James Alm

Tulane University

Professor and Chair

United States

SCHOLARLY PAPERS

48

DOWNLOADS
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Top 6,673

in Total Papers Downloads

8,562

SSRN CITATIONS
Rank 4,364

SSRN RANKINGS

Top 4,364

in Total Papers Citations

170

CROSSREF CITATIONS

143

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 1,567 (14,788)
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 903 (33,423)

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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 708 (46,646)
Citation 62

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 554 (63,862)
Citation 13

Abstract:

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Tax evasion, experimental methods

5.

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 461 (80,522)
Citation 29

Abstract:

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

6.

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 389 (97,603)

Abstract:

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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 327 (118,590)
Citation 4

Abstract:

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incidence, spatial competition, asymmetric response

8.

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 322 (120,556)
Citation 7

Abstract:

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9.

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 308 (126,399)

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 286 (136,701)

Abstract:

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11.

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 258 (151,879)

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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 252 (154,924)
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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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 248 (157,962)
Citation 11

Abstract:

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Tax Compliance, Coordination Game

14.

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 237 (165,036)
Citation 12

Abstract:

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

15.

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 211 (184,262)
Citation 4

Abstract:

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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 199 (194,371)

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 (824,806)
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Economic instruments, Environmental federalism, Externalities, Fiscal decentralization, Market failure, Subsidiarity principle

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 193 (199,913)

Abstract:

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Tax Gap, Income Tax

18.

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 186 (207,674)

Abstract:

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

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 152 (245,321)

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 and SSE, Georgia State University - Andrew Young School of Policy Studies, Sweet Briar College and Georgia State University - Department of Economics
Downloads 122 (290,903)
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 109 (315,007)
Citation 2

Abstract:

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Tax compliance

22.

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 (347,119)

Abstract:

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Taxation, Tax Policy, Carryover Basis

23.

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 86 (366,982)

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

24.

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 84 (374,921)

Abstract:

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25.

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 76 (394,577)
Citation 1

Abstract:

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Housing market regulations; strategic divorce; Baidu Index

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 60 (446,786)

Abstract:

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Taxation, Tax Policy, Carryover Basis

27.

The Relationship between State and Federal Tax Audits

Number of pages: 54 Posted: 18 Jun 2000 Last Revised: 14 Jul 2021
Tulane University, Carleton University - Department of Economics and Yale School of Management
Downloads 36 (550,345)

Abstract:

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28.

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 34 (560,971)
Citation 14
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29.

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 31 (577,511)
Citation 1
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30.

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 29 (589,259)

Abstract:

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31.

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 13 (701,721)

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

32.

Inequitable Wages and Tax Evasion

Number of pages: 48 Posted: 02 Dec 2020
Linda Dezső and James Alm
University of Vienna - Vienna Center for Experimental Economics and Tulane University
Downloads 9 (733,275)

Abstract:

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wage inequity; tax compliance; compliance norms; beliefs elicitation; lab experiment

33.

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 (772,439)
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34.

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 (780,406)
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35.

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 2 (789,795)
Citation 17
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36.

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 (789,795)
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37.

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 (789,795)
Citation 5
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38.

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 1 (801,364)
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Behavioural economics, Controlled field experiments, Laboratory experiments, Tax evasion

39.

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 (801,364)
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40.

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 (801,364)
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41.

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 (818,713)
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42.

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 (818,713)
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43.

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

44.

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 (818,713)
Citation 9
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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 (818,713)
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)

Abstract:

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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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