James R. Alm

Q: What Schools Are Affiliated With James R. Alm

James R. Alm is affiliated with the following schools: Tulane University, University of Colorado Boulder, Georgia State University, Syracuse University, University of Colorado

James R. Alm's AcademicInfluence.com Rankings

James R. Alm

Economics

#2742

World Rank

#3120

Historical Rank

Taxation

World Rank

Historical Rank

economics Degrees

Download Badge

Economics

Why Is James R. Alm Influential?

(Suggest an Edit or Addition)

(See a Problem?)

James R. Alm's Published Works

Number of citations in a given year to any of this author's works

Total number of citations to an author for the works they published in a given year. This highlights publication of the most important work(s) by the author

Published Works

Why do people pay taxes (1992) (964)
Culture Differences and Tax Morale in the United States and in Europe (2003) (889)
Does a Seller's Ecommerce Reputation Matter? Evidence from Ebay Auctions (2003) (627)
ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA (1992) (533)
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012) (496)
Economic and Noneconomic Factors in Tax Compliance (1995) (474)
Do Ethics Matter? Tax Compliance and Morality (2011) (447)
Changing the Social Norm of Tax Compliance by Voting (1999) (414)
Fiscal exchange, collective decision institutions, and tax compliance (1993) (343)
The economics of taxation (1978) (296)
Institutional Uncertainty and Taxpayer Compliance (1992) (282)
Taxpayer Information Assistance Services and Tax Compliance Behavior (2010) (225)
Fertility and the personal exemption: implicit pronatalist policy in the United States. (1990) (196)
What Motivates Tax Compliance? (2018) (188)
Tax Compliance as a Coordination Game (2003) (175)
Russian Attitudes Toward Paying Taxes - Before, During and After the Transition (2006) (166)
On the External Validity of Laboratory Tax Compliance Experiments (2015) (162)
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006 (2013) (161)
Getting the word out: Enforcement information dissemination and compliance behavior (2009) (158)
Corruption and firm tax evasion (2016) (157)
What Is an "Optimal'"Tax System? (1996) (156)
AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE (1990) (144)
Uncertain Tax Policies, Individual Behavior, and Welfare (1988) (141)
Tax Compliance and Administration (2019) (133)
Distance and intrastate college student migration (2009) (128)
Tax Structure and Tax Compliance (1990) (126)
Audit Certainty, Audit Productivity, and Taxpayer Compliance (2006) (124)
FISCAL PRESSURE, TAX COMPETITION, AND THE INTRODUCTION OF STATE LOTTERIES (1993) (122)
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay (2005) (121)
For Love or Money? The Impact of Income Taxes on Marriage (1999) (118)
Perfect Competition, Urbanization, and Tax Incidence in the Retail Gasoline Market (2009) (116)
Tax Base Erosion in Developing Countries (1991) (116)
Rethinking local government reliance on the property tax (2011) (115)
Tax Compliance with Endogenous Audit Selection Rules (1993) (112)
Tax Morale and Tax Compliance from the Firm's Perspective (2012) (104)
TAX AMNESTIES AND COMPLIANCE IN THE LONG RUN: A TIME SERIES ANALYSIS (1993) (100)
Empathy, sympathy, and tax compliance (2014) (98)
Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries (2003) (94)
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation (2012) (94)
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS (2001) (93)
A Call for Replication Studies (2010) (91)
Policy Watch The Marriage Penalty (1999) (90)
RETHINKING THE RESEARCH PARADIGMS FOR ANALYSING TAX COMPLIANCE BEHAVIOUR (2012) (86)
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics (1998) (84)
When You Know Your Neighbour Pays Taxes: Information, Peer Effects, and Tax Compliance (2017) (83)
Income taxes and the timing of marital decisions. (1997) (82)
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods (2016) (82)
'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce (1997) (79)
