Search Results

Do we have the tools for achieving distributive tax justice?,
James Alm, in South African Journal of Accounting Research (2024)

Analyzing and Reforming Tunisia's Tax System,
James Alm, from Tulane University, Department of Economics (2015)
Keywords: Tunisia, tax reform

Trust, the Pandemic, and Public Policies,
James Alm, in National Tax Journal (2022)

Is Economics Useful for Public Policy?,
James Alm, in Southern Economic Journal (2017)

Uncertain Tax Policies, Individual Behavior, and Welfare,
James Alm, in American Economic Review (1988)

WHAT MOTIVATES TAX COMPLIANCE?,
James Alm, in Journal of Economic Surveys (2019)

FINANCING URBAN INFRASTRUCTURE: KNOWNS, UNKNOWNS, AND A WAY FORWARD,
James Alm, in Journal of Economic Surveys (2015)

Devising Administrative Policies for Improving Tax Compliance,
James Alm, in Canadian Tax Journal (2022)
Keywords: Tax evasion, tax administration, audits, technology, digitalization

Does an uncertain tax system encourage üaggressive tax planningý?,
James Alm, in Economic Analysis and Policy (2014)

Municipal Finance of Urban Infrastructure: Knowns and Unknowns,
James Alm, from eSocialSciences (2010)
Keywords: political democratization, liberalization, urbanization, economic growth, income

Tax evasion, labor market effects, and income distribution,
James Alm, in IZA World of Labor (2014)
Keywords: tax evasion, tax incidence, general equilibrium

Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies,
James Alm, in International Tax and Public Finance (2012)
Keywords: Tax evasion, Behavioral economics, Experimental economics, H2, H26, D03, C9,

Introduction,
James Alm, in Review of Economics of the Household (2004)

What Is an "Optimal'"Tax System?,
James Alm, in National Tax Journal (1996)

Testing Behavioral Public Economics Theories in the Laboratory,
James Alm, in National Tax Journal (2010)

Is the Haig‐Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,
James Alm, in National Tax Journal (2018)

The Welfare Cost of the Underground Economy,
James Alm, in Economic Inquiry (1985)

The Economics of Taxation,
James Alm, from Edward Elgar Publishing (2011)
Keywords: Economics and Finance,

Designing Alternative Strategies to Reduce Tax Evasion,
James Alm, from Edward Elgar Publishing (2012)
Keywords: Economics and Finance,

Expanding the theory of tax compliance from individual to group motivations,
James Alm, from Edward Elgar Publishing (2014)
Keywords: Economics and Finance, Politics and Public Policy

Testing Behavioral Public Economics Theories in the Laboratory,
James Alm, from Tulane University, Department of Economics (2011)
Keywords: experimental methods, behavioral economics

Municipal Finance of Urban Infrastructure: Knowns and Unknowns,
James Alm, from Tulane University, Department of Economics (2011)

Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies,
James Alm, from Tulane University, Department of Economics (2012)
Keywords: tax evasion, behavioral economics, experimental economics

A Convenient Truth: Property Taxes and Revenue Stability,
James Alm, from Tulane University, Department of Economics (2013)
Keywords: property tax, state and local finance, assessment, tax base elasticity

Expanding the Theory of Tax Compliance from Individual to Group Motivations,
James Alm, from Tulane University, Department of Economics (2013)
Keywords: tax evasion, behavioral economics, experimental economics

Does an Uncertain Tax System Encourage "Aggressive Tax Planning"?,
James Alm, from Tulane University, Department of Economics (2014)
Keywords: tax avoidance, tax evasion, uncertainty, risk, behavioral economics, experimental economics

Understanding and Combatting Tax Evasion,
James Alm, from Tulane University, Department of Economics (2015)
Keywords: tax evasion, behavioral economics, experimental economics

Analyzing and Reforming Tunisia's Tax System,
James Alm, from Tulane University, Department of Economics (2015)
Keywords: Tunisia, tax reform

Is Economics Useful for Public Policy?,
James Alm, from Tulane University, Department of Economics (2017)
Keywords: Public economics, public policy, best practices.

What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait,
James Alm, from Tulane University, Department of Economics (2018)
Keywords: Public administration, tax administration, administrative costs.

Is the Haig-Simons Standard Dead? The Uneasy Case for a Comprehensive Income Tax,
James Alm, from Tulane University, Department of Economics (2018)
Keywords: Haig-Simons standard; comprehensive income; broad-based, low-rate taxation; tax reform; optimal taxation.

