James Alm

Tulane University

Professor and Chair

United States

  • Tulane University

SCHOLARLY PAPERS

35

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Top 7,217

in Total Papers Downloads

12,604

TOTAL CITATIONS
Rank 8,292

SSRN RANKINGS

Top 8,292

in Total Papers Citations

234

Scholarly Papers (35)

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1.

Tax Policy Analysis: The Introduction of a Russian Tax Amnesty

GSU Andrew Young School of Policy Studies Working Paper No. 98-6
Number of pages: 10 Posted: 21 Nov 2003
James Alm and David M Rath
Tulane University and Andrew Young School of Policy Studies
Downloads 1,929 (18,218)
Citation 2

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Tax amnesties, Russian Economy

2.

Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage

Number of pages: 31 Posted: 20 Jul 2000
James Alm, M.V. Lee Badgett and Leslie A. Whittington
Tulane University, University of Massachusetts at Amherst and Georgetown University, Public Policy Institute (GPPI) (Deceased)
Downloads 1,019 (47,028)

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Marriage Tax, same-sex marriage, individual income tax

3.

Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective

WU International Taxation Research Paper Series No. 2020-10
Number of pages: 40 Posted: 16 Sep 2020 Last Revised: 31 Oct 2023
James Alm, Kay Blaufus, Martin Fochmann, Erich Kirchler, Peter Mohr, Nina E. Olson and Benno Torgler
Tulane University, Leibniz Universität Hannover, Free University of Berlin, University of Vienna - Faculty of Psychology, Free University of Berlin (FUB), Center for Taxpayer Rights and Queensland University of Technology
Downloads 987 (49,168)
Citation 49

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Covid-19 crisis, tax compliance, behavioral economics, behavioral taxation

4.

New Technologies and the Evolution of Tax Compliance

Virginia Tax Review, Vol. 39, No.3, Spring 2020, UC Irvine School of Law Research Paper No. 2020-42
Number of pages: 71 Posted: 18 May 2020
James Alm, Joyce Beebe, Michael S. Kirsch, Omri Y. Marian and Jay A. Soled
Tulane University, Rice University - Baker Institute for Public Policy, Notre Dame Law School, University of California, Irvine School of Law and Rutgers University
Downloads 887 (56,945)

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5.

Culture Differences and Tax Morale in the United States and in Europe

CREMA Working Paper No. 2004-14
Number of pages: 21 Posted: 09 Jul 2004
James Alm and Benno Torgler
Tulane University and Yale University - Yale Center for International and Area Studies
Downloads 886 (57,021)
Citation 86

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H260, H730

6.

Audit Certainty, Audit Productivity, and Taxpayer Compliance

Andrew Young School of Policy Studies Research Paper No. 06-43
Number of pages: 32 Posted: 19 Apr 2006
James Alm and Michael McKee
Tulane University and Appalachian State University - Department of Economics
Downloads 639 (87,604)
Citation 18

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Tax evasion, experimental methods

7.

Audits, Audit Effectiveness, and Post-audit Tax Compliance

WU International Taxation Research Paper Series No. 2020-12
Number of pages: 49 Posted: 21 Sep 2020 Last Revised: 22 Jun 2021
Matthias Kasper and James Alm
University of Vienna and Tulane University
Downloads 526 (111,991)
Citation 7

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Tax compliance; Audit effectiveness; Specific deterrence; General deterrence; Laboratory experiments

8.

Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market

Andrew Young School Research Paper No. 06-01
Number of pages: 33 Posted: 09 Mar 2006
James Alm, Edward Sennoga and Mark Skidmore
Tulane University, Georgia State University - Department of Economics and Michigan State University - Department of Agricultural Economics
Downloads 471 (127,896)
Citation 4

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incidence, spatial competition, asymmetric response

9.

Third-Party Income Reporting and Income Tax Compliance

Andrew Young School of Policy Studies Research Paper Series No. 06-35
Number of pages: 33 Posted: 10 Apr 2006
James Alm, John A. Deskins and Michael McKee
Tulane University, Creighton University - Department of Economics and Appalachian State University - Department of Economics
Downloads 456 (133,015)
Citation 2

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10.

Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior

Andrew Young School of Policy Studies Research Paper No. 06-44
Number of pages: 34 Posted: 19 Apr 2006
James Alm, Betty R. Jackson and Michael McKee
Tulane University, University of Colorado at Boulder - Department of Accounting and Appalachian State University - Department of Economics
Downloads 397 (156,286)
Citation 9

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11.

Stamp Duties in Indian States: A Case for Reform

Number of pages: 85 Posted: 20 Apr 2016
James Alm, Patricia Clarke Annez and Arbind Modi
Tulane University, World Bank and World Bank
Downloads 349 (180,230)

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12.

