James Alm
Personal Details
First Name: | James |
Middle Name: | |
Last Name: | Alm |
Suffix: | |
RePEc Short-ID: | pal49 |
| |
https://liberalarts.tulane.edu/departments/economics/people/james-alm | |
Department of Economics Tulane University 6823 St. Charles Avenue Tilton Hall New Orleans, LA 70118 | |
Terminal Degree: | 1980 (from RePEc Genealogy) |
Affiliation
Department of Economics
Tulane University
New Orleans, Louisiana (United States)http://econ.tulane.edu/
RePEc:edi:detulus (more details at EDIRC)
Research output
Jump to: Working papers Articles Chapters BooksWorking papers
- James Alm & Raul A. Barreto, 2024.
"Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth,"
Working Papers
2405, Tulane University, Department of Economics.
- Alm James & Barreto Raul A., 2024. "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(1), pages 439-487, January.
- James Alm, 2024. "Do We Have The Tools For Achieving Distributive Tax Justice?," Working Papers 2403, Tulane University, Department of Economics.
- James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
- James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023.
"Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus,"
Working Papers
2304, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus," National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023.
"Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance,"
Working Papers
2307, Tulane University, Department of Economics.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023. "Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance," Economies, MDPI, vol. 11(9), pages 1-22, September.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2023.
"Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices,"
Working Papers
2303, Tulane University, Department of Economics.
- James Alm & Trey Dronyk‐Trosper & Sean Larkin, 2024. "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 52(1), pages 214-238, January.
- Jay A. Soled & James Alm, 2023. "Is A Bonanza Of Electric Vehicle Gifts On The Horizon?," Working Papers 2301, Tulane University, Department of Economics.
- James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023. "Revising Form 1040 For The Twenty-First Century," Working Papers 2305, Tulane University, Department of Economics.
- James Alm & Jay A. Soled & Kathleen DeLaney Thomas, 2023. "Multibillion-Dollar Tax Questions," Working Papers 2302, Tulane University, Department of Economics.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2022.
"Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?,"
Working Papers
2210, Tulane University, Department of Economics.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2023. "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 334-349, July.
- James Alm & Matthias Kasper & Erich Kirchler, 2022. "Can ethics change? Enforcement and its effects on taxpayer compliance," Working Papers 2209, Tulane University, Department of Economics.
- James Alm, 2022. "Devising Administrative Approaches for Improving Tax Compliance," Working Papers 2208, Tulane University, Department of Economics.
- James Alm, 2022.
"Trust, the Pandemic, and Public Policies,"
Working Papers
2203, Tulane University, Department of Economics.
- James Alm, 2022. "Trust, the Pandemic, and Public Policies," National Tax Journal, University of Chicago Press, vol. 75(2), pages 355-370.
- James Alm & Matthias Kasper, 2022.
"Using behavioural economics to understand tax compliance,"
Working Papers
2207, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2023. "Using behavioural economics to understand tax compliance," Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 279-294, July.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021.
"Small Business Tax Compliance under Third-party Reporting,"
Working Papers
2116, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021. "Small business tax compliance under third-party reporting," Journal of Public Economics, Elsevier, vol. 203(C).
- James Alm & Weizheng Lai & Xun Li, 2021.
"Housing Market Regulations and Strategic Divorce Propensity in China,"
Working Papers
2119, Tulane University, Department of Economics.
- James Alm & Weizheng Lai & Xun Li, 2022. "Housing market regulations and strategic divorce propensity in China," Journal of Population Economics, Springer;European Society for Population Economics, vol. 35(3), pages 1103-1131, July.
- James Alm & Trey Dronyk-Trosper, 2021.
"What Drivers Road Infrastructure Spending?,"
Working Papers
2114, Tulane University, Department of Economics.
- James Alm & Trey Dronyk‐Trosper, 2021. "What drives road infrastructure spending?," Public Budgeting & Finance, Wiley Blackwell, vol. 41(4), pages 20-49, December.
- Matthias Kasper & James Alm, 2021.
"Does the “bomb crater” effect really exist? Evidence from the laboratory,"
Working Papers
2118, Tulane University, Department of Economics.
- Matthias Kasper & James Alm, 2022. "Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- James Alm, 2021.
"Tax Evasion, Technology, and Inequality,"
Working Papers
2101, Tulane University, Department of Economics.
- James Alm, 2021. "Tax evasion, technology, and inequality," Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021.
"Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective,"
Working Papers
2102, Tulane University, Department of Economics.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
- Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021.
"Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting,"
Working Papers
2117, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022. "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 312-333.
- James Alm & Jay A. Soled, 2021. "Tax Amnesties, Recidivism, and the Need for Reform," Working Papers 2115, Tulane University, Department of Economics.
- Aleksandr Alekseev & James Alm & Vjollca Sadiraj & David L. Sjoquist, 2020.
"Experiments on the Fly,"
Experimental Economics Center Working Paper Series
2020-04, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
- Alekseev, Aleksandr & Alm, James & Sadiraj, Vjollca & Sjoquist, David L., 2021. "Experiments on the fly," Journal of Economic Behavior & Organization, Elsevier, vol. 186(C), pages 288-305.
- Aleksandr Alekseev & James Alm & Vjollca Sadiraj & David L. Sjoquist, 2021. "Experiments on the Fly," Working Papers 2113, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2020.
"Tax Evasion, Market Adjustments, and Income Distribution,"
Working Papers
2005, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2020. "Tax evasion, market adjustments, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
- James Alm & Joyce Beebe & Michael S. Kirsch & Omri Marian & Jay A. Soled, 2020. "New Technologies and the Evolution of Tax Compliance," Working Papers 2009, Tulane University, Department of Economics.
- James Alm & Antoine Malézieux, 2020.
"40 Years of Tax Evasion Games: A Meta-Analysis,"
Working Papers
2004, Tulane University, Department of Economics.
- James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Ali Enami & Michael McKee, 2020.
"Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior,"
Working Papers
2007, Tulane University, Department of Economics.
- James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2020.
"In the Land of OZ: Designating Opportunity Zones,"
Working Papers
2006, Tulane University, Department of Economics.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2021. "In the land of OZ: designating opportunity zones," Public Choice, Springer, vol. 188(3), pages 503-523, September.
- Matthias Kasper & James Alm, 2020.
"Audits, Audit Effectiveness, and Post-audit Tax Compliance,"
Working Papers
2010, Tulane University, Department of Economics.
- Kasper, Matthias & Alm, James, 2022. "Audits, audit effectiveness, and post-audit tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
- James Alm & Yongzheng Liu & Kewei Zhang, 2019.
"Financial Constraints and Firm Tax Evasion,"
Working Papers
1901, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial constraints and firm tax evasion," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
- Janina Enachescu & Žiga Puklavec & Christian Martin Bauer & Jerome Olsen & Erich Kirchler & James Alm, 2019. "Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes," Working Papers 1909, Tulane University, Department of Economics.
- Jay A. Soled & Richard L. Schmalbeck & James Alm, 2019. "Re-assessing the Costs of the Stepped-up Tax Basis Rule," Working Papers 1904, Tulane University, Department of Economics.
- James Alm, 2019.
"What Motivates Tax Compliance,"
Working Papers
1903, Tulane University, Department of Economics.
- James Alm, 2019. "What Motivates Tax Compliance?," Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019.
"Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions,"
Working Papers
1908, Tulane University, Department of Economics.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions," Games, MDPI, vol. 10(4), pages 1-23, October.
- James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
- James Alm & William D. Schulze & Carrie Von Bose & Jubo Yan, 2019.
"Appeals to Social Norms and Taxpayer Compliance,"
Working Papers
1902, Tulane University, Department of Economics.
- James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
- James Alm, 2018. "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait," Working Papers 1804, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu, 2018. "Corruption, Taxation, and Tax Evasion," Working Papers 1802, Tulane University, Department of Economics.
- James Alm, 2018.
"Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,"
Working Papers
1806, Tulane University, Department of Economics.
- James Alm, 2018. "Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
- Chris Evans & Richard Krever & James Alm, 2018. "Tax and Corruption: A Global Perspective," Working Papers 1805, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon, 2018.
"The Housing Crisis, Foreclosures, and Local Tax Revenues,"
Working Papers
1803, Tulane University, Department of Economics.
- Alm, James & Leguizamon, J. Sebastian, 2018. "The housing crisis, foreclosures, and local tax revenues," Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 300-311.
- James Alm & James C. Cox & Vjollca Sadiraj, 2018.
"Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia,"
Experimental Economics Center Working Paper Series
2018-06, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University, revised Aug 2019.
- James Alm & James C. Cox & Vjollca Sadiraj, 2020. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
- James Alm & James C. Cox & Vjollca Sadiraj, 2019. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Working Papers 1907, Tulane University, Department of Economics.
- James Alm & Daniel Teles, 2017.
"State and Federal Tax Policy toward Nonprofit Organizations,"
Working Papers
1704, Tulane University, Department of Economics.
- James Alm & Daniel Teles, 2018. "State and federal tax policy toward nonprofit organizations," Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 19, pages 370-385, Edward Elgar Publishing.
- James Alm, 2017.
"Is Economics Useful for Public Policy?,"
Working Papers
1702, Tulane University, Department of Economics.
- James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
- Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
- James Alm & Ali Enami, 2017.
"Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform,"
Working Papers
1703, Tulane University, Department of Economics.
- Alm, James & Enami, Ali, 2017. "Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform," Regional Science and Urban Economics, Elsevier, vol. 66(C), pages 119-131.
- Bibek Adhikari & James Alm, 2016.
"Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods,"
Working Papers
1615, Tulane University, Department of Economics.
- Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
- Adhikari, Bibek & Alm, James, 2017. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series 20294, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Ruslan A. Grigoriev & Marat V. Kramin & Timur V. Kramin, 2016.
"Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations,"
Working Papers
1622, Tulane University, Department of Economics.
- Alm James R. & Grigoryev Ruslan Arkadievich & Kramin Marat Vladimirovich & Kramin Timur Vladimirovich, 2016. "Testing Kuznets’ hypothesis for Russian regions: trends and interpretations," Экономика региона, CyberLeninka;Федеральное государственное бюджетное учреждение науки «Институт экономики Уральского отделения Российской академии наук», vol. 12(2), pages 560-568.
