James Alm

Tulane University

Professor and Chair

United States

  • Tulane University

SCHOLARLY PAPERS

35

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SSRN CITATIONS
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Top 8,630

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165

CROSSREF CITATIONS

17

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 1,799 (16,742)
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 955 (42,567)

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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 830 (51,637)
Citation 30

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

4.

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 775 (56,628)
Citation 72

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H260, H730

5.

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 642 (72,397)

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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 605 (77,878)
Citation 18

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Tax evasion, experimental methods

7.

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 429 (118,395)
Citation 1

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8.

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 412 (124,092)
Citation 6

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

9.

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 401 (128,041)
Citation 4

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incidence, spatial competition, asymmetric response

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 362 (143,583)
Citation 8

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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 330 (158,608)

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12.

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 289 (182,441)

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

13.

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 282 (187,009)
Citation 13

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Tax Compliance, Coordination Game

14.

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

Downloads 271 (194,784)
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 271 (193,784)
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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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 270 (195,480)
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 258 (204,589)
Citation 4

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17.

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 243 (216,954)

Abstract:

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Tax Gap, Income Tax

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 224 (234,675)

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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 180 (286,161)

Abstract:

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Tax Gap, Automobiles

20.

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 162 (313,354)

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21.

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 151 (332,372)
Citation 6

Abstract:

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tax compliance, experimental economics, confidentiality, social norma

22.

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 147 (339,764)
Citation 1

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Housing market regulations; strategic divorce; Baidu Index

23.

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 147 (339,764)
Citation 5

Abstract:

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Tax compliance

24.

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 123 (389,835)

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Taxation, Tax Policy, Carryover Basis

25.

Multibillion-Dollar Tax Questions

Ohio State Law Journal, Forthcoming, UNC Legal Studies Research Paper No. 4375216
Number of pages: 50 Posted: 06 Mar 2023
James Alm, Jay A. Soled and Kathleen DeLaney Thomas
Tulane University, Rutgers University and University of North Carolina School of Law
Downloads 114 (412,178)

Abstract:

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

26.

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 114 (412,178)
Citation 1

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

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 97 (461,807)

Abstract:

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Taxation, Tax Policy, Carryover Basis

28.

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 83 (509,185)

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29.

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 73 (548,565)

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Tax Evasion, Tax Administration, Audits, Technology, Digitization

30.

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 50 (661,103)

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31.

Inequitable Wages and Tax Evasion

Number of pages: 60 Posted: 02 Dec 2020 Last Revised: 06 Dec 2021
Linda Dezső and James Alm
University of Vienna - Vienna Center for Experimental Economics and Tulane University
Downloads 35 (759,342)

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

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 34 (766,842)
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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