Compliance Costs and the Tax Avoidance-Tax Evasion Decision (1988) (78)
The challenges of tax reform in a global economy (2006) (78)
Audit selection and income tax underreporting in the tax compliance game (1993) (74)
DOES THE INCOME TAX AFFECT MARITAL DECISIONS? (1995) (73)
Tax Morale and Tax Evasion in Latin America (2007) (69)
Taxing the hard-to-tax : lessons from theory and practice (2004) (68)
Income taxes and the marriage decision (1995) (67)
Reforming intergovernmental fiscal relations and the rebuilding of Indonesia : the "big bang" program and its economic consequences (2004) (66)
TESTING BEHAVIORAL PUBLIC ECONOMICS THEORIES IN THE LABORATORY (2010) (62)
Alternative Mortgage Instruments, the Tilt Problem, and Consumer Welfare (1984) (62)
Social Capital and Tax Morale in Spain (2008) (62)
Using Laboratory Experiments in Public Economics (2007) (58)
Spatiality and Persistence in U.S. Individual Income Tax Compliance (2009) (58)
Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation (2009) (55)
Do Individuals Comply on Income Not Reported by Their Employer? (2007) (54)
Sales Taxes and the Decision to Purchase Online (2003) (54)
Wiping the Slate Clean: Individual Response to State Tax Amnesties* (1991) (53)
Explaining Tax Compliance (1996) (51)
The item veto and state government expenditures (1991) (50)
Financial constraints and firm tax evasion (2018) (48)
Tax Amnesties and Tax Revenues (1990) (47)
Value-added taxation and consumption (2013) (46)
Do State Fiscal Policies Affect State Economic Growth? (2011) (46)
Corruption, Optimal Taxation, and Growth (2003) (45)
Tax Policy Analysis: The Introduction of a Russian Tax Amnesty (1998) (44)
THE RISE AND FALL AND RISE ... OF THE MARRIAGE TAX (1996) (43)
THE WELFARE COST OF THE UNDERGROUND ECONOMY (1985) (43)
Estimating Tax Agency Efficiency (2014) (42)
Transforming the Philippine economy (1992) (42)
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China (2016) (41)
Audit Selection and Firm Compliance with a Broad-based Sales Tax (2004) (41)
Globalization and tax policy (2009) (41)
Tax Compliance With Two-Sided Uncertainty (1995) (37)
Why do Tax and Expenditure Limitations Pass in State Elections? (1999) (37)
Using Laboratory Experimentsin Public Economics (2007) (37)
Social programs as positive inducements for tax participation (2012) (36)
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation (2003) (35)
Do state motor fuel sales-below-cost laws lower prices? (2005) (34)
Expanding the theory of tax compliance from individual to group motivations (2014) (34)
Public finance in developing and transitional countries : essays in honor of Richard Bird (2003) (33)
Financing Urban Infrastructure: Knowns, Unknowns, and a Way Forward (2015) (33)
40 years of tax evasion games: a meta-analysis (2020) (32)
Wedding Bell Blues: The Income Tax Consequences of Legalizing Same-Sex Marriage (2000) (31)
Designing Economic Instruments for the Environment in a Decentralized Fiscal System (2007) (30)
Stamp Duties in Indian States: A Case for Reform (2004) (30)
Public Finance in Developing and Transitional Countries (2003) (30)
Explaining the Growth of Government Spending in South Africa (2010) (29)
Culture, Compliance, and Confidentiality: Taxpayer Behavior in the United States and Italy (2016) (28)
Alternative Mortgage Instruments: Their Effects On Consumer Housing Choices in an Inflationary Environment (1982) (28)
MOBILITY, COMPETITION, AND THE DISTRIBUTIONAL EFFECTS OF TAX EVASION (2010) (27)
How fair? Changes in federal income taxation and the distribution of income, 1978 to 1998 (2005) (27)
Taxing the Hard to tax (2005) (25)
Designing Alternative Strategies to Reduce Tax Evasion (2012) (25)
DO EBAY SELLERS COMPLY WITH STATE SALES TAXES? (2010) (25)
Who Benefits from Tax Evasion (2013) (25)
The Clean Air Act Amendments and Firm Investment in Pollution Abatement Equipment (2004) (24)
Tax Reform in Developing Countries (2015) (23)
Does an uncertain tax system encourage “aggressive tax planning”? (2014) (23)
Environmental Enforcement and Compliance: Lessons from Pollution, Safety, and Tax Settings (2014) (22)