- Yongzheng Liu & James Alm, 2016.
""Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China,"
Working Papers
1625, Tulane University, Department of Economics.
- Liu, Yongzheng & Alm, James, 2016. "“Province-Managing-County” fiscal reform, land expansion, and urban growth in China," Journal of Housing Economics, Elsevier, vol. 33(C), pages 82-100.
- Artidiatun Adji & James Alm, 2016. "Testing for Ricardian Equivalence in Indonesia," Working Papers 1616, Tulane University, Department of Economics.
- James Alm & Jin Man Lee & Zackary Hawley & Joshua J. Miller, 2016.
"Property Tax Delinquency and its Spillover Effects on Nearby Properties,"
Working Papers
1623, Tulane University, Department of Economics.
- Alm, James & Hawley, Zackary & Lee, Jin Man & Miller, Joshua J., 2016. "Property tax delinquency and its spillover effects on nearby properties," Regional Science and Urban Economics, Elsevier, vol. 58(C), pages 71-77.
- James Alm & David M. Bruner & Michael McKee, 2016.
"Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime,"
Working Papers
1620, Tulane University, Department of Economics.
- Alm, James & Bruner, David M. & McKee, Michael, 2016. "Honesty or dishonesty of taxpayer communications in an enforcement regime," Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
- James Alm & Steven M. Sheffrin, 2016.
"Using Behavioral Economics in Public Economics,"
Working Papers
1617, Tulane University, Department of Economics.
- James Alm & Steven M. Sheffrin, 2017. "Using Behavioral Economics in Public Economics," Public Finance Review, , vol. 45(1), pages 4-9, January.
- James Alm & Jay A. Soled, 2016. "W(h)ither the Tax Gap?," Working Papers 1618, Tulane University, Department of Economics.
- James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2016.
"What Drives State Tax Reforms?,"
Working Papers
1621, Tulane University, Department of Economics.
- James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017. "What Drives State Tax Reforms?," Public Finance Review, , vol. 45(4), pages 443-457, July.
- James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016.
"Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy,"
Working Papers
2016:36, Department of Economics, University of Venice "Ca' Foscari".
- Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017. "Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy," Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
- James Alm & J. Sebastian Leguizamon, 2015.
"Whither the Marriage Tax?,"
Working Papers
1511, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
- James Alm & Timothy R. Hodge & Gary Sands & Mark Skidmore, 2015. "Detroit Property Tax Delinquency---Social Contract in Crisis," Working Papers 1508, Tulane University, Department of Economics.
- James Alm & Brian Erard, 2015.
"Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers,"
Working Papers
1517, Tulane University, Department of Economics.
- James Alm & Brian Erard, 2016. "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 22-46, February.
- James Alm & Jeremy Clark & Kara Leibel, 2015.
"Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States,"
Working Papers
1514, Tulane University, Department of Economics.
- James Alm & Jeremy Clark & Kara Leibel, 2016. "Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States," Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 725-747, January.
- James Alm & Bibek Adhikari, 2015. "The Role of Tax Exemptions and Credits," Working Papers 1526, Tulane University, Department of Economics.
- James Alm & Kim M. Bloomquist & Michael McKee, 2015.
"On the External Validity of Laboratory Tax Compliance Experiments,"
Working Papers
1512, Tulane University, Department of Economics.
- James Alm & Kim M. Bloomquist & Michael McKee, 2015. "On The External Validity Of Laboratory Tax Compliance Experiments," Economic Inquiry, Western Economic Association International, vol. 53(2), pages 1170-1186, April.
- Bibek Adhikari & James Alm, 2015. "The Internal Revenue Service and the American Middle Class," Working Papers 1523, Tulane University, Department of Economics.
- James Alm, 2015.
"Analyzing and Reforming Tunisia's Tax System,"
Commitment to Equity (CEQ) Working Paper Series
34, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Working Papers 1515, Tulane University, Department of Economics.
- James Alm & Jorge Martinez-Vazquez, 2015.
"Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share,"
Working Papers
1510, Tulane University, Department of Economics.
- James Alm & Jorge Martinez-Vazquez *, 2015. "Re-designing equalization transfers: an application to South Africa provincial equitable share," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(1), pages 1-22, January-M.
- James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
- James Alm, 2015. "Understanding and Combatting Tax Evasion," Working Papers 1509, Tulane University, Department of Economics.
- Bibek Adhikari & James Alm, 2015. "Did Latvia's Flat Tax Reform Improve Growth?," Working Papers 1516, Tulane University, Department of Economics.
- James Alm & Jay A. Soled, 2014. "Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance," Working Papers 1407, Tulane University, Department of Economics.
- James Alm & Denvil Duncan, 2014.
"Estimating Tax Agency Efficiency,"
Working Papers
1404, Tulane University, Department of Economics.
- James Alm & Denvil Duncan, 2014. "Estimating Tax Agency Efficiency," Public Budgeting & Finance, Wiley Blackwell, vol. 34(3), pages 92-110, September.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2014.
"Foreclosures and local government revenues from the property tax: The case of Georgia school districts,"
Working Papers
1401, Tulane University, Department of Economics.
- Alm, James & Buschman, Robert D. & Sjoquist, David L., 2014. "Foreclosures and local government revenues from the property tax: The case of Georgia school districts," Regional Science and Urban Economics, Elsevier, vol. 46(C), pages 1-11.
- James Alm, 2014.
"Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?,"
Working Papers
1403, Tulane University, Department of Economics.
- James Alm, 2014. "Does an uncertain tax system encourage üaggressive tax planningý?," Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
- James Alm & David L. Sjoquist, 2014. "State Government Revenue Recovery from the Great Recession," Working Papers 1408, Tulane University, Department of Economics.
- 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.
- Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016. "Corruption and firm tax evasion," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
- James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016. "Corruption and Firm Tax Evasion," Working Papers 1624, Tulane University, Department of Economics.
- Alm, James & Hodge, Timothy R. & Sands, Gary & Skidmore, Mark, 2014. "Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit," Working Paper Series 18810, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kyle Borders, 2014.
"Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax,"
Working Papers
1406, Tulane University, Department of Economics.
- 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.
- James Alm & Carolyn J. Bourdeaux, 2014.
"Applying Behavioral Economics to the Public Sector,"
Working Papers
1405, Tulane University, Department of Economics.
- James Alm & Carolyn J. Bourdeaux, 2013. "Applying Behavioral Economics to the Public Sector," Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
- James Alm & Jay Shimshack, 2014.
"Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,"
Working Papers
1409, Tulane University, Department of Economics.
- Alm, James & Shimshack, Jay, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
- Alejandro Esteller-Moré & Ignacio Mauleón & James Alm, 2014. "Fraude fiscal / Tax Fraud," IEB Reports ieb_report_3_2014, Institut d'Economia de Barcelona (IEB).
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014.
"Revisiting the Income Tax Effects of Legalizing Same-sex Marriages,"
Working Papers
1402, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014. "Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 33(2), pages 263-289, March.
- James Alm & Jay A. Soled, 2013. "Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag," Working Papers 1306, Tulane University, Department of Economics.
- James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984-2006," Working Papers 1303, Tulane University, Department of Economics.
- James Alm, 2013.
"Expanding the Theory of Tax Compliance from Individual to Group Motivations,"
Working Papers
1309, Tulane University, Department of Economics.
- James Alm, 2014. "Expanding the theory of tax compliance from individual to group motivations," Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277, Edward Elgar Publishing.
- James Alm & Yongzheng Liu, 2013.
"Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?,"
Working Papers
1305, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu, 2013. "Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?," Journal of Development Studies, Taylor & Francis Journals, vol. 49(4), pages 516-532, April.
- Roberta Calvet & James Alm, 2013.
"Empathy, Sympathy, and Tax Compliance,"
Working Papers
1310, Tulane University, Department of Economics.
- Calvet Christian, Roberta & Alm, James, 2014. "Empathy, sympathy, and tax compliance," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013.
"When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance,"
Working Papers
13-22, Department of Economics, Appalachian State University.
- 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.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Yongzheng Liu, 2013.
"China's Tax-for-Fee Reform and Village Inequality,"
Working Papers
1304, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu, 2014. "China's Tax-for-Fee Reform and Village Inequality," Oxford Development Studies, Taylor & Francis Journals, vol. 42(1), pages 38-64, March.
- James Alm, 2013. "A Convenient Truth: Property Taxes and Revenue Stability," Working Papers 1307, Tulane University, Department of Economics.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2013. "How did foreclosures affect property values in Georgia School Districts?," Working Papers 1308, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012.
"Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior,"
Working Papers
1210, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour," CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 33-40, July.
- James Alm & Keith Finlay, 2012.
"Who Benefits from Tax Evasion?,"
Working Papers
1214, Tulane University, Department of Economics.
- James Alm & Keith Finlay, 2013. "Who Benefits from Tax Evasion?," Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
- James Alm & William H. Kaempfer & Edward Batte Sennoga, 2012. "Baseball Salaries and Income Taxes: The "Home Field Advantage" of Income Taxes on Free Agent Salaries," Working Papers 1209, Tulane University, Department of Economics.
- James Alm & Benno Torgler, 2012.
"Do Ethics Matter? Tax Compliance and Morality,"
Working Papers
1207, Tulane University, Department of Economics.
- James Alm & Benno Torgler, 2011. "Do Ethics Matter? Tax Compliance and Morality," Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
- James Alm & Mikhail I. Melnik, 2012. "Cross-border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions," Working Papers 1205, Tulane University, Department of Economics.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2012.
"Rethinking Local Government Reliance on the Property Tax,"
Working Papers
1215, Tulane University, Department of Economics.
- Alm, James & Buschman, Robert D. & Sjoquist, David L., 2011. "Rethinking local government reliance on the property tax," Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 320-331, July.
- James Alm & Asmaa El-Ganainy, 2012.
"Value-added Taxation and Consumption,"
Working Papers
1203, Tulane University, Department of Economics.
