Details about James Alm

E-mail:
Phone:	504 862 8344
Postal address:	Department of Economics Tulane University 6823 St. Charles Avenue 208 Tilton Hall New Orleans, LA 70118
Workplace:	Department of Economics, Andrew Young School of Policy Studies, Georgia State University, (more information at EDIRC) International Studies Program, Andrew Young School of Policy Studies, Georgia State University, (more information at EDIRC) Department of Economics, Tulane University, (more information at EDIRC)

Access statistics for papers by James Alm.

Last updated 2012-05-03. Update your information in the RePEc Author Service.

Short-id: pal49

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Working Papers

2011

1. Designing Economic Instruments for the Environment in a Decentralized Fiscal System
   Working Papers, Tulane University, Department of Economics View citations (2)
   Also in Policy Research Working Paper Series, The World Bank (2007)
   See also Journal Article in Journal of Economic Surveys (2012)
2. Do State Fiscal Policies Affect State Economic Growth?
   Working Papers, Tulane University, Department of Economics View citations (1)
3. Do eBay Sellers Comply with State Sales Taxes?
   Working Papers, Tulane University, Department of Economics
4. Explaining the Growth of Government Spending in South Africa
   Working Papers, Tulane University, Department of Economics
   See also Journal Article in South African Journal of Economics (2010)
5. Mobility, Competition, and the Distributional Effects of Tax Evasion
   Working Papers, Tulane University, Department of Economics
6. Municipal Finance of Urban Infrastructure: Knowns and Unknowns
   Working Papers, Tulane University, Department of Economics View citations (1)
   Also in Working Papers, eSocialSciences (2010)
7. Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States
   Working Papers in Economics, University of Canterbury, Department of Economics and Finance
8. Taxpayer Information Assistance Services and Tax Compliance Behavior
   Working Papers, Tulane University, Department of Economics
   See also Journal Article in Journal of Economic Psychology (2010)
9. Taxpayer Reporting Responses and the Tax Reform Act of 1986
   Working Papers, Tulane University, Department of Economics
10. Testing Behavioral Public Economics Theories in the Laboratory
    Working Papers, Tulane University, Department of Economics
11. The Political Economy of State Government Subsidy Adoption: The Case of Ethanol
    MPRA Paper, University Library of Munich, Germany

2010

12. Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns
    Working Papers, Department of Economics, Appalachian State University

2009

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

2008

14. Assessing Enterprise Taxation and the Investment Climate in Pakistan
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University

2007

15. Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties during the Transition in the Russian Federation
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University
    See also Journal Article in Economic Analysis and Policy (EAP) (2009)
16. How should Individuals be Taxed? Combining "Simplified", Income, and Payroll Taxes in Ukraine
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University
    See also Journal Article in FinanzArchiv: Public Finance Analysis (2007)
17. Tax Morale and Tax Evasion in Latin America
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (2)
18. Tax Morale and Tax Evasion in Latin American Countries
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University

2006

19. How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University

2005

20. Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market
    Working Papers, UW-Whitewater, Department of Economics View citations (3)
21. 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 (31)
    Also in International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University (2005) View citations (3)
    See also Journal Article in International Journal of Social Economics (2006)

2004

22. 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 (23)
    See also Journal Article in Journal of Economic Psychology (2006)
23. Payroll Taxes and Contributions
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University
24. Stamp duties in Indian states - a case for reform
    Policy Research Working Paper Series, The World Bank View citations (2)
25. Tax Burden in Jamaica
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (4)
26. The Jamaican Individual Income Tax
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (3)

2002

27. An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (3)
28. On the Use of Budgetary Norms as a Tool for Fiscal Management
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (2)
29. Payroll taxes in Colombia
    WORKING PAPERS SERIES. DOCUMENTOS DE TRABAJO, FEDESARROLLO View citations (2)

2001

30. Corruption, Optimal Taxation and Growth
    School of Economics Working Papers, University of Adelaide, School of Economics View citations (2)

2000

31. Can Indonesia Decentralize? Plans, Problems, and Prospects
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University