Payroll Taxes in Colombia (2005) (22)
Enforcement, Socioeconomic Diversity, and Tax Filing Compliance in the United States (2016) (22)
Testing Ricardian equivalence under uncertainty (1995) (21)
Taxpayer Information Assistance Services and Tax Reporting Behavior (2009) (20)
Shocks and Valuation in the Rental Housing Market (1994) (19)
An Overview of Intergovernmental Fiscal Relations and Subnational Public Finance in Nigeria (2002) (19)
Honesty or dishonesty of taxpayer communications in an enforcement regime (2016) (19)
Tax Avoidance and Tax Evasion as a Joint Portfolio Choice (1990) (18)
Audits, Audit Effectiveness, and Post-audit Tax Compliance (2020) (18)
Tax evasion and the psychological tax contract (2010) (18)
Foreclosures and local government revenues from the property tax: The case of Georgia school districts☆ (2014) (17)
The Relationship between State and Federal Tax Audits (1995) (17)
CAN DEVELOPING COUNTRIES IMPOSE AN INDIVIDUAL INCOME TAX (2004) (17)
Detroit Property Tax Delinquency---Social Contract in Crisis (2015) (16)
A Convenient Truth: Property Taxes and Revenue Stability (2013) (16)
AUDIT INFORMATION DISSEMINATION, TAXPAYER COMMUNICATION AND TAX COMPLIANCE: AN EXPERIMENTAL INVESTIGATION OF INDIRECT AUDIT EFFECTS (2004) (16)
Revisiting the Income Tax Effects of Legalizing Same‐Sex Marriages (2014) (15)
Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective (2020) (15)
Perfect Competition, Spatial Competition, and Tax Incidence in the Retail Gasoline Market (2005) (15)
Estimating the 'Tax Gap' at the State Level: The Case of Georgia's Personal Income Tax (2014) (14)
Experimental tests of Ricardian equivalence with distortionary versus nondistortionary taxes (2009) (14)
Economic Conditions and State and Local Education Revenue (2009) (13)
Taxing the ‘Family’ in the Individual Income Tax (2005) (13)
Tax Burden in Jamaica (2004) (13)
Did China's Tax-for-Fee Reform Improve Farmers' Welfare in Rural Areas? (2013) (12)
Appeals to Social Norms and Taxpayer Compliance (2019) (12)
Tax evasion, technology, and inequality (2021) (12)
Reputation, Information Signals, and Willingness to Pay for Heterogeneous Goods in Online Auctions (2003) (12)
On the Use of Budgetary Norms as a Tool for Fiscal Management (2002) (12)
Socio-economic Diversity, Social Capital, and Tax Filing Compliance in the United States (2011) (12)
Comparing Student and Non-Student Reporting Behavior in Tax Compliance Experiments (2011) (11)
Municipal Finance of Urban Infrastructure: Knowns and Unknowns (2010) (11)
Cross‐Border Shopping and State Use Tax Liabilities: Evidence from eBay Transactions (2012) (11)
China's Tax-for-Fee Reform and Village Inequality (2014) (11)
Audit Information Dissemination, Taxpayer Communication, and Compliance Behavior (2006) (11)
Do government subsidies to low-income individuals affect interstate migration? Evidence from the Massachusetts Health Care Reform (2017) (11)
Property Tax Delinquency and Its Spillover Effects on Nearby Properties (2014) (11)
The Response of Local School Systems in Georgia to Fiscal and Economic Conditions (2009) (10)
WHITHER THE MARRIAGE TAX? (2015) (10)
Baseball Salaries and Income Taxes (2012) (10)
Tax evasion, labor market effects, and income distribution (2014) (10)
Decentralization and Local Government Borrowing in Indonesia (2004) (10)
Using Behavioral Economics in Public Economics (2017) (9)
Tax expenditures and other programs to stimulate housing: Do we need more? (1985) (9)
Are Government Revenues From Financial Repression Worth the Costs? (1998) (9)
Small business tax compliance under third-party reporting (2021) (9)
Third-Party Income Reporting and Income Tax Compliance (2006) (9)
Culture, Compliance, and Confidentiality: A Study of Taxpayer Behavior in the United States and Italy (2015) (9)
Can Indonesia Decentralize? Plans, Problems, and Prospects (2000) (9)
The Jamaican Individual Income Tax (2004) (9)
IS THE HAIG–SIMONS STANDARD DEAD? THE UNEASY CASE FOR A COMPREHENSIVE INCOME TAX (2018) (9)
Testing for Ricardian Equivalence in Indonesia (2016) (8)