- James Alm & Asmaa El-Ganainy, 2013. "Value-added taxation and consumption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 105-128, February.
- Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai & James Alm, 2012.
"Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation,"
Working Papers
1212, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Economic Analysis and Policy, Elsevier, vol. 42(2), pages 133-152, September.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2012.
"Citizen "Trust" as an Explanation of State Education Funding to Local School Districts,"
Working Papers
1208, Tulane University, Department of Economics.
- James Alm & Robert D. Buschman & David L. Sjoquist, 0. "Citizen "Trust" as an Explanation of State Education Funding to Local School Districts," Publius: The Journal of Federalism, CSF Associates Inc., vol. 41(4), pages 636-661.
- James Alm & Mikhail I. Melnik, 2012. "Does Online Cross-border Shopping Affect State Use Tax Liabilities?," Working Papers 1206, Tulane University, Department of Economics.
- James Alm & Chandler McClellan, 2012.
"Tax Morale and Tax Compliance from the Firm's Perspective,"
Working Papers
1211, Tulane University, Department of Economics.
- James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
- James Alm, 2012.
"Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies,"
Working Papers
1213, Tulane University, Department of Economics.
- James Alm, 2012. "Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
- James Alm & Mikhail I. Melnik, 2011.
"Do eBay Sellers Comply with State Sales Taxes?,"
Working Papers
1106, Tulane University, Department of Economics.
- Alm, James & Melnik, Mikhail I., 2010. "Do Ebay Sellers Comply With State Sales Taxes?," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(2), pages 215-236, June.
- James Alm & Edward B. Sennoga, 2011.
"Mobility, Competition, and the Distributional Effects of Tax Evasion,"
Working Papers
1108, Tulane University, Department of Economics.
- 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.
- James Alm & H. Spencer Banzhaf, 2011.
"Designing Economic Instruments for the Environment in a Decentralized Fiscal System,"
Working Papers
1104, Tulane University, Department of Economics.
- 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.
- Alm, James & Banzhaf, H. Spencer, 2007. "Designing economic instruments for the environment in a decentralized fiscal system," Policy Research Working Paper Series 4379, The World Bank.
- James Alm, 2011.
"Testing Behavioral Public Economics Theories in the Laboratory,"
Working Papers
1102, Tulane University, Department of Economics.
- Alm, James, 2010. "Testing Behavioral Public Economics Theories in the Laboratory," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 635-658, December.
- James Alm & Sally Wallace, 2011. "Taxpayer Reporting Responses and the Tax Reform Act of 1986," Working Papers 1109, Tulane University, Department of Economics.
- James Alm & Abel Embaye, 2011.
"Explaining the Growth of Government Spending in South Africa,"
Working Papers
1105, Tulane University, Department of Economics.
- James Alm & Abel Embaye, 2010. "Explaining The Growth Of Government Spending In South Africa," South African Journal of Economics, Economic Society of South Africa, vol. 78(2), pages 152-169, June.
- Mark, Skidmore & Chad, Cotti & James, Alm, 2011.
"The Political Economy of State Government Subsidy Adoption: The Case of Ethanol,"
MPRA Paper
33937, University Library of Munich, Germany.
- Mark Skidmore & Chad Cotti & James Alm, 2013. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," Economics and Politics, Wiley Blackwell, vol. 25(2), pages 162-180, July.
- James Alm & Janet Rogers, 2011.
"Do State Fiscal Policies Affect State Economic Growth?,"
Working Papers
1107, Tulane University, Department of Economics.
- James Alm & Janet Rogers, 2011. "Do State Fiscal Policies Affect State Economic Growth?," Public Finance Review, , vol. 39(4), pages 483-526, July.
- James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011.
"Taxpayer Information Assistance Services and Tax Compliance Behavior,"
Working Papers
1101, Tulane University, Department of Economics.
- Alm, James & Cherry, Todd & Jones, Michael & McKee, Michael, 2010. "Taxpayer information assistance services and tax compliance behavior," Journal of Economic Psychology, Elsevier, vol. 31(4), pages 577-586, August.
- James Alm & Jeremy Clark & Kara Leibel, 2011. "Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States," Working Papers in Economics 11/35, University of Canterbury, Department of Economics and Finance.
- James Alm, 2010.
"Municipal Finance of Urban Infrastructure: Knowns and Unknowns,"
Working Papers
id:2585, eSocialSciences.
- James Alm, 2011. "Municipal Finance of Urban Infrastructure: Knowns and Unknowns," Working Papers 1103, Tulane University, Department of Economics.
- 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.
- James Alm & Jorge Martinez-Vazquez, 2009. "South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0904, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2007.
"Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009. "Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation," Economic Analysis and Policy, Elsevier, vol. 39(2), pages 235-253, September.
- 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.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007.
"How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine,"
International Center for Public Policy Working Paper Series, at AYSPS, GSU
paper0711, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
- James Alm & Pablo Saavedra, 2006. "How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0628, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005.
"Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition,"
CREMA Working Paper Series
2005-27, Center for Research in Economics, Management and the Arts (CREMA).
- James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006. "Russian attitudes toward paying taxes – before, during, and after the transition," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 33(12), pages 832-857, December.
- James Alm & Edward Sennoga & Mark Skidmore, 2005. "Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market," Working Papers 05-09, UW-Whitewater, Department of Economics.
- Benno Torgler & James Alm & Jorge Martinez-Vazquez, 2005. "Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition (2005)," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0518, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- James Alm & Benno Torgler, 2004.
"Culture Differences and Tax Morale in the United States and in Europe,"
CREMA Working Paper Series
2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
- Dillon Alleyne & James Alm & Roy Bahl & Sally Wallace, 2004. "Tax Burden in Jamaica," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0434, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Alm, James & Annez, Patricia & Modi, Arbind, 2004. "Stamp duties in Indian states - a case for reform," Policy Research Working Paper Series 3413, The World Bank.
- Sally Wallace & James Alm, 2004. "The Jamaican Individual Income Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0430, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- 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.
- James Alma & Jorge Martinez-Vazquez & Friedrich Schneiderb, 2005. "'Sizing' the Problem of the Hard-to-Tax," Contributions to Economic Analysis, in: Taxing the Hard-to-tax: Lessons from Theory and Practice, pages 11-75, Emerald Group Publishing Limited.
- James Alm & Jorge Martinez-Vazquez, 2002. "On the Use of Budgetary Norms as a Tool for Fiscal Management," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0215, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Hugo López Castaño, 2002. "Payroll taxes in Colombia," Informes de Investigación 3316, Fedesarrollo.
- James Alm & Jameson Boex, 2002. "An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0201, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Raul A. Barreto & James Alm, 2001.
"Corruption, Optimal Taxation and Growth,"
School of Economics and Public Policy Working Papers
2001-03, University of Adelaide, School of Economics and Public Policy.
- Raul A. Barreto & James Alm, 2003. "Corruption, Optimal Taxation, and Growth," Public Finance Review, , vol. 31(3), pages 207-240, May.
- James Alm & Robert H. Aten & Roy Bahl, 2000. "Can Indonesia Decentralize? Plans, Problems, and Prospects," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0010, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm, 1998. "Tax Policy Analysis: The Introduction of a Russian Tax Amnesty," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9806, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Brian Erard & Jonathan S. Feinstein, 1995.
"The Relationship between State and Federal Tax Audits,"
NBER Working Papers
5134, National Bureau of Economic Research, Inc.
- 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.
repec:vuw:vuwcpf:6824 is not listed on IDEAS
repec:vuw:vuwcpf:3149 is not listed on IDEAS
repec:vuw:vuwcpf:6770 is not listed on IDEAS - Leslie A. Whittington & James Alm & H. Elizabeth Peters, "undated".
"Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States,"
University of Chicago - Population Research Center
89-6, Chicago - Population Research Center.
- Whittington, Leslie A & Alm, James & Peters, H Elizabeth, 1990. "Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States," American Economic Review, American Economic Association, vol. 80(3), pages 545-556, June.
- Whittington, L.A. & Peters, H.E., 1989. "Fertility And The Personal Exemption: Implicit Pronatalist Policy In The United States," University of Chicago - Economics Research Center 89-6, Chicago - Economics Research Center.
repec:vuw:vuwcpf:6775 is not listed on IDEAS
Articles
- James Alm & Trey Dronyk‐Trosper & Sean Larkin, 2024.
"Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices,"
Real Estate Economics, American Real Estate and Urban Economics Association, vol. 52(1), pages 214-238, January.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2023. "Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices," Working Papers 2303, Tulane University, Department of Economics.
- Alm James & Barreto Raul A., 2024.
"Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth,"
The B.E. Journal of Macroeconomics, De Gruyter, vol. 24(1), pages 439-487, January.
- James Alm & Raul A. Barreto, 2024. "Trust in Government in a Changing World: Shocks, Tax Evasion, and Economic Growth," Working Papers 2405, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2023.
"Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus,"
National Tax Journal, University of Chicago Press, vol. 76(3), pages 525-560.
- James Alm & Sebastian Leguizamon & Susane Leguizamon, 2023. "Race, Ethnicity, And Taxation Of The Family: The Many Shades Of The Marriage Penalty/Bonus," Working Papers 2304, Tulane University, Department of Economics.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2023.
"Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?,"
Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 334-349, July.
- Stephan Muehlbacher & Andre Hartmann & Erich Kirchler & James Alm, 2022. "Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results?," Working Papers 2210, Tulane University, Department of Economics.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda März & Matthias Kasper, 2023.
"Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance,"
Economies, MDPI, vol. 11(9), pages 1-22, September.
- James Alm & Lilith Burgstaller & Arrita Domi & Amanda Marz & Matthias Kasper, 2023. "Nudges, Boosts, And Sludge: Using New Behavioral Approaches To Improve Tax Compliance," Working Papers 2307, Tulane University, Department of Economics.
- James Alm & Matthias Kasper, 2023.
"Using behavioural economics to understand tax compliance,"
Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 279-294, July.
- James Alm & Matthias Kasper, 2022. "Using behavioural economics to understand tax compliance," Working Papers 2207, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu, 2023. "Introduction," Economic and Political Studies, Taylor & Francis Journals, vol. 11(3), pages 275-278, July.