W(H)Ither the Tax Gap?

Number of pages: 46 Posted: 02 Jun 2017
Jay A. Soled and James Alm
Rutgers University and Tulane University
Downloads 325 (194,681)

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Tax Gap, Income Tax

13.

Reputation, Information Signals, and Willingness to Pay for Heterogeneous Goods in Online Auctions

Number of pages: 27 Posted: 10 Oct 2003
Mikhail Ion Melnik and James Alm
Niagara University - Commerce Department and Tulane University
Downloads 311 (204,066)

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online auctions, auctions, online commerce, reputation, willingness to pay, trust, information signaling

14.

Tax Compliance as a Coordination Game

Andrew Young School of Policy Studies Research Paper Series No. 06-32
Number of pages: 27 Posted: 06 Apr 2006
James Alm and Michael McKee
Tulane University and Appalachian State University - Department of Economics
Downloads 310 (204,740)
Citation 15

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Tax Compliance, Coordination Game

15.

Sales Taxes and the Decision to Purchase Online

Number of pages: 31 Posted: 14 Oct 2003
James Alm and Mikhail Ion Melnik
Tulane University and Niagara University - Commerce Department
Downloads 308 (206,966)
Citation 12

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sales taxes, online shopping, e-commerce, cross-border shopping, internet, taxation

16.

Payroll Taxes in Colombia

Andrew Young School of Policy Studies Research Paper Series No. 06-36
Number of pages: 56 Posted: 10 Apr 2006
James Alm and Hugo Lopez-Castano
Tulane University and Independent Author
Downloads 284 (224,603)
Citation 4

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17.

Audit Selection and Firm Compliance with a Broad-Based Sales Tax

Downloads 283 (225,394)
Citation 5

Audit Selection and Firm Compliance with a Broad-Based Sales Tax

Andrew Young School of Policy Studies Research Paper Series No. 06-42
Number of pages: 39 Posted: 19 Apr 2006
James Alm, Calvin Blackwell and Michael McKee
Tulane University, College of Charleston - School of Business and Appalachian State University - Department of Economics
Downloads 283 (223,761)
Citation 5

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Audit Selection and Firm Compliance with a Broad-Based Sales Tax

Posted: 24 Sep 2004
James Alm, Calvin Blackwell and Michael McKee
Tulane University, College of Charleston - School of Business and affiliation not provided to SSRN

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18.

Designing Economic Instruments for the Environment in a Decentralized Fiscal System

World Bank Policy Research Working Paper No. 4379
Number of pages: 50 Posted: 20 Apr 2016
James Alm and H. Spencer Banzhaf
Tulane University and North Carolina State University - Department of Agricultural & Resource Economics
Downloads 246 (259,753)

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Environmental Economics & Policies, Debt Markets, Taxation & Subsidies, Public Sector Economics & Finance, Emerging Markets

19.

The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance

Florida Tax Review, Vol. 14, No. 10, 2013
Number of pages: 48 Posted: 09 Jan 2014
James Alm and Jay A. Soled
Tulane University and Rutgers University
Downloads 209 (303,711)

Abstract:

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Tax Gap, Automobiles

20.

Do Individuals Comply on Income not Reported by Their Employer?

Andrew Young School of Policy Studies Research Paper Series No. 07-34
Number of pages: 34 Posted: 11 Sep 2007
James Alm, John A. Deskins and Michael McKee
Tulane University, Creighton University - Department of Economics and Appalachian State University - Department of Economics
Downloads 203 (312,170)
Citation 5

Abstract:

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Tax compliance

21.

Housing Market Regulations and Strategic Divorce Propensity in China

Number of pages: 40 Posted: 13 Nov 2019 Last Revised: 16 Oct 2021
James Alm, Weizheng Lai and Xun Li
Tulane University, University of Maryland - Department of Economics and Wuhan University - Economics and Management School
Downloads 191 (330,143)
Citation 5

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Housing market regulations; strategic divorce; Baidu Index

22.

Tax and Corruption: A Global Perspective

(2017) 3(2) Journal of Tax Administration 124-127
Number of pages: 4 Posted: 03 Dec 2018
Chris Evans, Richard Krever and James Alm
University of New South Wales, University of Western Australia Law School and Tulane University
Downloads 191 (330,143)

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23.

Multibillion-Dollar Tax Questions

84 Ohio State Law Journal 895, UNC Legal Studies Research Paper No. 4375216
Number of pages: 58 Posted: 06 Mar 2023 Last Revised: 24 Feb 2024
James Alm, Jay A. Soled and Kathleen DeLaney Thomas
Tulane University, Rutgers University and University of North Carolina School of Law
Downloads 181 (346,814)

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tax, tax policy, taxation, behavioral law and economics, behavioral economics, nudges, tax compliance

24.

Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy

University Ca' Foscari of Venice, Dept. of Economics Research Paper Series No. 36
Number of pages: 38 Posted: 21 Dec 2016
James Alm, Michele Bernasconi, Susan Laury, Daniel Lee and Sally Wallace
Tulane University, Università Ca' Foscari Venezia - Department of Economics, Georgia State University - Andrew Young School of Policy Studies, University of Delaware - Alfred Lerner College of Business and Economics and Georgia State University - Department of Economics
Downloads 170 (366,454)
Citation 6

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tax compliance, experimental economics, confidentiality, social norma

25.

Trump and a Populist Tax Agenda?

Tax Notes, Vol. 154, No. 9, 2017, UNC Legal Studies Research Paper
Number of pages: 4 Posted: 05 Apr 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 155 (396,758)

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Taxation, Tax Policy, Carryover Basis

26.

Devising Administrative Policies for Improving Tax Compliance

Canadian Tax Journal/Revue fiscale canadienne, Vol. 70 (supp.), 2022, pp. 43-67
Number of pages: 26 Posted: 29 Mar 2023
James Alm
Tulane University
Downloads 146 (416,660)

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Tax Evasion, Tax Administration, Audits, Technology, Digitization

27.

A New Carryover Tax Basis Regime for Marketable Securities

Tax Notes, Vol. 154, No. 7, Feb. 2017, UNC Legal Studies Research Paper No. 2932272
Number of pages: 15 Posted: 29 Mar 2017
Jay A. Soled, James Alm and Kathleen DeLaney Thomas
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 136 (440,721)

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Taxation, Tax Policy, Carryover Basis

28.

Property Tax Delinquency and Its Spillover Effects on Nearby Properties

Number of pages: 28 Posted: 09 Oct 2014
James Alm, Zack Hawley, Jin Man Lee and Joshua Miller
Tulane University, Texas Christian University - Department of Economics, DePaul University and National Association of Home Builders
Downloads 127 (465,217)
Citation 1

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State and Local Taxation, Housing Supply and Markets, Property Tax Delinquency

29.

Birds of a Feather Flock Together? Gender Differences in Decision-making Homophily of Friendships

Number of pages: 49 Posted: 03 Jun 2021
James Alm, Weizheng Lai, Xun Li and Peiwen Yuan
Tulane University, University of Maryland - Department of Economics, Wuhan University - Economics and Management School and Wuhan University - Economics and Management School
Downloads 124 (473,961)

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30.

Inequitable Wages and Tax Evasion

Number of pages: 60 Posted: 02 Dec 2020 Last Revised: 06 Jan 2024
Linda Dezső and James Alm
Danube University Krems and Tulane University
Downloads 56 (766,158)
Citation 3

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wage inequity; tax compliance; peers' compliance; beliefs elicitation; lab experiment; zero-and-one inflated beta regression

31.

The Relationship between State and Federal Tax Audits

NBER Working Paper No. w5134
Number of pages: 54 Posted: 18 Jun 2000 Last Revised: 14 Jul 2022
James Alm, Brian Erard and Jonathan S. Feinstein
Tulane University, Carleton University - Department of Economics and Yale School of Management
Downloads 56 (766,158)

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32.

Experiments on the Fly

Andrew Young School of Policy Studies Research Paper Series No. 20-01
Number of pages: 53 Posted: 13 Oct 2020
Aleksandr Alekseev, James Alm, Vjollca Sadiraj and David L. Sjoquist
University of Regensburg - Department of Economics and Econometrics, Tulane University, Georgia State University and Georgia State University
Downloads 46 (837,249)
Citation 1

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Laboratory experiment, intergovernmental grans, flypaper effect, reference dependence, public goods, incremental budgeting

33.

Fiscal Problems and Education Finance

State Tax Notes, Vol. 44, No. 9, May 28, 2007
Posted: 25 May 2007
James Alm, Robert D. Buschman and David L. Sjoquist
Tulane University, Georgia State University and Georgia State University

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34.

Tax Reductions, Tax Changes, and the Marriage Penalty

Posted: 21 Jan 2002
James Alm and Leslie A. Whittington
Tulane University and Georgetown University, Public Policy Institute (GPPI) (Deceased)

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35.

'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce

JOURNAL OF HUMAN RESOURCES, Vol. 32, No. 2, Spring 1997
Posted: 23 Apr 1997
Leslie A. Whittington and James Alm
Georgetown University, Public Policy Institute (GPPI) (Deceased) and Tulane University

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