James Alm

Tulane University

Professor and Chair

United States

SCHOLARLY PAPERS

43

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7,181

SSRN CITATIONS
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Top 4,657

in Total Papers Citations

113

CROSSREF CITATIONS

142

Scholarly Papers (43)

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 1,437 (13,764)
Citation 2

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Tax amnesties, Russian Economy

2.

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

National Tax Journal, Vol. 53, Issue 2, June 2000
Number of pages: 31 Posted: 20 Jul 2000
Tulane University, University of Massachusetts at Amherst and Georgetown University, Public Policy Institute (GPPI) (Deceased)
Downloads 899 (27,704)

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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 672 (41,340)
Citation 51

Abstract:

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H260, H730

4.

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 538 (55,195)
Citation 8

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Tax evasion, experimental methods

5.

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 374 (86,081)

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6.

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 316 (103,741)
Citation 7

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7.

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 288 (114,604)
Citation 4

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incidence, spatial competition, asymmetric response

8.

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 252 (131,784)

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

9.

Stamp Duties in Indian States: A Case for Reform

World Bank Policy Research Working Paper No. 3413
Number of pages: 85 Posted: 20 Apr 2016
Tulane University, World Bank and World Bank
Downloads 250 (132,895)

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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 247 (133,950)
Citation 1

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

National Tax Journal, Vol. 57, pp. 209-257, June 2004
Posted: 24 Sep 2004
Tulane University, College of Charleston - School of Business and affiliation not provided to SSRN

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11.

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 243 (136,671)
Citation 11

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Tax Compliance, Coordination Game

12.

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 236 (140,622)
Citation 11

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

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 194 (169,139)

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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 (720,466)
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Economic instruments, Environmental federalism, Externalities, Fiscal decentralization, Market failure, Subsidiarity principle

14.

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 194 (169,297)
Citation 4

Abstract:

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15.

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 170 (190,373)

Abstract:

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Tax Gap, Income Tax

16.

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 147 (215,100)

Abstract:

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Tax Gap, Automobiles

17.

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 and SSE, Georgia State University - Andrew Young School of Policy Studies, Sweet Briar College and Georgia State University - Department of Economics
Downloads 112 (264,708)
Citation 5

Abstract:

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tax compliance, experimental economics, confidentiality, social norma

18.

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 109 (269,919)
Citation 2

Abstract:

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Tax compliance

19.

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 99 (288,196)

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20.

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 94 (297,970)

Abstract:

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Taxation, Tax Policy, Carryover Basis

21.

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 80 (329,213)

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

22.

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 54 (404,352)

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Taxation, Tax Policy, Carryover Basis

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 37 (470,196)

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24.

The Relationship between State and Federal Tax Audits

NBER Working Paper No. w5134
Number of pages: 54 Posted: 18 Jun 2000 Last Revised: 19 Aug 2010
Tulane University, Carleton University - Department of Economics and Yale School of Management
Downloads 34 (483,809)

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25.

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

Journal of Industrial Economics, Vol. 50, pp. 337-349, 2002
Number of pages: 13 Posted: 02 Jul 2003
Mikhail Ion Melnik and James Alm
Niagara University - Commerce Department and Tulane University
Downloads 33 (488,621)
Citation 11
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26.

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

Public Budgeting and Finance, Vol. 22, pp. 69-86, 2002
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 31 (498,351)
Citation 1
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27.

Housing Market Regulations and Strategic Divorce in China

Number of pages: 31 Posted: 13 Nov 2019 Last Revised: 27 Feb 2020
James Alm, Weizheng Lai and Xun Li
Tulane University, University of Maryland - Department of Economics and Wuhan University - Economics and Management School
Downloads 24 (537,366)

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Housing market regulations; strategic divorce; Baidu Index

28.

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 (670,413)
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29.

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 3 (678,452)
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30.

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
James Alm and Chandler B McCellan
Tulane University and AHRQ - Center for Financing, Access & Cost Trends
Downloads 2 (688,277)
Citation 13
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31.

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 (688,277)
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32.

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 2 (688,277)
Citation 2
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33.

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 (700,660)
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34.

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 (700,660)
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35.

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 (719,019)
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36.

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 0 (719,019)
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Behavioural economics, Controlled field experiments, Laboratory experiments, Tax evasion

37.

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
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38.

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
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Fiscal federalism, Infrastructure, Subsidiarity principle

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 0 (719,019)
Citation 4
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40.

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 (719,019)
Citation 1
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41.

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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42.

Tax Reductions, Tax Changes, and the Marriage Penalty

National Tax Journal, Vol. 54, No. 3, pp. 455-472, September 2001
Posted: 21 Jan 2002
James Alm and Leslie A. Whittington
Tulane University and Georgetown University, Public Policy Institute (GPPI) (Deceased)

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43.

'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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