- James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
- James Alm & Weizheng Lai & Xun Li, 2022.
"Housing market regulations and strategic divorce propensity in China,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 35(3), pages 1103-1131, July.
- James Alm & Weizheng Lai & Xun Li, 2021. "Housing Market Regulations and Strategic Divorce Propensity in China," Working Papers 2119, Tulane University, Department of Economics.
- Matthias Kasper & James Alm, 2022.
"Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
- Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
- James Alm, 2022. "Devising Administrative Policies for Improving Tax Compliance," Canadian Tax Journal, Canadian Tax Foundation, vol. 70(Supplemen), pages 43-67.
- Dezső, Linda & Alm, James & Kirchler, Erich, 2022. "Inequitable wages and tax evasion," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 96(C).
- James Alm, 2022.
"Trust, the Pandemic, and Public Policies,"
National Tax Journal, University of Chicago Press, vol. 75(2), pages 355-370.
- James Alm, 2022. "Trust, the Pandemic, and Public Policies," Working Papers 2203, Tulane University, Department of Economics.
- Kasper, Matthias & Alm, James, 2022.
"Audits, audit effectiveness, and post-audit tax compliance,"
Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
- Matthias Kasper & James Alm, 2020. "Audits, Audit Effectiveness, and Post-audit Tax Compliance," Working Papers 2010, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Collins, Brett & Sebastiani, Michael & Wilking, Eleanor, 2022.
"Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting,"
Journal of Economic Behavior & Organization, Elsevier, vol. 193(C), pages 312-333.
- Bibek Adhikari & James Alm & Brett Collins & Michael Sebastiani & Eleanor Wilking, 2021. "Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting," Working Papers 2117, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James & Harris, Timothy F., 2021.
"Small business tax compliance under third-party reporting,"
Journal of Public Economics, Elsevier, vol. 203(C).
- Bibek Adhikari & James Alm & Timothy F. Harris, 2021. "Small Business Tax Compliance under Third-party Reporting," Working Papers 2116, Tulane University, Department of Economics.
- James Alm, 2021.
"Tax evasion, technology, and inequality,"
Economics of Governance, Springer, vol. 22(4), pages 321-343, December.
- James Alm, 2021. "Tax Evasion, Technology, and Inequality," Working Papers 2101, Tulane University, Department of Economics.
- James Alm & Antoine Malézieux, 2021.
"40 years of tax evasion games: a meta-analysis,"
Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
- James Alm & Antoine Malézieux, 2020. "40 Years of Tax Evasion Games: A Meta-Analysis," Working Papers 2004, Tulane University, Department of Economics.
- James Alm & Trey Dronyk‐Trosper, 2021.
"What drives road infrastructure spending?,"
Public Budgeting & Finance, Wiley Blackwell, vol. 41(4), pages 20-49, December.
- James Alm & Trey Dronyk-Trosper, 2021. "What Drivers Road Infrastructure Spending?," Working Papers 2114, Tulane University, Department of Economics.
- Alekseev, Aleksandr & Alm, James & Sadiraj, Vjollca & Sjoquist, David L., 2021.
"Experiments on the fly,"
Journal of Economic Behavior & Organization, Elsevier, vol. 186(C), pages 288-305.
- Aleksandr Alekseev & James Alm & Vjollca Sadiraj & David L. Sjoquist, 2021. "Experiments on the Fly," Working Papers 2113, Tulane University, Department of Economics.
- Aleksandr Alekseev & James Alm & Vjollca Sadiraj & David L. Sjoquist, 2020. "Experiments on the Fly," Experimental Economics Center Working Paper Series 2020-04, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2021.
"In the land of OZ: designating opportunity zones,"
Public Choice, Springer, vol. 188(3), pages 503-523, September.
- James Alm & Trey Dronyk-Trosper & Sean Larkin, 2020. "In the Land of OZ: Designating Opportunity Zones," Working Papers 2006, Tulane University, Department of Economics.
- Enami, Ali & Alm, James & Aranda, Rodrigo, 2021. "Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰," Economics of Education Review, Elsevier, vol. 83(C).
- James Alm & Matthias Kasper, 2020.
"Tax evasion, market adjustments, and income distribution,"
IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, February.
- James Alm & Matthias Kasper, 2020. "Tax Evasion, Market Adjustments, and Income Distribution," Working Papers 2005, Tulane University, Department of Economics.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020.
"Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
- James Alm & Ali Enami & Michael McKee, 2020.
"Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior,"
Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(2), pages 147-159, June.
- James Alm & Ali Enami & Michael McKee, 2020. "Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior," Working Papers 2007, Tulane University, Department of Economics.
- Bibek Adhikari & James Alm & Timothy F. Harris, 2020. "Information Reporting and Tax Compliance," AEA Papers and Proceedings, American Economic Association, vol. 110, pages 162-166, May.
- James Alm & James C. Cox & Vjollca Sadiraj, 2020.
"Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia,"
Economic Inquiry, Western Economic Association International, vol. 58(2), pages 819-833, April.
- James Alm & James C. Cox & Vjollca Sadiraj, 2019. "Audit State Dependent Taxpayer Compliance: Theory And Evidence From Colombia," Working Papers 1907, Tulane University, Department of Economics.
- James Alm & James C. Cox & Vjollca Sadiraj, 2018. "Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia," Experimental Economics Center Working Paper Series 2018-06, Experimental Economics Center, Andrew Young School of Policy Studies, Georgia State University, revised Aug 2019.
- James Alm & Yongzheng Liu & Kewei Zhang, 2019.
"Financial constraints and firm tax evasion,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 71-102, February.
- James Alm & Yongzheng Liu & Kewei Zhang, 2019. "Financial Constraints and Firm Tax Evasion," Working Papers 1901, Tulane University, Department of Economics.
- James Alm, 2019.
"What Motivates Tax Compliance?,"
Journal of Economic Surveys, Wiley Blackwell, vol. 33(2), pages 353-388, April.
- James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019.
"Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions,"
Games, MDPI, vol. 10(4), pages 1-23, October.
- James Alm & Laura Rosales Cifuentes & Carlos Mauricio Ortiz Niño & Diana Rocha, 2019. "Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions," Working Papers 1908, Tulane University, Department of Economics.
- James Alm & William D. Schulze & Carrie von Bose & Jubo Yan, 2019.
"Appeals to Social Norms and Taxpayer Compliance,"
Southern Economic Journal, John Wiley & Sons, vol. 86(2), pages 638-666, October.
- James Alm & William D. Schulze & Carrie Von Bose & Jubo Yan, 2019. "Appeals to Social Norms and Taxpayer Compliance," Working Papers 1902, Tulane University, Department of Economics.
- James Alm, 2018.
"Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 71(2), pages 379-398, June.
- James Alm, 2018. "Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax," Working Papers 1806, Tulane University, Department of Economics.
- Alm, James & Leguizamon, J. Sebastian, 2018.
"The housing crisis, foreclosures, and local tax revenues,"
Regional Science and Urban Economics, Elsevier, vol. 70(C), pages 300-311.
- James Alm & J. Sebastian Leguizamon, 2018. "The Housing Crisis, Foreclosures, and Local Tax Revenues," Working Papers 1803, Tulane University, Department of Economics.
- Alm, James & Enami, Ali, 2017.
"Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform,"
Regional Science and Urban Economics, Elsevier, vol. 66(C), pages 119-131.
- James Alm & Ali Enami, 2017. "Do Government Subsidies to Low-income Individuals Affect Interstate Migration? Evidence from the Massachusetts Health Care Reform," Working Papers 1703, Tulane University, Department of Economics.
- James Alm, 2017.
"Is Economics Useful for Public Policy?,"
Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
- James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
- Alm, James, 2018. "Is Economics Useful for Public Policy?," Working Paper Series 20304, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Steven M. Sheffrin, 2017.
"Using Behavioral Economics in Public Economics,"
Public Finance Review, , vol. 45(1), pages 4-9, January.
- James Alm & Steven M. Sheffrin, 2016. "Using Behavioral Economics in Public Economics," Working Papers 1617, Tulane University, Department of Economics.
- James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2017.
"What Drives State Tax Reforms?,"
Public Finance Review, , vol. 45(4), pages 443-457, July.
- James Alm & Trey Dronyk-Trosper & Steven M. Sheffrin, 2016. "What Drives State Tax Reforms?," Working Papers 1621, Tulane University, Department of Economics.
- Alm, James & Bernasconi, Michele & Laury, Susan & Lee, Daniel J. & Wallace, Sally, 2017.
"Culture, compliance, and confidentiality: Taxpayer behavior in the United States and Italy,"
Journal of Economic Behavior & Organization, Elsevier, vol. 140(C), pages 176-196.
- James Alm & Michele Bernasconi & Susan Laury & Daniel J. Lee & Sally Wallace, 2016. "Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy," Working Papers 2016:36, Department of Economics, University of Venice "Ca' Foscari".
- 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.
- James Alm & Kim M. Bloomquist & Michael McKee, 2016. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 1619, Tulane University, Department of Economics.
- Alm, James & Bloomquist, Kim M. & McKee, Michael, 2017. "When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Paper Series 20299, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Kim M. Bloomquist & Michael McKee, 2013. "When You Know Your Neighbor Pays Taxes: Information, Peer Effects, and Tax Compliance," Working Papers 13-22, Department of Economics, Appalachian State University.
- Bibek Adhikari & James Alm, 2016.
"Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods,"
Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 437-463, October.
- Bibek Adhikari & James Alm, 2016. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Papers 1615, Tulane University, Department of Economics.
- Adhikari, Bibek & Alm, James, 2017. "Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods," Working Paper Series 20294, Victoria University of Wellington, Chair in Public Finance.
- James Alm & Brian Erard, 2016.
"Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers,"
Public Budgeting & Finance, Wiley Blackwell, vol. 36(1), pages 22-46, February.
- James Alm & Brian Erard, 2015. "Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers," Working Papers 1517, Tulane University, Department of Economics.
- James Alm & Jeremy Clark & Kara Leibel, 2016.
"Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States,"
Southern Economic Journal, John Wiley & Sons, vol. 82(3), pages 725-747, January.