What Motivates Tax Compliance,
James Alm, from Tulane University, Department of Economics (2019)
Keywords: Tax evasion; behavioural economics; controlled field experiments; laboratory experiments.

CAN INDONESIA REFORM ITS TAX SYSTEM? PROBLEMS AND OPTIONS,
James Alm, from Tulane University, Department of Economics (2019)
Keywords: Indonesia, tax reform.

Tax Evasion, Technology, and Inequality,
James Alm, from Tulane University, Department of Economics (2021)
Keywords: Tax evasion; Inequality; Technology; Digitalization

Trust, the Pandemic, and Public Policies,
James Alm, from Tulane University, Department of Economics (2022)
Keywords: Trust; public policy; tax compliance; experiments; pandemic.

Devising Administrative Approaches for Improving Tax Compliance,
James Alm, from Tulane University, Department of Economics (2022)
Keywords: Tax compliance; tax administration; economics-of-crime approach; behavioral economics; technological changes; digitalization.

Do We Have The Tools For Achieving Distributive Tax Justice?,
James Alm, from Tulane University, Department of Economics (2024)
Keywords: dstributive tax justice, inequality, tax reform, tax compliance, unit of taxation

Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World,
James Alm, from Tulane University, Department of Economics (2024)
Keywords: Tax compliance, technology, digitalization, trust, inequality, technology

Registered author: James Alm

Is Economics Useful for Public Policy?,
James Alm, from Victoria University of Wellington, Chair in Public Finance (2018)
Keywords: Public policy, Economics, Income tax,

Tax Policy Analysis: The Introduction of a Russian Tax Amnesty,
James Alm, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (1998)
Keywords: Tax Policy Analysis,Russian, Tax Amnesty

Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods,
Bibek Adhikari and James Alm, in Southern Economic Journal (2016)

Social Services and the Fiscal Burden in Russia,
James Alm and David Sjoquist, in Comparative Economic Studies (1995)

Decentralization, Privatization, and the Solvency of Local Governments in Reforming Economies: The Case of Budapest,
James Alm and Robert Buckley, in Environment and Planning C (1994)

Who Pays the Ticket Tax?,
James Alm and William Kaempfer, in Public Finance Review (2002)

Corruption, Optimal Taxation, and Growth,
Raul Barreto and James Alm, in Public Finance Review (2003)

Sales Taxes and the Decision to Purchase Online,
James Alm and Mikhail Melnik, in Public Finance Review (2005)
Keywords: sales taxes; Internet taxation; e-commerce

Are Jamaica’s Direct Taxes on Labor “Fair†?,
James Alm and Sally Wallace, in Public Finance Review (2007)
Keywords: tax incidence; vertical equity; horizontal equity; micro-simulation model

Do State Fiscal Policies Affect State Economic Growth?,
James Alm and Janet Rogers, in Public Finance Review (2011)
Keywords: fiscal policies; regional economic growth; orthogonal distance regression

Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006,
James Alm and Abel Embaye, in Public Finance Review (2013)
Keywords: tax evasion; shadow economy; currency demand method; panel data

Introduction to the Special Issue,
James Alm and Aloys Prinz, in Public Finance Review (2013)

Can Tax Reform Solve the “Fiscal Trilemma†?,
James Alm and Steven Sheffrin, in Public Finance Review (2013)

The Need for Replications,
James Alm and W. Reed, in Public Finance Review (2015)

Using Behavioral Economics in Public Economics,
James Alm and Steven Sheffrin, in Public Finance Review (2017)

Tax Amnesties and Tax Revenues,
James Alm and William Beck, in Public Finance Review (1990)

Are Government Revenues From Financial Repression Worth the Costs?,
James Alm and Robert Buckley, in Public Finance Review (1998)

Why do Tax and Expenditure Limitations Pass in State Elections?,
James Alm and Mark Skidmore, in Public Finance Review (1999)

Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas?,
James Alm and Yongzheng Liu, in Journal of Development Studies (2013)

China's Tax-for-Fee Reform and Village Inequality,
James Alm and Yongzheng Liu, in Oxford Development Studies (2014)

Introduction,
James Alm and Yongzheng Liu, in Economic and Political Studies (2023)

Using behavioural economics to understand tax compliance,
James Alm and Matthias Kasper, in Economic and Political Studies (2023)

Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics,
James Alm and Michael McKee, in Managerial and Decision Economics (1998)

Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods,
Bibek Adhikari and James Alm, in Southern Economic Journal (2016)

EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA,
James Alm and Abel Embaye, in South African Journal of Economics (2010)

Distance and intrastate college student migration,
James Alm and John Winters, in Economics of Education Review (2009)
Keywords: College education Mobility Gravity model Intrastate migration

Tax compliance as a coordination game,
James Alm and Michael McKee, in Journal of Economic Behavior & Organization (2004)

Audits, audit effectiveness, and post-audit tax compliance,
Matthias Kasper and James Alm, in Journal of Economic Behavior & Organization (2022)
Keywords: Tax compliance; Audit effectiveness; Specific deterrence; General deterrence; Laboratory experiments;

Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform,
James Alm and Ali Enami, in Regional Science and Urban Economics (2017)
Keywords: Massachusetts health care reform; Interstate migration; Medicaid expansion; Subsidized health insurance; Border analysis;

Tax Morale and Tax Compliance from the Firm's Perspective,
James Alm and Chandler McClellan, in Kyklos (2012)

Estimating Tax Agency Efficiency,
James Alm and Denvil Duncan, in Public Budgeting & Finance (2014)

Estimating the “Tax Gap” at the State Level: The Case of Georgia's Personal Income Tax,
James Alm and Kyle Borders, in Public Budgeting & Finance (2014)

Using Public Information to Estimate Self-Employment Earnings of Informal Suppliers,
James Alm and Brian Erard, in Public Budgeting & Finance (2016)

Who Benefits from Tax Evasion?,
James Alm and Keith Finlay, in Economic Analysis and Policy (2013)

“Province-Managing-County” fiscal reform, land expansion, and urban growth in China,
Yongzheng Liu and James Alm, in Journal of Housing Economics (2016)
Keywords: Province-Managing-County fiscal reform; Land lease; City GDP growth; China;

Culture differences and tax morale in the United States and in Europe,
James Alm and Benno Torgler, in Journal of Economic Psychology (2006)

Applying Behavioral Economics to the Public Sector,
James Alm and Carolyn Bourdeaux, in Hacienda Pública Española / Review of Public Economics (2013)
Keywords: Behavioral economics, public economics, public budgeting

Tax evasion, market adjustments, and income distribution,
James Alm and Matthias Kasper, in IZA World of Labor (2020)
Keywords: tax evasion, tax incidence, general equilibrium

Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions,
James Alm and Sally Wallace, in International Advances in Economic Research (2007)
Keywords: Tax price elasticity, Quantile regression, H20, H30,

Taxation, imperfect competition, and discontinuities,
James Alm and Steven Thorpe, in International Tax and Public Finance (1995)
Keywords: taxation, discontinuities, noncooperative game,

Do Ethics Matter? Tax Compliance and Morality,
James Alm and Benno Torgler, in Journal of Business Ethics (2011)
Keywords: economics-of-crime, ethics, expected utility theory, tax evasion,

The Item Veto and State Government Expenditures,
James Alm and Mark Evers, in Public Choice (1991)

Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation,
James Alm and Leslie Whittington, in Review of Economics of the Household (2003)
Keywords: marriage tax, marriage subsidy, hazard model,

Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory,
Matthias Kasper and James Alm, in FinanzArchiv: Public Finance Analysis (2022)
Keywords: tax compliance, bomb-crater effect, laboratory experiments,

Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings,
James Alm and Jay Shimshack, in Foundations and Trends(R) in Microeconomics (2014)
Keywords: Environmental monitoring, Environmental enforcement, Pollution monitoring, Deterrence, Environmental behavior, Regulatory compliance,

Tax Amnesties and Compliance in the Long Run: A Time Series Analysis,
James Alm and William Beck, in National Tax Journal (1993)

Audit Certainty, Audit Productivity, and Taxpayer Compliance,
James Alm and Michael McKee, in National Tax Journal (2006)

Using Laboratory Experimentsin Public Economics,
James Alm and Sarah Jacobson, in National Tax Journal (2007)

Spatiality and Persistence in U.S. Individual Income Tax Compliance,
James Alm and Mohammad Yunus, in National Tax Journal (2009)

Do Ebay Sellers Comply With State Sales Taxes?,
James Alm and Mikhail Melnik, in National Tax Journal (2010)

40 years of tax evasion games: a meta-analysis,
James Alm and Antoine Malézieux, in Experimental Economics (2021)
Keywords: Tax evasion, Tax compliance, Meta-analysis