1998

32. Tax Policy Analysis: The Introduction of a Russian Tax Amnesty
    International Center for Public Policy (formerly the International Studies Program) Working Paper Series, at AYSPS, GSU, International Center for Public Policy (formerly the International Studies Program), Andrew Young School of Policy Studies, Georgia State University View citations (1)

1995

33. The Relationship between State and Federal Tax Audits
    NBER Working Papers, National Bureau of Economic Research, Inc View citations (1)
    See also Chapter (1996)

Undated

34. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    University of Chicago - Population Research Center, Chicago - Population Research Center View citations (3)
    See also Journal Article in American Economic Review (1990)

Journal Articles

2012

1. DESIGNING ECONOMIC INSTRUMENTS FOR THE ENVIRONMENT IN A DECENTRALIZED FISCAL SYSTEM
   Journal of Economic Surveys, 2012, 26, (2), 177-202
   See also Working Paper (2011)
2. Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
   International Tax and Public Finance, 2012, 19, (1), 54-77
3. Tax Morale and Tax Compliance from the Firm's Perspective
   Kyklos, 2012, 65, (1), 1-17

2011

4. A Call for Replication Studies
   Public Finance Review, 2011, 39, (1), 190-190
   Also in Public Finance Review, 2010, 38, (5), 647-653 (2010)
   Public Finance Review, 2010, 38, (4), 501-507 (2010)
   Public Finance Review, 2010, 38, (6), 787-793 (2010) View citations (1)
5. Do Ethics Matter? Tax Compliance and Morality
   Journal of Business Ethics, 2011, 101, (4), 635-651
6. Rethinking local government reliance on the property tax
   Regional Science and Urban Economics, 2011, 41, (4), 320-331 View citations (1)

2010

7. EXPLAINING THE GROWTH OF GOVERNMENT SPENDING IN SOUTH AFRICA
   South African Journal of Economics, 2010, 78, (2), 152-169
   See also Working Paper (2011)
8. Introduction to the Special Issues: Government Programs, Distribution, and Equity
   Public Finance Review, 2010, 38, (4), 407-408
   Also in Public Finance Review, 2010, 38, (5), 511-512 (2010)
9. Taxpayer information assistance services and tax compliance behavior
   Journal of Economic Psychology, 2010, 31, (4), 577-586 View citations (4)
   See also Working Paper (2011)

2009

10. DO TAX AMNESTIES WORK? THE REVENUE EFFECTS OF TAX AMNESTIES DURING THE TRANSITION IN THE RUSSIAN FEDERATION
    Economic Analysis and Policy (EAP), 2009, 39, (2), 235-253 View citations (1)
    See also Working Paper (2007)
11. Distance and intrastate college student migration
    Economics of Education Review, 2009, 28, (6), 728-738 View citations (4)
12. Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes
    Economics Bulletin, 2009, 29, (4), 2556-2572
13. Getting the word out: Enforcement information dissemination and compliance behavior
    Journal of Public Economics, 2009, 93, (3-4), 392-402 View citations (4)
14. Globalization and tax policy
    The North American Journal of Economics and Finance, 2009, 20, (2), 193-211 View citations (2)
15. PERFECT COMPETITION, URBANIZATION, AND TAX INCIDENCE IN THE RETAIL GASOLINE MARKET
    Economic Inquiry, 2009, 47, (1), 118-134 View citations (9)
16. THE CHOICE OF OPENING PRICES ON EBAY
    Manchester School, 2009, 77, (4), 411-429

2008

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

2007

18. 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)
19. Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions
    International Advances in Economic Research, 2007, 13, (3), 255-267

2006

20. Culture differences and tax morale in the United States and in Europe
    Journal of Economic Psychology, 2006, 27, (2), 224-246 View citations (47)
    See also Working Paper (2004)
21. Russian attitudes toward paying taxes – before, during, and after the transition
    International Journal of Social Economics, 2006, 33, (12), 832-857 View citations (1)
    See also Working Paper (2005)

2005

22. Do state motor fuel sales-below-cost laws lower prices?
    Journal of Urban Economics, 2005, 57, (1), 189-211 View citations (5)
23. How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998
    Journal of Policy Analysis and Management, 2005, 24, (1), 5-22 View citations (2)
24. Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
    Southern Economic Journal, 2005, 72, (2), 305–328 View citations (5)