- James Alm & Jeremy Clark & Kara Leibel, 2015. "Enforcement, Socio-Economic Diversity, and Tax Filing Compliance in the United States," Working Papers 1514, Tulane University, Department of Economics.
- Liu, Yongzheng & Alm, James, 2016.
"“Province-Managing-County” fiscal reform, land expansion, and urban growth in China,"
Journal of Housing Economics, Elsevier, vol. 33(C), pages 82-100.
- Yongzheng Liu & James Alm, 2016. ""Province-Managing-County" Fiscal Reform, Land Expansion, and Urban Growth in China," Working Papers 1625, Tulane University, Department of Economics.
- Alm, James & Bruner, David M. & McKee, Michael, 2016.
"Honesty or dishonesty of taxpayer communications in an enforcement regime,"
Journal of Economic Psychology, Elsevier, vol. 56(C), pages 85-96.
- James Alm & David M. Bruner & Michael McKee, 2016. "Honesty or Dishonesty of Taxpayer Communications in an Enforcement Regime," Working Papers 1620, Tulane University, Department of Economics.
- Alm James R. & Grigoryev Ruslan Arkadievich & Kramin Marat Vladimirovich & Kramin Timur Vladimirovich, 2016.
"Testing Kuznets’ hypothesis for Russian regions: trends and interpretations,"
Экономика региона, CyberLeninka;Федеральное государственное бюджетное учреждение науки «Институт экономики Уральского отделения Российской академии наук», vol. 12(2), pages 560-568.
- James Alm & Ruslan A. Grigoriev & Marat V. Kramin & Timur V. Kramin, 2016. "Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations," Working Papers 1622, Tulane University, Department of Economics.
- James Alm & Ruslan Grigoryev & Marat Kramin & Timur Kramin, 2016. "Testing Kuznets’ Hypothesis for Russian Regions: Trends and Interpretations," Economy of region, Centre for Economic Security, Institute of Economics of Ural Branch of Russian Academy of Sciences, vol. 1(2), pages 560-568.
- Alm, James & Martinez-Vazquez, Jorge & McClellan, Chandler, 2016.
"Corruption and firm tax evasion,"
Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 146-163.
- 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.
- James Alm & Jorge Martinez-Vazquez & Chandler McClellan, 2016. "Corruption and Firm Tax Evasion," Working Papers 1624, Tulane University, Department of Economics.
- Alm, James & Hawley, Zackary & Lee, Jin Man & Miller, Joshua J., 2016.
"Property tax delinquency and its spillover effects on nearby properties,"
Regional Science and Urban Economics, Elsevier, vol. 58(C), pages 71-77.
- James Alm & Jin Man Lee & Zackary Hawley & Joshua J. Miller, 2016. "Property Tax Delinquency and its Spillover Effects on Nearby Properties," Working Papers 1623, Tulane University, Department of Economics.
- James Alm & J. Sebastian Leguizamon, 2015.
"Whither the Marriage Tax?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
- James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," Working Papers 1511, Tulane University, Department of Economics.
- James Alm, 2015. "Financing Urban Infrastructure: Knowns, Unknowns, And A Way Forward," Journal of Economic Surveys, Wiley Blackwell, vol. 29(2), pages 230-262, April.
- James Alm & Jorge Martinez-Vazquez *, 2015.
"Re-designing equalization transfers: an application to South Africa provincial equitable share,"
Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(1), pages 1-22, January-M.
- James Alm & Jorge Martinez-Vazquez, 2015. "Re-designing Equalization Transfers: An Application to South Africa's Provincial Equitable Share," Working Papers 1510, Tulane University, Department of Economics.
- James Alm & W. Robert Reed, 2015. "The Need for Replications," Public Finance Review, , vol. 43(2), pages 139-142, March.
- James Alm & Kim M. Bloomquist & Michael McKee, 2015.
"On The External Validity Of Laboratory Tax Compliance Experiments,"
Economic Inquiry, Western Economic Association International, vol. 53(2), pages 1170-1186, April.
- James Alm & Kim M. Bloomquist & Michael McKee, 2015. "On the External Validity of Laboratory Tax Compliance Experiments," Working Papers 1512, Tulane University, Department of Economics.
- James Alm & Denvil Duncan, 2014.
"Estimating Tax Agency Efficiency,"
Public Budgeting & Finance, Wiley Blackwell, vol. 34(3), pages 92-110, September.
- James Alm & Denvil Duncan, 2014. "Estimating Tax Agency Efficiency," Working Papers 1404, Tulane University, Department of Economics.
- Alm, James & Buschman, Robert D. & Sjoquist, David L., 2014.
"Foreclosures and local government revenues from the property tax: The case of Georgia school districts,"
Regional Science and Urban Economics, Elsevier, vol. 46(C), pages 1-11.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2014. "Foreclosures and local government revenues from the property tax: The case of Georgia school districts," Working Papers 1401, Tulane University, Department of Economics.
- James Alm, 2014. "Tax evasion, labor market effects, and income distribution," IZA World of Labor, Institute of Labor Economics (IZA), pages 1-91, October.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014.
"Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages,"
Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 33(2), pages 263-289, March.
- James Alm & J. Sebastian Leguizamon & Susane Leguizamon, 2014. "Revisiting the Income Tax Effects of Legalizing Same-sex Marriages," Working Papers 1402, Tulane University, Department of Economics.
- 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.
- James Alm & Kyle Borders, 2014. "Estimating the "Tax Gap" at the State Level: The Case of Georgia's Personal Income Tax," Working Papers 1406, Tulane University, Department of Economics.
- James Alm, 2014.
"Does an uncertain tax system encourage üaggressive tax planningý?,"
Economic Analysis and Policy, Elsevier, vol. 44(1), pages 30-38.
- James Alm, 2014. "Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?," Working Papers 1403, Tulane University, Department of Economics.
- James Alm & Yongzheng Liu, 2014.
"China's Tax-for-Fee Reform and Village Inequality,"
Oxford Development Studies, Taylor & Francis Journals, vol. 42(1), pages 38-64, March.
- James Alm & Yongzheng Liu, 2013. "China's Tax-for-Fee Reform and Village Inequality," Working Papers 1304, Tulane University, Department of Economics.
- Alm, James & Shimshack, Jay, 2014.
"Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,"
Foundations and Trends(R) in Microeconomics, now publishers, vol. 10(4), pages 209-274, December.
- James Alm & Jay Shimshack, 2014. "Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings," Working Papers 1409, Tulane University, Department of Economics.
- Calvet Christian, Roberta & Alm, James, 2014.
"Empathy, sympathy, and tax compliance,"
Journal of Economic Psychology, Elsevier, vol. 40(C), pages 62-82.
- Roberta Calvet & James Alm, 2013. "Empathy, Sympathy, and Tax Compliance," Working Papers 1310, Tulane University, Department of Economics.
- James Alm & Aloys Prinz, 2013. "Introduction to the Special Issue," Public Finance Review, , vol. 41(5), pages 507-509, September.
- James Alm & Carolyn J. Bourdeaux, 2013.
"Applying Behavioral Economics to the Public Sector,"
Hacienda Pública Española / Review of Public Economics, IEF, vol. 206(3), pages 91-134, September.
- James Alm & Carolyn J. Bourdeaux, 2014. "Applying Behavioral Economics to the Public Sector," Working Papers 1405, Tulane University, Department of Economics.
- James Alm & Asmaa El-Ganainy, 2013.
"Value-added taxation and consumption,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 105-128, February.
- James Alm & Asmaa El-Ganainy, 2012. "Value-added Taxation and Consumption," Working Papers 1203, Tulane University, Department of Economics.
- James Alm & Abel Embaye, 2013. "Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006," Public Finance Review, , vol. 41(5), pages 510-543, September.
- James Alm & Yongzheng Liu, 2013.
"Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?,"
Journal of Development Studies, Taylor & Francis Journals, vol. 49(4), pages 516-532, April.
- James Alm & Yongzheng Liu, 2013. "Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?," Working Papers 1305, Tulane University, Department of Economics.
- James Alm & Keith Finlay, 2013.
"Who Benefits from Tax Evasion?,"
Economic Analysis and Policy, Elsevier, vol. 43(2), pages 139-154, September.
- James Alm & Keith Finlay, 2012. "Who Benefits from Tax Evasion?," Working Papers 1214, Tulane University, Department of Economics.
- James Alm & Steven Sheffrin, 2013. "Can Tax Reform Solve the “Fiscal Trilemma†?," Public Finance Review, , vol. 41(6), pages 711-720, November.
- Mark Skidmore & Chad Cotti & James Alm, 2013.
"The Political Economy of State Government Subsidy Adoption: The Case of Ethanol,"
Economics and Politics, Wiley Blackwell, vol. 25(2), pages 162-180, July.
- Mark, Skidmore & Chad, Cotti & James, Alm, 2011. "The Political Economy of State Government Subsidy Adoption: The Case of Ethanol," MPRA Paper 33937, University Library of Munich, Germany.
- James Alm, 2012.
"Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(1), pages 54-77, February.
- James Alm, 2012. "Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies," Working Papers 1213, Tulane University, Department of Economics.
- 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.
- James Alm & Chandler McClellan, 2012.
"Tax Morale and Tax Compliance from the Firm's Perspective,"
Kyklos, Wiley Blackwell, vol. 65(1), pages 1-17, February.
- James Alm & Chandler McClellan, 2012. "Tax Morale and Tax Compliance from the Firm's Perspective," Working Papers 1211, Tulane University, Department of Economics.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012.
"Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour,"
CESifo Forum, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 13(02), pages 33-40, July.
- James Alm & Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai, 2012. "Rethinking the Research Paradigms for Analyzing Tax Compliance Behavior," Working Papers 1210, Tulane University, Department of Economics.
- James Alm & William H. Kaempfer & Edward Batte Sennoga, 2012. "Baseball Salaries and Income Taxes," Journal of Sports Economics, , vol. 13(6), pages 619-634, December.
- James Alm & Erich Kirchler & Stephan Muehlbacher, 2012.
"Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation,"
Economic Analysis and Policy, Elsevier, vol. 42(2), pages 133-152, September.
