Browsing by UP Author "Wallace, Sally"

Browsing by UP Author "Wallace, Sally"

Sort by: Order: Results:

  • Culture, compliance, and confidentiality : taxpayer behavior in the United States and Italy 
    Alm, James; Bernasconi, Michele; Laury, Susan; Lee, Daniel J.; Wallace, Sally (Elsevier, 2017-08)
    This paper analyzes the impact of confidentiality of taxpayer information on the level of compliance in two countries with very different levels of citizen trust in government – the United States and Italy. Using identical ...
  • Earnings mobility and the Great Recession 
    Mullins, Brett; Sjoquist, David L.; Wallace, Sally (Wiley, 2021-11)
    OBJECTIVE : The Great Recession of 2007-09 was a very significant economic event with substantial effects across the economy. An important but unexplored consequence of the Great Recession is its effect on income or earnings ...
  • Economic growth by means of fiscal decentralization : an empirical study for federal developing countries 
    Hanif, Imran; Wallace, Sally; Gago-de-Santos, Pilar (SAGE Publications, 2020-10)
    The impact of fiscal federalism on economic performance has largely been studied in the developed world since the seminal work of Oates. In this article, we focus on a particular set of developing countries considered to ...
  • How do electoral and voice accountability affect corruption? Experimental evidence from Egypt 
    Mansour, Sarah; Wallace, Sally; Sadiraj, Vjollca; Hassan, Mazen (Elsevier, 2021-06)
    How far does democracy decrease corruption? And which specific aspects of democracy help generate such effects? Corruption is famously one of the strongest obstacles to social and economic development. Whereas there has ...
  • The revenue productivity of India's subnational VAT 
    Sen, Astha; Wallace, Sally (National Tax Association, 2022-12)
    Skepticism exists regarding the revenue potential of a subnational value-added tax (VAT). India is one of only three countries to embrace a subnational VAT, and it did so between 2003 and 2008. We analyze the impact of ...