: https://www.econbiz.de/10011560786

Testing for Ricardian equivalence in Indonesia

Adji, Artidiatun; Alm, James - In: Journal of contemporary economic and business issues 3 (2016) 1, pp. 5-31

There are competing “views” on the economic effects of debt finance. One view argues that tax and debt finance have identical effects on various economic measures, a view sometimes termed “Ricardian Equivalence”. However, this “Ricardian view” remains controversial, with other views...

Persistent link: https://www.econbiz.de/10011537018