- Erich Kirchler & Stephan Muehlbacher & Katharina Gangl & Eva Hofmann & Christoph Kogler & Maria Pollai & James Alm, 2012. "Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation," Working Papers 1212, Tulane University, Department of Economics.
- 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.
- James Alm & H. Spencer Banzhaf, 2011. "Designing Economic Instruments for the Environment in a Decentralized Fiscal System," Working Papers 1104, Tulane University, Department of Economics.
- Alm, James & Banzhaf, H. Spencer, 2007. "Designing economic instruments for the environment in a decentralized fiscal system," Policy Research Working Paper Series 4379, The World Bank.
- Alm, James & Buschman, Robert D. & Sjoquist, David L., 2011.
"Rethinking local government reliance on the property tax,"
Regional Science and Urban Economics, Elsevier, vol. 41(4), pages 320-331, July.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2012. "Rethinking Local Government Reliance on the Property Tax," Working Papers 1215, Tulane University, Department of Economics.
- James Alm & Michael Pickhardt & Aloys Prinz, 2011. "Introduction to the Special Issue: Tax Evasion," Public Finance Review, , vol. 39(1), pages 3-4, January.
- James Alm & Benno Torgler, 2011.
"Do Ethics Matter? Tax Compliance and Morality,"
Journal of Business Ethics, Springer, vol. 101(4), pages 635-651, July.
- James Alm & Benno Torgler, 2012. "Do Ethics Matter? Tax Compliance and Morality," Working Papers 1207, Tulane University, Department of Economics.
- James Alm & Janet Rogers, 2011.
"Do State Fiscal Policies Affect State Economic Growth?,"
Public Finance Review, , vol. 39(4), pages 483-526, July.
- James Alm & Janet Rogers, 2011. "Do State Fiscal Policies Affect State Economic Growth?," Working Papers 1107, Tulane University, Department of Economics.
- Alm, James & Melnik, Mikhail I., 2010.
"Do Ebay Sellers Comply With State Sales Taxes?,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(2), pages 215-236, June.
- James Alm & Mikhail I. Melnik, 2011. "Do eBay Sellers Comply with State Sales Taxes?," Working Papers 1106, Tulane University, Department of Economics.
- James Alm, 2010.
"A Call for Replication Studies,"
Public Finance Review, , vol. 38(1), pages 4-10, January.
- James Alm, 2010. "A Call for Replication Studies," Public Finance Review, , vol. 38(2), pages 139-145, March.
- James Alm, 2010. "A Call for Replication Studies," Public Finance Review, , vol. 38(3), pages 275-281, May.
- James Alm, 2010. "A Call for Replication Studies," Public Finance Review, , vol. 38(4), pages 501-507, July.
- Leonard E. Burman & W. Robert Reed & James Alm, 2010. "A Call for Replication Studies," Public Finance Review, , vol. 38(6), pages 787-793, November.
- Leonard E. Burman & W. Robert Reed & James Alm, 2011. "A Call for Replication Studies," Public Finance Review, , vol. 39(1), pages 190-190, January.
- James Alm, 2010. "A Call for Replication Studies," Public Finance Review, , vol. 38(5), pages 647-653, September.
- James Alm & Jorge Martinez-Vazquez & David L. Sjoquist & Sally Wallace, 2010.
"Introduction to the Special Issues: Government Programs, Distribution, and Equity,"
Public Finance Review, , vol. 38(4), pages 407-408, July.
- James Alm & Jorge Martinez-Vazquez & David L. Sjoquist & Sally Wallace, 2010. "Introduction to the Special Issues: Government Programs, Distribution, and Equity," Public Finance Review, , vol. 38(5), pages 511-512, September.
- 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.
- James Alm & Edward B. Sennoga, 2011. "Mobility, Competition, and the Distributional Effects of Tax Evasion," Working Papers 1108, Tulane University, Department of Economics.
- Alm, James & Cherry, Todd & Jones, Michael & McKee, Michael, 2010.
"Taxpayer information assistance services and tax compliance behavior,"
Journal of Economic Psychology, Elsevier, vol. 31(4), pages 577-586, August.
- James Alm & Todd Cherry & Michael Jones & Michael McKee, 2011. "Taxpayer Information Assistance Services and Tax Compliance Behavior," Working Papers 1101, Tulane University, Department of Economics.
- James Alm & Abel Embaye, 2010.
"Explaining The Growth Of Government Spending In South Africa,"
South African Journal of Economics, Economic Society of South Africa, vol. 78(2), pages 152-169, June.
- James Alm & Abel Embaye, 2011. "Explaining the Growth of Government Spending in South Africa," Working Papers 1105, Tulane University, Department of Economics.
- Alm, James, 2010.
"Testing Behavioral Public Economics Theories in the Laboratory,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 635-658, December.
- James Alm, 2011. "Testing Behavioral Public Economics Theories in the Laboratory," Working Papers 1102, Tulane University, Department of Economics.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2009.
"Do Tax Amnesties Work? The Revenue Effects Of Tax Amnesties During The Transition In The Russian Federation,"
Economic Analysis and Policy, Elsevier, vol. 39(2), pages 235-253, September.
- James Alm & Jorge Martinez-Vazquez & Sally Wallace, 2007. "Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Edward Sennoga & Mark Skidmore, 2009. "Perfect Competition, Urbanization, And Tax Incidence In The Retail Gasoline Market," Economic Inquiry, Western Economic Association International, vol. 47(1), pages 118-134, January.
- Artidiatun Adji & James Alm & Paul J. Ferraro, 2009. "Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes," Economics Bulletin, AccessEcon, vol. 29(4), pages 2556-2572.
- Alm, James & Winters, John V., 2009. "Distance and intrastate college student migration," Economics of Education Review, Elsevier, vol. 28(6), pages 728-738, December.
- Mikhail I. Melnik & Yongsheng Xu & James Alm, 2009. "The Choice Of Opening Prices On Ebay," Manchester School, University of Manchester, vol. 77(4), pages 411-429, July.
- Alm, James & Jackson, Betty R. & McKee, Michael, 2009. "Getting the word out: Enforcement information dissemination and compliance behavior," Journal of Public Economics, Elsevier, vol. 93(3-4), pages 392-402, April.
- Alm, James & Yunus, Mohammad, 2009. "Spatiality and Persistence in U.S. Individual Income Tax Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(1), pages 101-124, March.
- 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.
- Neumann, Rebecca & Holman, Jill & Alm, James, 2009. "Globalization and tax policy," The North American Journal of Economics and Finance, Elsevier, vol. 20(2), pages 193-211, August.
- Alm, James & Gomez, Juan Luis, 2008. "Social Capital and Tax Morale in Spain," Economic Analysis and Policy, Elsevier, vol. 38(1), pages 73-87, March.
- James Alm (bio) & Jameson Boex (bio), 2008. "The role of economic versus political factors in the incidence of intergovernmental transfers in Nigeria," Journal of Developing Areas, Tennessee State University, College of Business, vol. 42(1), pages 1-19, September.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007.
"How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 63(3), pages 350-373, September.
- James Alm & Pablo Saavedra & Edward Sennoga, 2007. "How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0711, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- James Alm & Sally Wallace, 2007. "Are Jamaica’s Direct Taxes on Labor “Fair†?," Public Finance Review, , vol. 35(1), pages 83-102, January.
- James Alm & Sally Wallace, 2007. "Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 13(3), pages 255-267, August.
- Alm, James & Jacobson, Sarah, 2007. "Using Laboratory Experimentsin Public Economics," National Tax Journal, National Tax Association;National Tax Journal, vol. 60(1), pages 129-152, March.
- James Alm & Jorge Martinez-Vazquez, 2007. "Introduction," Public Finance Review, , vol. 35(2), pages 175-175, March.
- Alm, James & McKee, Michael, 2006. "Audit Certainty, Audit Productivity, and Taxpayer Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 59(4), pages 801-816, December.
- James Alm & Jorge Martinez‐Vazque & Benno Torgler, 2006.
"Russian attitudes toward paying taxes – before, during, and after the transition,"
International Journal of Social Economics, Emerald Group Publishing Limited, vol. 33(12), pages 832-857, December.
- James Alm & Jorge Martinez-Vazquez & Benno Torgler, 2005. "Russian Attitudes Toward Paying Taxes ? Before, During, and After the Transition," CREMA Working Paper Series 2005-27, Center for Research in Economics, Management and the Arts (CREMA).
- Alm, James & Torgler, Benno, 2006.
"Culture differences and tax morale in the United States and in Europe,"
Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
- James Alm & Benno Torgler, 2004. "Culture Differences and Tax Morale in the United States and in Europe," CREMA Working Paper Series 2004-14, Center for Research in Economics, Management and the Arts (CREMA).
- James Alm & Mikhail I. Melnik, 2005. "Sales Taxes and the Decision to Purchase Online," Public Finance Review, , vol. 33(2), pages 184-212, March.
- James Alm & Fitzroy Lee & Sally Wallace, 2005. "How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 24(1), pages 5-22.
- Mikhail I. Melnik & James Alm, 2005. "Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 305-328, October.
- Skidmore, Mark & Peltier, James & Alm, James, 2005. "Do state motor fuel sales-below-cost laws lower prices?," Journal of Urban Economics, Elsevier, vol. 57(1), pages 189-211, January.
- James Alm, 2004. "Introduction," Review of Economics of the Household, Springer, vol. 2(3), pages 231-235, September.
- James R. Alm, 2004. "Statement from the Editor," Public Finance Review, , vol. 32(1), pages 3-3, January.
- Alm, James & Blackwell, Calvin & McKee, Michael, 2004. "Audit Selection and Firm Compliance With a Broad-Based Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(2), pages 209-227, June.
- Alm, James & McKee, Michael, 2004. "Tax compliance as a coordination game," Journal of Economic Behavior & Organization, Elsevier, vol. 54(3), pages 297-312, July.
- Amanda I. Lee & AJames Alm, 2004. "The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment," Land Economics, University of Wisconsin Press, vol. 80(3), pages 433-447.