How Should Individuals Be Taxed? Designing Income Taxes, Payroll Taxes, and "Simplified" Taxes in Ukraine (2006) (8)
Corruption, Taxation, and Tax Evasion (2018) (8)
ON THE EXTERNAL VALIDITY OF LABORATORY POLICY EXPERIMENTS (2013) (8)
Social Services and the Fiscal Burden in Russia (1995) (8)
Are Jamaica’s Direct Taxes on Labor “Fair”? (2007) (8)
Tax Reductions, Tax Changes, and the Marriage Penalty (2001) (8)
Is There a 'Singles Tax'? The Relative Income Tax Treatment of Single Households (2002) (8)
W(H)Ither the Tax Gap? (2017) (8)
The Choice of Opening Prices on Ebay (2009) (7)
The Political Economy of State Government Subsidy Adoption: The Case of Ethanol (2013) (7)
Is Economics Useful for Public Policy (2017) (7)
Globalization and stateÂ„local government finances (2003) (7)
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2011) (7)
In the land of OZ: designating opportunity zones (2020) (7)
Citizen “Trust” as an Explanation of State Education Funding to Local School Districts (2011) (6)
The Effects of Public Policy on Marital Status in the United States (2003) (6)
Analyzing and Reforming Tunisia's Tax System (2015) (6)
The housing crisis, foreclosures, and local tax revenues (2017) (5)
Queer economics. A reader (2008) (5)
New Technologies and the Evolution of Tax Compliance (2020) (5)
Using Public Information to Estimate Self‐Employment Earnings of Informal Suppliers (2016) (5)
Re-designing Equalization Transfers: An Application to South Africa’s Provincial Equitable Share (2014) (5)
WHAT IS AN "OPTIMAL" TAX SYSTEM? (1996) (5)
State Government Revenue Recovery from the Great Recession (2014) (5)
Which Elasticity? Estimating the Responsiveness of Taxpayer Reporting Decisions (2007) (5)
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory (2020) (4)
The Optimal Structure of Intergovernmental Grants (1983) (4)
The Need for Replications (2015) (4)
The Effects of Communication Among Taxpayers on Compliance (2005) (4)
Applying behavioral economics to the public sector (2013) (4)
Estimating the Informal Supplier Tax Gap¹ (2006) (4)
Labor versus capital in the provision of public services: Estimating the marginal products of inputs in the production of student outcomes✰ (2017) (4)
Using “responsive regulation” to reduce tax base erosion (2020) (4)
Intergovernmental Grants and Social Welfare (1983) (3)
Fiscal Problems and Education Finance (2007) (3)
Taxation, imperfect competition, and discontinuities (1995) (3)
Tax Compliance With Two-Sided Uncertainty (1995) (3)
Property Tax Delinquency - Social Contract in Crisis: The Case of Detroit (2014) (3)
Does Online Cross-border Shopping Affect State Use Tax Liabilities? (2012) (3)
South Africa’s Provincial Equitable Share: An Assessment of Issues and Proposals for Reform (2009) (3)
Housing market regulations and strategic divorce propensity in China (2020) (3)
Information Reporting and Tax Compliance (2020) (3)
MUNICIPAL FINANCE OF URBAN INFRASTRUCTURE (2010) (3)
What Drives State Tax Reforms? (2017) (3)
Inequitable Wages and Tax Evasion (2020) (3)
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior (2020) (3)
Using a natural experiment in the taxicab industry to analyze the effects of third-party income reporting (2022) (3)
Payroll Taxes and Contributions (2004) (3)
Encouraging Filing: Tax Credits and Social Safety Nets (2008) (3)
Did Latvia's Flat Tax Reform Improve Growth? (2015) (2)
Introduction to the Special Issue (2013) (2)
Testing Kuznets' Hypothesis for Russian Regions: Trends and Interpretations (2016) (2)
The Role of Economic versus Political Factors in the Incidence of Intergovernmental Transfers in Nigeria (2008) (2)
Can Tax Reform Solve the “Fiscal Trilemma”? (2013) (2)
Can Behavioral "Nudges" Improve Compliance? The Case of Colombia Social Protection Contributions (2019) (2)
Audit State Dependent Taxpayer Compliance: Theory and Evidence from Colombia (2019) (2)
Incidental emotions, integral emotions, and decisions to pay taxes (2019) (2)
State Government Fiscal Choices and Individual Mobility (1982) (2)
