Details about James Alm

Access statistics for papers by James Alm.

Last updated 2009-08-05. Update your information in the RePEc Author Service.

Short-id: pal49

Working Papers

2009

1. South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University

2008

2. Assessing Enterprise Taxation and the Investment Climate in Pakistan
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University

2007

3. Designing economic instruments for the environment in a decentralized fiscal system
   Policy Research Working Paper Series, The World Bank
4. Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
5. How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
   See also Journal Article in FinanzArchiv: Public Finance Analysis (2007)
6. Tax Morale and Tax Evasion in Latin America
   International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University

2005

7. Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
   Working Papers, UW-Whitewater, Department of Economics View citations
8. Russian Attitudes Toward Paying Taxes – Before, During, and After the Transition
   CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations
   Also in International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University (2005)
   See also Journal Article in International Journal of Social Economics (2006)

2004

9. Culture Differences and Tax Morale in the United States and in Europe
   CREMA Working Paper Series, Center for Research in Economics, Management and the Arts (CREMA) View citations
   See also Journal Article in Journal of Economic Psychology (2006)
10. Payroll Taxes and Contributions
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University
11. Stamp duties in Indian states - a case for reform
    Policy Research Working Paper Series, The World Bank View citations
12. Tax Burden in Jamaica
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
13. The Jamaican Individual Income Tax
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations

2002

14. An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
15. On the Use of Budgetary Norms as a Tool for Fiscal Management
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations
16. Payroll taxes in Colombia
    WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO, FEDESARROLLO View citations

2000

17. Can Indonesia Decentralize? Plans, Problems, and Prospects
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University

1998

18. Tax Policy Analysis: The Introduction of a Russian Tax Amnesty
    International Studies Program Working Paper Series, at AYSPS, GSU, International Studies Program, Andrew Young School of Policy Studies, Georgia State University View citations

1995

19. The Relationship between State and Federal Tax Audits
    NBER Working Papers, National Bureau of Economic Research, Inc
    See also Chapter (1996)

Undated

20. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    University of Chicago - Population Research Center, Chicago - Population Research Center
    See also Journal Article in American Economic Review (1990)

Journal Articles

2009

1. Getting the word out: Enforcement information dissemination and compliance behavior
   Journal of Public Economics, 2009, 93, (3-4), 392-402
2. PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET
   Economic Inquiry, 2009, 47, (1), 118-134 View citations
3. THE CHOICE OF OPENING PRICES ON EBAY
   Manchester School, 2009, 77, (4), 411-429

2008

4. Social Capital and Tax Morale in Spain
   Economic Analysis and Policy (EAP), 2008, 38, (1), 73-87

2007

5. How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine
   FinanzArchiv: Public Finance Analysis, 2007, 63, (3), 350-373
   See also Working Paper (2007)
6. Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
   International Advances in Economic Research, 2007, 13, (3), 255-267

2006

7. Culture differences and tax morale in the United States and in Europe
   Journal of Economic Psychology, 2006, 27, (2), 224-246 View citations
   See also Working Paper (2004)
8. Russian attitudes toward paying taxes – before, during, and after the transition
   International Journal of Social Economics, 2006, 33, (12), 832-857
   See also Working Paper (2005)

2005

9. Do state motor fuel sales-below-cost laws lower prices?
   Journal of Urban Economics, 2005, 57, (1), 189-211 View citations
10. Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
    Southern Economic Journal, 2005, 72, (2), 305–328

2004

11. Introduction
    Review of Economics of the Household, 2004, 2, (3), 231-235 View citations
12. Tax compliance as a coordination game
    Journal of Economic Behavior & Organization, 2004, 54, (3), 297-312 View citations

2003

13. Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
    Review of Economics of the Household, 2003, 1, (3), 169-186

2002

14. Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions
    Journal of Industrial Economics, 2002, 50, (3), 337-49

2001

15. CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS
    Bulletin of Indonesian Economic Studies, 2001, 37, (1), 83-102 View citations

1999

16. Changing the Social Norm of Tax Compliance by Voting
    Kyklos, 1999, 52, (2), 141-71 View citations
17. For Love or Money? The Impact of Income Taxes on Marriage
    Economica, 1999, 66, (263), 297-316 View citations
18. Policy Watch: The Marriage Penalty
    Journal of Economic Perspectives, 1999, 13, (3), 193-204 View citations

1998

19. Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics
    Managerial and Decision Economics, 1998, 19, (4-5), 259-275 View citations

1997

20. Income taxes and the timing of marital decisions
    Journal of Public Economics, 1997, 64, (2), 219-240 View citations

1995

21. Economic and Noneconomic Factors in Tax Compliance
    Kyklos, 1995, 48, (1), 3-18 View citations
22. Income Taxes and the Marriage Decision
    Applied Economics, 1995, 27, (1), 25-31 View citations
23. Taxation, imperfect competition, and discontinuities
    International Tax and Public Finance, 1995, 2, (3), 419-438

1994

24. Decentralization, privatization, and the solvency of local governments in reforming economies: the case of Budapest
    Environment and Planning C: Government and Policy, 1994, 12, (3), 333-346
25. Shocks and Valuation in the Rental Housing Market
    Journal of Urban Economics, 1994, 36, (2), 117-142 View citations

1993

26. Audit selection and income tax underreporting in the tax compliance game
    Journal of Development Economics, 1993, 42, (1), 1-33 View citations
27. Fiscal exchange, collective decision institutions, and tax compliance
    Journal of Economic Behavior & Organization, 1993, 22, (3), 285-303 View citations
28. Tax Compliance with Endogenous Audit Selection Rules
    Kyklos, 1993, 46, (1), 27-45 View citations

1992

29. Institutional Uncertainty and Taxpayer Compliance
    American Economic Review, 1992, 82, (4), 1018-26 View citations
30. Why do people pay taxes?
    Journal of Public Economics, 1992, 48, (1), 21-38 View citations

1991

31. Tax Base Erosion in Developing Countries
    Economic Development and Cultural Change, 1991, 39, (4), 849-72 View citations
32. The Item Veto and State Government Expenditures
    Public Choice, 1991, 68, (1-3), 1-15 View citations

1990

33. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    American Economic Review, 1990, 80, (3), 545-56 View citations
    See also Working Paper
34. Tax Structure and Tax Compliance
    The Review of Economics and Statistics, 1990, 72, (4), 603-13 View citations

1988

35. Uncertain Tax Policies, Individual Behavior, and Welfare
    American Economic Review, 1988, 78, (1), 237-45 View citations

1985

36. Tax expenditures and other programs to stimulate housing: Do we need more?
    Journal of Urban Economics, 1985, 18, (2), 180-195 View citations
37. The Welfare Cost of the Underground Economy
    Economic Inquiry, 1985, 23, (2), 243-63 View citations

1984

38. Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare
    Journal of Financial and Quantitative Analysis, 1984, 19, (01), 113-126 View citations

Chapters

1996

1. The Relationship between State and Federal Tax Audits
   A chapter in Empirical Foundations of Household Taxation, 1996, pp 235-277 View citations
   See also Working Paper (1995)