James Alm

Tulane University

Professor and Chair

United States

SCHOLARLY PAPERS

48

DOWNLOADS
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Top 6,692

in Total Papers Downloads

9,359

SSRN CITATIONS
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SSRN RANKINGS

Top 4,299

in Total Papers Citations

170

CROSSREF CITATIONS

144

Scholarly Papers (48)

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 1,632 (15,603)
Citation 2

Abstract:

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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
Tulane University, University of Massachusetts at Amherst and Georgetown University, Public Policy Institute (GPPI) (Deceased)
Downloads 913 (36,649)

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Marriage Tax, same-sex marriage, individual income tax

3.

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 732 (49,347)
Citation 61

Abstract:

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H260, H730

4.

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: 30 Oct 2020
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 611 (62,373)
Citation 30

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

5.

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 570 (68,142)
Citation 13

Abstract:

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Tax evasion, experimental methods

6.

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
Tulane University, Rice University - Baker Institute for Public Policy, Notre Dame Law School, University of California, Irvine School of Law and Rutgers University
Downloads 428 (96,317)

Abstract:

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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
Tulane University, Creighton University - Department of Economics and Appalachian State University - Department of Economics
Downloads 405 (102,609)

Abstract:

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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 352 (120,302)
Citation 4

Abstract:

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incidence, spatial competition, asymmetric response

9.

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
Tulane University, University of Colorado at Boulder - Department of Accounting and Appalachian State University - Department of Economics
Downloads 335 (126,957)
Citation 7

Abstract:

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10.

Stamp Duties in Indian States: A Case for Reform

Number of pages: 85 Posted: 20 Apr 2016
Tulane University, World Bank and World Bank
Downloads 303 (141,572)

Abstract:

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11.

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 278 (154,114)
Citation 1

Abstract:

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

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 269 (159,303)

Abstract:

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

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
Tulane University, College of Charleston - School of Business and Appalachian State University - Department of Economics
Downloads 259 (164,948)
Citation 2

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

Posted: 24 Sep 2004
Tulane University, College of Charleston - School of Business and affiliation not provided to SSRN

Abstract:

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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 256 (167,465)
Citation 11

Abstract:

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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 246 (174,036)
Citation 12

Abstract:

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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 224 (190,248)
Citation 4

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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 Georgia State University - Department of Economics
Downloads 209 (202,878)

Abstract:

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

Designing Economic Instruments for the Environment in a Decentralized Fiscal System

Journal of Economic Surveys, Vol. 26, Issue 2, pp. 177-202, 2012
Number of pages: 26 Posted: 08 Feb 2012
James Alm and H. Spencer Banzhaf
Tulane University and affiliation not provided to SSRN
Downloads 2 (913,925)

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Economic instruments, Environmental federalism, Externalities, Fiscal decentralization, Market failure, Subsidiarity principle

18.

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 204 (207,704)

Abstract:

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Tax Gap, Income Tax

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 158 (258,942)

Abstract:

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Tax Gap, Automobiles

20.

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
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 133 (296,536)
Citation 6

Abstract:

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tax compliance, experimental economics, confidentiality, social norma

21.

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
Tulane University, Creighton University - Department of Economics and Appalachian State University - Department of Economics
Downloads 116 (327,706)
Citation 2

Abstract:

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Tax compliance

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 106 (348,750)
Citation 1

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Housing market regulations; strategic divorce; Baidu Index

23.

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 103 (355,426)

Abstract:

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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
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 101 (360,043)

Abstract:

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Taxation, Tax Policy, Carryover Basis

25.

Property Tax Delinquency and Its Spillover Effects on Nearby Properties

Number of pages: 28 Posted: 09 Oct 2014
Tulane University, Texas Christian University - Department of Economics, DePaul University and National Association of Home Builders
Downloads 92 (381,952)

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

26.

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
Rutgers University, Tulane University and University of North Carolina School of Law
Downloads 72 (440,370)

Abstract:

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Taxation, Tax Policy, Carryover Basis

27.

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 55 (502,914)

Abstract:

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28.

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
Tulane University, Carleton University - Department of Economics and Yale School of Management
Downloads 41 (567,315)

Abstract:

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29.

Does a Seller's Ecommerce Reputation Matter? Evidence from Ebay Auctions

Number of pages: 13 Posted: 02 Jul 2003
Mikhail Ion Melnik and James Alm
Niagara University - Commerce Department and Tulane University
Downloads 36 (593,908)
Citation 14

Abstract:

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30.

Is There a 'Singles Tax'? The Relative Income Tax Treatment of Single Households

Number of pages: 18 Posted: 20 Mar 2003
Tulane University, Georgetown University, Public Policy Institute (GPPI) (Deceased) and University of Wisconsin - Madison - Robert M. La Follette School of Public Affairs
Downloads 32 (617,148)
Citation 1

Abstract:

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31.

What Motivates Tax Compliance?

Journal of Economic Surveys, Vol. 33, Issue 2, pp. 353-388, 2019
Number of pages: 36 Posted: 12 Mar 2019
James Alm
Tulane University
Downloads 25 (663,640)

Abstract:

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Behavioural economics, Controlled field experiments, Laboratory experiments, Tax evasion

32.