- James Alm & Leslie Whittington, 2003. "Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation," Review of Economics of the Household, Springer, vol. 1(3), pages 169-186, September.
- Raul A. Barreto & James Alm, 2003.
"Corruption, Optimal Taxation, and Growth,"
Public Finance Review, , vol. 31(3), pages 207-240, May.
- Raul A. Barreto & James Alm, 2001. "Corruption, Optimal Taxation and Growth," School of Economics and Public Policy Working Papers 2001-03, University of Adelaide, School of Economics and Public Policy.
- James Alm & William H. Kaempfer, 2002. "Who Pays the Ticket Tax?," Public Finance Review, , vol. 30(1), pages 27-40, January.
- Mikhail I Melnik & James Alm, 2002. "Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions," Journal of Industrial Economics, Wiley Blackwell, vol. 50(3), pages 337-349, September.
- James Alm & Robert Aten & Roy Bahl, 2001. "Can Indonesia Decentralise Successfully? Plans, Problems And Prospects," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 37(1), pages 83-102.
- Whittington, Leslie A. & Alm, James, 2001. "Tax Reductions, Tax Changes, and the Marriage Penalty," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 455-472, September.
- Alm, James & Badgett, M.V. Lee & Whittington, Leslie A., 2000. "Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 201-214, June.
- James Alm & Mark Skidmore, 1999. "Why do Tax and Expenditure Limitations Pass in State Elections?," Public Finance Review, , vol. 27(5), pages 481-510, September.
- James Alm & Gary H. McClelland & William D. Schulze, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Wiley Blackwell, vol. 52(2), pages 141-171, May.
- James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
- James Alm & Leslie A. Whittington, 1999. "For Love or Money? The Impact of Income Taxes on Marriage," Economica, London School of Economics and Political Science, vol. 66(263), pages 297-316, August.
- James Alm & Robert Buckley, 1998. "Are Government Revenues From Financial Repression Worth the Costs?," Public Finance Review, , vol. 26(3), pages 187-213, May.
- James Alm & Michael McKee, 1998. "Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 19(4-5), pages 259-275.
- Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
- Leslie A. Whittington & James Alm, 1997. "'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce," Journal of Human Resources, University of Wisconsin Press, vol. 32(2), pages 388-412.
- Alm, James & Whittington, Leslie A., 1996. "The Rise and Fall and Rise ... Of the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 571-589, December.
- 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.
- Mark B. Cronshaw & James Alm, 1995.
"Tax Compliance With Two-Sided Uncertainty,"
Public Finance Review, , vol. 23(2), pages 139-140, April.
- Mark B. Cronshaw & James Alm, 1995. "Tax Compliance With Two-Sided Uncertainty," Public Finance Review, , vol. 23(2), pages 139-166, April.
- James Alm & Isabel Sanchez & Ana DE Juan, 1995. "Economic and Noneconomic Factors in Tax Compliance," Kyklos, Wiley Blackwell, vol. 48(1), pages 1-18, February.
- James Alm & Steven Thorpe, 1995. "Taxation, imperfect competition, and discontinuities," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(3), pages 419-438, October.
- James Alm & David L Sjoquist, 1995. "Social Services and the Fiscal Burden in Russia," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 37(4), pages 19-30, December.
- Slate, Stephen & McKee, Michael & Beck, William & Alm, James, 1995. "Testing Ricardian Equivalence under Uncertainty," Public Choice, Springer, vol. 85(1-2), pages 11-29, October.
- Alm, James & Whittington, Leslie A., 1995. "Does the Income Tax Affect Marital Decisions?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 565-572, December.
- J Alm & R M Buckley, 1994. "Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest," Environment and Planning C, , vol. 12(3), pages 333-346, September.
- Alm James & Follain James R., 1994. "Shocks and Valuation in the Rental Housing Market," Journal of Urban Economics, Elsevier, vol. 36(2), pages 117-142, September.
- 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.
- Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 53-60, March.
- Alm, James & McKee, Michael J. & Skidmore, Mark, 1993. "Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 463-476, December.
- James Alm & Mark B. Cronshaw & Michael Mckee, 1993. "Tax Compliance with Endogenous Audit Selection Rules," Kyklos, Wiley Blackwell, vol. 46(1), pages 27-45, February.
- Alm, James & Jackson, Betty R. & McKee, Michael, 1993. "Fiscal exchange, collective decision institutions, and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 22(3), pages 285-303, December.
- Alm, James & Jackson, Betty & McKee, Michael, 1992. "Institutional Uncertainty and Taxpayer Compliance," American Economic Review, American Economic Association, vol. 82(4), pages 1018-1026, September.
- Alm, James & Jackson, Betty & McKee, Michael J., 1992. "Estimating the Determinants of Taxpayer Compliance With Experimental Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 107-114, March.
- Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June.
- Alm, James & Evers, Mark, 1991. "The Item Veto and State Government Expenditures," Public Choice, Springer, vol. 68(1-3), pages 1-15, January.
- 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.
- Alm, James & McKee, Michael J. & Beck, William, 1990. "Amazing Grace: Tax Amnesties and Compliance," National Tax Journal, National Tax Association;National Tax Journal, vol. 43(1), pages 23-37, March.
- Whittington, Leslie A & Alm, James & Peters, H Elizabeth, 1990.
"Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States,"
American Economic Review, American Economic Association, vol. 80(3), pages 545-556, June.
- Leslie A. Whittington & James Alm & H. Elizabeth Peters, "undated". "Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States," University of Chicago - Population Research Center 89-6, Chicago - Population Research Center.
- Whittington, L.A. & Peters, H.E., 1989. "Fertility And The Personal Exemption: Implicit Pronatalist Policy In The United States," University of Chicago - Economics Research Center 89-6, Chicago - Economics Research Center.
- James Alm & William Beck, 1990. "Tax Amnesties and Tax Revenues," Public Finance Review, , vol. 18(4), pages 433-453, October.
- 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.
- Alm, James & McCallin, Nancy J, 1990. "Tax Avoidance and Tax Evasion as a Joint Portfolio Choice," Public Finance = Finances publiques, , vol. 45(2), pages 193-200.
- James Alm, 1988. "Compliance Costs and the Tax Avoidance-Tax Evasion Decision," Public Finance Review, , vol. 16(1), pages 31-66, January.
- Alm, James, 1988. "Uncertain Tax Policies, Individual Behavior, and Welfare," American Economic Review, American Economic Association, vol. 78(1), pages 237-245, March.
- James Alm & Reuben A. Zubrow, 1987. "Who Benefits from Indexation?," Public Finance Review, , vol. 15(1), pages 27-44, January.
- Alm, James & Follain, James R. & Beeman, Mary Anne, 1985. "Tax expenditures and other programs to stimulate housing: Do we need more?," Journal of Urban Economics, Elsevier, vol. 18(2), pages 180-195, September.
- Alm, James, 1985. "The Welfare Cost of the Underground Economy," Economic Inquiry, Western Economic Association International, vol. 23(2), pages 243-263, April.
- Alm, James & Follain, James R., 1984. "Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 19(1), pages 113-126, March.
- Alm, James, 1983. "Intergovernmental Grants and Social Welfare," Public Finance = Finances publiques, , vol. 38(3), pages 376-397.
- James Alm, 1983. "The Optimal Structure of Intergovernmental Grants," Public Finance Review, , vol. 11(4), pages 387-417, October.
- James Alm & James R. Follain Jr., 1982.
"Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment,"
Public Finance Review, , vol. 10(2), pages 134-157, April.
RePEc:eme:ijse00:03068290610714670 is not listed on IDEAS - James Alm & Robert D. Buschman & David L. Sjoquist, 0.
"Citizen "Trust" as an Explanation of State Education Funding to Local School Districts,"
Publius: The Journal of Federalism, CSF Associates Inc., vol. 41(4), pages 636-661.
- James Alm & Robert D. Buschman & David L. Sjoquist, 2012. "Citizen "Trust" as an Explanation of State Education Funding to Local School Districts," Working Papers 1208, Tulane University, Department of Economics.
RePEc:bla:kyklos:v:52:y:1999:i:2:p:141-71 is not listed on IDEAS
RePEc:bla:kyklos:v:48:y:1995:i:1:p:3-18 is not listed on IDEAS
RePEc:bla:jindec:v:50:y:2002:i:3:p:337-49 is not listed on IDEAS
Chapters
- James Alm & Daniel Teles, 2018.
"State and federal tax policy toward nonprofit organizations,"
Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 19, pages 370-385,
Edward Elgar Publishing.
- James Alm & Daniel Teles, 2017. "State and Federal Tax Policy toward Nonprofit Organizations," Working Papers 1704, Tulane University, Department of Economics.
- James Alm, 2014.
"Expanding the theory of tax compliance from individual to group motivations,"
Chapters, in: Francesco Forte & Ram Mudambi & Pietro Maria Navarra (ed.), A Handbook of Alternative Theories of Public Economics, chapter 12, pages 260-277,
Edward Elgar Publishing.
- James Alm, 2013. "Expanding the Theory of Tax Compliance from Individual to Group Motivations," Working Papers 1309, Tulane University, Department of Economics.
- James Alm, 2012. "Designing Alternative Strategies to Reduce Tax Evasion," Chapters, in: Michael Pickhardt & Aloys Prinz (ed.), Tax Evasion and the Shadow Economy, chapter 2, Edward Elgar Publishing.
- James Alm & Sri Mulyani Indrawati, 2004. "Decentralization and Local Government Borrowing in Indonesia," Chapters, in: James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, chapter 10, Edward Elgar Publishing.
- James Alm & Jorge Martinez-Vazquez & Dana Weist & Dana Weist, 2004. "Introduction," Chapters, in: James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia, chapter 1, Edward Elgar Publishing.
- James Alm & Jill Ann Holman & Rebecca M. Neumann, 2003. "Globalization and state„local government finances," Chapters, in: David L. Sjoquist (ed.), State and Local Finances under Pressure, chapter 9, Edward Elgar Publishing.
- 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.
- James Alm & Brian Erard & Jonathan S. Feinstein, 1995. "The Relationship between State and Federal Tax Audits," NBER Working Papers 5134, National Bureau of Economic Research, Inc.