2004

25. Introduction
    Review of Economics of the Household, 2004, 2, (3), 231-235
26. Tax compliance as a coordination game
    Journal of Economic Behavior & Organization, 2004, 54, (3), 297-312 View citations (14)
27. The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment
    Land Economics, 2004, 80, (3), 433-447 View citations (2)

2003

28. Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
    Review of Economics of the Household, 2003, 1, (3), 169-186 View citations (2)

2002

29. Does a Seller's Ecommerce Reputation Matter? Evidence from eBay Auctions
    Journal of Industrial Economics, 2002, 50, (3), 337-49 View citations (1)

2001

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

1999

31. Changing the Social Norm of Tax Compliance by Voting
    Kyklos, 1999, 52, (2), 141-71 View citations (62)
32. For Love or Money? The Impact of Income Taxes on Marriage
    Economica, 1999, 66, (263), 297-316 View citations (6)
33. Policy Watch: The Marriage Penalty
    Journal of Economic Perspectives, 1999, 13, (3), 193-204 View citations (20)

1998

34. 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 (7)

1997

35. 'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce
    Journal of Human Resources, 1997, 32, (2), 388-412 View citations (3)
36. Income taxes and the timing of marital decisions
    Journal of Public Economics, 1997, 64, (2), 219-240 View citations (9)

1995

37. Economic and Noneconomic Factors in Tax Compliance
    Kyklos, 1995, 48, (1), 3-18 View citations (33)
38. Social Services and the Fiscal Burden in Russia
    Comparative Economic Studies, 1995, 37, (4), 19-30 View citations (1)
39. Taxation, imperfect competition, and discontinuities
    International Tax and Public Finance, 1995, 2, (3), 419-438

1994

40. 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
41. Shocks and Valuation in the Rental Housing Market
    Journal of Urban Economics, 1994, 36, (2), 117-142 View citations (1)

1993

42. Audit selection and income tax underreporting in the tax compliance game
    Journal of Development Economics, 1993, 42, (1), 1-33 View citations (14)
43. Fiscal exchange, collective decision institutions, and tax compliance
    Journal of Economic Behavior & Organization, 1993, 22, (3), 285-303 View citations (36)
44. Tax Compliance with Endogenous Audit Selection Rules
    Kyklos, 1993, 46, (1), 27-45 View citations (20)

1992

45. Institutional Uncertainty and Taxpayer Compliance
    American Economic Review, 1992, 82, (4), 1018-26 View citations (24)
46. Why do people pay taxes?
    Journal of Public Economics, 1992, 48, (1), 21-38 View citations (110)

1991

47. Tax Base Erosion in Developing Countries
    Economic Development and Cultural Change, 1991, 39, (4), 849-72 View citations (10)
48. The Item Veto and State Government Expenditures
    Public Choice, 1991, 68, (1-3), 1-15 View citations (2)

1990

49. Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States
    American Economic Review, 1990, 80, (3), 545-56 View citations (23)
    See also Working Paper
50. Tax Avoidance and Tax Evasion as a Joint Portfolio Choice
    Public Finance = Finances publiques, 1990, 45, (2), 193-200 View citations (1)
51. Tax Structure and Tax Compliance
    The Review of Economics and Statistics, 1990, 72, (4), 603-13 View citations (8)

1988

52. Uncertain Tax Policies, Individual Behavior, and Welfare
    American Economic Review, 1988, 78, (1), 237-45 View citations (14)

1985

53. Tax expenditures and other programs to stimulate housing: Do we need more?
    Journal of Urban Economics, 1985, 18, (2), 180-195 View citations (1)
54. The Welfare Cost of the Underground Economy
    Economic Inquiry, 1985, 23, (2), 243-63 View citations (5)

1984

55. Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare
    Journal of Financial and Quantitative Analysis, 1984, 19, (01), 113-126 View citations (9)

1983

56. Intergovernmental Grants and Social Welfare
    Public Finance = Finances publiques, 1983, 38, (3), 376-97

Undated

57. Citizen "Trust" as an Explanation of State Education Funding to Local School Districts
    Publius: The Journal of Federalism, 41, (4), 636-661

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 (1)
   See also Working Paper (1995)