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 21 (693,970)

Abstract:

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

33.

Experiments on the Fly

Andrew Young School of Policy Studies Research Paper Series No. 20-01
Number of pages: 53 Posted: 13 Oct 2020
University of Regensburg - Department of Economics and Econometrics, Tulane University, Georgia State University and Georgia State University
Downloads 19 (709,642)

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

34.

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

Economic Inquiry, Vol. 47, No. 1, pp. 118-134, January 2009
Number of pages: 17 Posted: 26 Jan 2009
James Alm, Edward Sennoga and Mark Skidmore
Tulane University, affiliation not provided to SSRN and Michigan State University - Department of Agricultural Economics
Downloads 5 (840,386)
Citation 5

Abstract:

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35.

Taxpayer Reporting Responses and the Tax Reform Act of 1986

Public Budgeting & Finance, Vol. 30, Issue 3, pp. 1-26, Fall 2010
Number of pages: 26 Posted: 07 Sep 2010
James Alm and Sally Wallace
Tulane University and Georgia State University - Department of Economics
Downloads 4 (851,551)

Abstract:

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36.

Economic Conditions and State and Local Education Revenue

Public Budgeting & Finance, Vol. 29, Issue 3, pp. 28-51, Fall 2009
Number of pages: 24 Posted: 13 Oct 2009
Tulane University, Georgia State University and Georgia State University
Downloads 4 (851,551)

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37.

Tax Morale and Tax Compliance from the Firm's Perspective

Kyklos, Vol. 65, Issue 1, pp. 1-17, 2012
Number of pages: 17 Posted: 09 Apr 2012
Tulane University and Government of the United States of America - Substance Abuse & Mental Health Services Administration (SAMHSA)AHRQ - Center for Financing, Access & Cost Trends
Downloads 3 (863,237)
Citation 17

Abstract:

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38.

The Choice of Opening Prices on Ebay

The Manchester School, Vol. 77, Issue 4, pp. 411-429, July 2009
Number of pages: 19 Posted: 08 Jun 2009
Niagara University - Commerce Department, Georgia State University - Andrew Young School of Policy Studies and Tulane University
Downloads 2 (876,146)

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39.

On the External Validity of Laboratory Tax Compliance Experiments

Economic Inquiry, Vol. 53, Issue 2, pp. 1170-1186, 2015
Number of pages: 17 Posted: 07 Feb 2015
James Alm, Kim Bloomquist and Michael McKee
Tulane University, Office of Research Analysis and Statistics, IRS, Department of Treasury and Appalachian State University - Department of Economics
Downloads 1 (890,552)
Citation 9

Abstract:

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40.

Estimating the 'Tax Gap' at the State Level: The Case of Georgia's Personal Income Tax

Public Budgeting & Finance, Vol. 34, Issue 4, pp. 61-79, 2014
Number of pages: 19 Posted: 05 Dec 2014
James Alm and Kyle Borders
Tulane University and affiliation not provided to SSRN
Downloads 1 (890,552)

Abstract:

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41.

Estimating Tax Agency Efficiency

Public Budgeting & Finance, Vol. 34, Issue 3, pp. 92-110, 2014
Number of pages: 19 Posted: 28 Aug 2014
James Alm and Denvil Duncan
Tulane University and Indiana University Bloomington - School of Public & Environmental Affairs (SPEA)
Downloads 1 (890,552)

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42.

Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia

Economic Inquiry, Vol. 58, Issue 2, pp. 819-833, 2020
Number of pages: 15 Posted: 14 May 2020
James Alm, James C. Cox and Vjollca Sadiraj
Tulane University, Georgia State University and Georgia State University
Downloads 0 (907,349)

Abstract:

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43.

Using Public Information to Estimate Self‐Employment Earnings of Informal Suppliers

Public Budgeting & Finance, Vol. 36, Issue 1, pp. 22-46, 2016
Number of pages: 25 Posted: 02 Mar 2016
James Alm and Brian Erard
Tulane University and B. Erard & Associates
Downloads 0 (907,349)

Abstract:

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44.

Financing Urban Infrastructure: Knowns, Unknowns, and a Way Forward

Journal of Economic Surveys, Vol. 29, Issue 2, pp. 230-262, 2015
Number of pages: 33 Posted: 20 Mar 2015
James Alm
Tulane University
Downloads 0 (907,349)

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Fiscal federalism, Infrastructure, Subsidiarity principle

45.

The Political Economy of State Government Subsidy Adoption: The Case of Ethanol

Economics & Politics, Vol. 25, Issue 2, pp. 162-180, 2013
Number of pages: 19 Posted: 07 Jun 2013
Mark Skidmore, James Alm and Chad D. Cotti
Michigan State University - Department of Agricultural Economics, Tulane University and University of Wisconsin - Oshkosh
Downloads 0 (907,349)
Citation 1

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46.

Fiscal Problems and Education Finance

State Tax Notes, Vol. 44, No. 9, May 28, 2007
Posted: 25 May 2007
Tulane University, Georgia State University and Georgia State University

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47.

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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48.

'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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