RePEc:eme:cea111:s0573-8555(04)68802-x is not listed on IDEAS
Books
- James Alm & J. S. Leguizamon (ed.), 2016. "Economic Behaviour and Taxation," Books, Edward Elgar Publishing, number 16159.
- James Alm & Jorge Martinez-Vazquez (ed.), 2015. "Tax Reform in Developing Countries," Books, Edward Elgar Publishing, volume 0, number 15363.
- James Alm (ed.), 2011. "The Economics of Taxation," Books, Edward Elgar Publishing, volume 0, number 13737.
- James Alm & Jorge Martinez-Vazquez & Sri Mulyani Indrawati (ed.), 2004. "Reforming Intergovernmental Fiscal Relations and the Rebuilding of Indonesia," Books, Edward Elgar Publishing, number 3152.
- Jorge Martinez-Vazquez & James Alm (ed.), 2003. "Public Finance in Developing and Transitional Countries," Books, Edward Elgar Publishing, number 2595.
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NEP Fields
NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 131 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.- NEP-PBE: Public Economics (83) 2005-05-07 2005-06-05 2005-10-04 2005-12-20 2006-02-26 2007-10-27 2008-01-05 2009-07-17 2011-04-23 2011-04-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2013-03-30 2013-03-30 2013-03-30 2013-10-18 2014-02-15 2014-06-28 2015-03-27 2015-08-13 2015-08-13 2015-08-13 2015-08-13 2015-08-19 2015-08-19 2015-08-30 2015-08-30 2015-09-05 2015-09-05 2015-09-05 2015-12-08 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-06-25 2017-07-23 2017-07-23 2018-01-01 2018-03-12 2018-03-12 2018-03-12 2018-03-26 2018-11-05 2019-04-22 2019-04-22 2019-04-22 2019-10-28 2019-10-28 2019-10-28 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2021-01-11 2021-01-11 2021-08-30 2022-01-03 2022-01-10 2022-12-12 2022-12-12 2022-12-12 2022-12-19 2023-05-22 2023-05-22 2023-05-22 2023-05-22 2024-01-15 2024-03-18 2024-03-25 2024-03-25. Author is listed
- NEP-PUB: Public Finance (65) 2005-05-07 2006-02-26 2008-01-05 2011-04-23 2011-04-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2013-03-30 2013-10-18 2014-02-15 2014-06-28 2015-08-30 2015-08-30 2015-08-30 2015-08-30 2015-08-30 2015-09-05 2015-09-05 2015-12-08 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-07-23 2018-03-12 2018-03-12 2018-03-12 2018-03-12 2019-04-22 2019-04-22 2019-04-22 2019-10-28 2019-10-28 2019-10-28 2019-10-28 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2021-01-11 2021-01-11 2021-08-30 2022-01-10 2022-01-10 2022-03-14 2022-12-12 2022-12-12 2022-12-12 2023-05-22 2023-05-22 2023-05-22 2023-05-22 2024-01-15 2024-03-18 2024-03-25 2024-03-25. Author is listed
- NEP-IUE: Informal and Underground Economics (60) 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2013-03-30 2013-03-30 2013-10-18 2014-02-15 2014-06-28 2015-03-27 2015-08-13 2015-08-13 2015-08-13 2015-08-30 2015-08-30 2015-09-05 2015-09-05 2015-09-05 2017-01-15 2017-01-15 2017-01-15 2017-01-15 2017-06-25 2018-01-01 2018-03-12 2018-03-12 2018-11-05 2019-04-22 2019-04-22 2019-04-22 2019-10-28 2019-10-28 2019-10-28 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2021-01-11 2021-01-11 2021-08-30 2022-01-03 2022-01-10 2022-01-10 2022-12-12 2022-12-12 2022-12-12 2022-12-19 2023-05-22 2023-05-22 2024-01-15 2024-03-18 2024-03-25. Author is listed
- NEP-ACC: Accounting and Auditing (36) 2005-05-07 2005-05-07 2005-05-07 2005-06-05 2009-07-17 2011-04-23 2011-04-23 2011-04-23 2012-08-23 2012-08-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2013-03-30 2013-03-30 2013-03-30 2014-02-15 2015-08-13 2015-08-13 2015-08-30 2015-08-30 2015-12-08 2017-01-15 2017-07-23 2018-03-26 2018-11-05 2019-10-28 2019-10-28 2020-10-12 2020-10-12 2020-10-12 2022-01-03 2022-01-10 2022-12-12 2023-05-22. Author is listed
- NEP-EXP: Experimental Economics (26) 2011-04-23 2011-04-23 2012-08-23 2013-03-30 2013-03-30 2013-10-18 2015-08-13 2015-09-05 2017-01-15 2017-01-15 2017-06-25 2018-01-01 2018-11-05 2019-04-22 2019-04-22 2019-10-28 2019-10-28 2019-10-28 2020-10-12 2020-10-12 2020-10-12 2020-10-12 2020-10-26 2021-08-30 2022-01-10 2022-12-12. Author is listed
- NEP-URE: Urban and Real Estate Economics (24) 2003-10-20 2005-12-20 2010-06-26 2011-04-23 2011-04-23 2011-04-23 2011-04-23 2011-04-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2014-02-15 2015-08-13 2015-08-30 2015-08-30 2017-01-15 2017-01-15 2017-01-15 2017-07-23 2018-03-12 2021-08-30 2022-01-10 2023-05-22. Author is listed
- NEP-CBE: Cognitive and Behavioural Economics (18) 2011-04-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2013-10-18 2015-08-13 2015-09-05 2015-09-05 2017-01-15 2017-01-15 2017-01-15 2018-01-01 2019-04-22 2019-10-28 2019-10-28 2022-01-10 2022-03-14. Author is listed
- NEP-SOC: Social Norms and Social Capital (9) 2012-08-23 2013-03-30 2017-01-15 2017-06-25 2018-01-01 2019-04-22 2022-03-14 2024-03-18 2024-03-25. Author is listed
- NEP-TRA: Transition Economics (9) 2005-10-04 2006-02-26 2013-03-30 2013-03-30 2017-01-15 2017-01-15 2017-01-15 2018-01-01 2019-04-22. Author is listed
- NEP-HPE: History and Philosophy of Economics (8) 2011-04-23 2012-08-23 2012-08-23 2013-03-30 2013-03-30 2017-05-21 2018-01-22 2022-03-14. Author is listed
- NEP-GER: German Papers (7) 2015-08-30 2015-08-30 2015-08-30 2015-08-30 2015-08-30 2015-08-30 2015-08-30. Author is listed
- NEP-ISF: Islamic Finance (6) 2020-10-12 2020-10-12 2020-10-12 2021-08-30 2021-08-30 2021-08-30. Author is listed
- NEP-DEV: Development (5) 2003-10-20 2009-07-17 2009-07-17 2013-03-30 2013-03-30. Author is listed
- NEP-GEO: Economic Geography (4) 2005-12-20 2010-06-26 2011-04-23 2011-04-23
- NEP-LAW: Law and Economics (4) 2015-08-13 2015-09-05 2019-10-28 2022-01-03
- NEP-CIS: Confederation of Independent States (3) 2005-10-04 2006-02-26 2017-01-15
- NEP-CMP: Computational Economics (3) 2005-05-07 2008-01-05 2011-04-23
- NEP-CNA: China (3) 2013-03-30 2017-01-15 2022-01-10
- NEP-ENE: Energy Economics (3) 2005-12-20 2015-09-05 2023-05-22
- NEP-ENV: Environmental Economics (3) 2007-10-27 2011-04-23 2015-09-05
- NEP-EVO: Evolutionary Economics (3) 2011-04-23 2012-08-23 2015-08-19
- NEP-HIS: Business, Economic and Financial History (3) 2003-10-20 2020-10-12 2021-08-30
- NEP-PAY: Payment Systems and Financial Technology (3) 2017-01-15 2017-01-15 2022-01-03
- NEP-TRE: Transport Economics (3) 2013-03-30 2021-08-30 2023-05-22
- NEP-AFR: Africa (2) 2009-07-17 2011-04-23
- NEP-AGR: Agricultural Economics (2) 2013-03-30 2017-07-23
- NEP-ARA: MENA - Middle East and North Africa (2) 2015-08-30 2017-03-05
- NEP-CDM: Collective Decision-Making (2) 2013-03-30 2020-10-12
- NEP-CFN: Corporate Finance (2) 2019-04-22 2019-10-28
- NEP-FDG: Financial Development and Growth (2) 2011-04-23 2017-01-15
- NEP-LAB: Labour Economics (2) 2017-07-23 2023-05-22
- NEP-ORE: Operations Research (2) 2019-04-22 2019-10-28
- NEP-REG: Regulation (2) 2011-04-23 2011-10-15
- NEP-SEA: South East Asia (2) 2017-01-15 2019-10-28
- NEP-BEC: Business Economics (1) 2005-12-20
- NEP-COM: Industrial Competition (1) 2005-12-20
- NEP-CWA: Central and Western Asia (1) 2009-07-17
- NEP-DEM: Demographic Economics (1) 2015-08-19
- NEP-EFF: Efficiency and Productivity (1) 2015-08-13
- NEP-EUR: Microeconomic European Issues (1) 2019-04-22
- NEP-HEA: Health Economics (1) 2021-01-11
- NEP-HME: Heterodox Microeconomics (1) 2015-08-19
- NEP-IAS: Insurance Economics (1) 2017-07-23
- NEP-LAM: Central and South America (1) 2019-10-28
- NEP-MAC: Macroeconomics (1) 2017-01-15
- NEP-MKT: Marketing (1) 2012-08-23
- NEP-NET: Network Economics (1) 2013-10-18
- NEP-NEU: Neuroeconomics (1) 2019-10-28
- NEP-PKE: Post Keynesian Economics (1) 2015-08-19
- NEP-POL: Positive Political Economics (1) 2011-10-15
- NEP-SOG: Sociology of Economics (1) 2014-02-15
- NEP-SPO: Sports and Economics (1) 2012-08-23
- NEP-UPT: Utility Models and Prospect Theory (1) 2022-12-12
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