The Internal Revenue Code and Automobiles: A Case Study of Taxpayer Noncompliance (2013) (1)
Using Public Information to Estimate Informal Supplier Income (2013) (1)
A statement from the Editor (2004) (1)
Trust, the Pandemic, and Public Policies (2022) (1)
Tax Administration and Local Public Finance in Developing Countries (1987) (1)
Taxpayer Services and Tax Compliance (2007) (1)
How did foreclosures affect property values in Georgia School Districts (2013) (1)
Who Benefits from Tax Evasion?1 (2013) (1)
'Sweet Parting'? Housing Market Regulations and Strategic Divorce in China (2019) (1)
What are the costs of a new Tax Administration? The case of a Personal Income Tax in Kuwait (2018) (1)
A Call for Replication Studies (2011) (1)
Tax and Corruption: A Global Perspective (2017) (1)
The size, nature, and causes of budget deficits in developing countries (1999) (1)
Tax Policy Effects on Business Incentives in Pakistan (2017) (1)
Series Enforcement , Socio-Economic Diversity , and Tax Filing Compliance in the United States (2015) (1)
A Call for Replication Studies (2010) (1)
Taxpayer Reporting Responses and the Tax Reform Act of 1986 (2010) (1)
Did China ’ s Tax-for-Fee Reform Improve Farmers ’ Welfare in Rural China ? (2012) (1)
Understanding and Combatting Tax Evasion (2015) (1)
Housing market regulations and strategic divorce propensity in China (2021) (1)
Tax Evasion and Entrepreneurship : The Effect of Income Reporting Policies on Evasion . An Experimental Approach (2005) (1)
Who Benefits from Indexation? (1987) (1)
About this Research Review (2016) (0)
Filing : Tax Credits and Social Safety Nets (2014) (0)
Re-assessing the Costs of the Stepped-up Tax Basis Rule (2019) (0)
The Internal Revenue Service and the American Middle Class (2015) (0)
Devising Administrative Policies for Improving Tax Compliance (2022) (0)
RECENT CHANGES IN STATE AND LOCAL FUNDING FOR EDUCATION (2014) (0)
Financial Constraints and Firm Tax Evasion 1 (2019) (0)
Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? (2022) (0)
A Call for Replication Studies (2010) (0)
Multibillion-Dollar Tax Questions (2023) (0)
Investigating Behavioral Responses to Positive Inducements for Filing Tax Returns (2010) (0)
State and federal tax policy toward nonprofit organizations (2018) (0)
A Call for Replication Studies (2010) (0)
Laboratory Experiments (0)
Who Responds? Disentangling the Effects of Audits on Individual Tax Compliance Behavior (2020) (0)
[92WashLRev0521] W(h)ither the Tax Gap? (2017) (0)
Fraude fiscal / Tax Fraud (2014) (0)
Trump and a Populist Tax Agenda? (2017) (0)
Do opportunity zones create opportunities? The impact of opportunity zones on real estate prices (2023) (0)
Are college students risk seekers? (1995) (0)
Financial constraints and firm tax evasion (2018) (0)
The Role of Tax Exemptions and Credits (2015) (0)
Experiments on the fly (2020) (0)
How Should Individuals Be Taxed?. Combining "Simplified", Income, and Payroll Taxes in Ukraine (2007) (0)
A New Carryover Tax Basis Regime for Marketable Securities (2017) (0)
Value-added taxation and consumption (2012) (0)
Those states that have recovered revenue lost during the great recession have done so due to factors largely beyond their control (2014) (0)
Designing Institutions To Combat Tax Evasion (2003) (0)
Assessing Enterprise Taxation and the Investment Climate in Pakistan (2008) (0)
Economic Behaviour and Taxation (2016) (0)
Tax Basis Determinations, Pass-Through Entities, and Taxpayer Noncompliance (2014) (0)
Tax evasion, market adjustments, and income distribution (2020) (0)
Introduction to the Special Issues: Government Programs, Distribution, and Equity (2010) (0)
ScholarWorks @ Georgia State University ScholarWorks @ Georgia State University Tax Base Erosion in Developing Countries Tax Base Erosion in Developing Countries (2022) (0)
Assessing and Reforming Enterprise Taxation in Pakistan (2015) (0)
A Call for Replication Studies (2010) (0)
Appendix 2 : Tax Form Image (2005) (0)
Automobiles, Tax Mischaracterizations, and the Multibillion Dollar Price Tag (2013) (0)
Introduction: ?The State and the Family: Balancing the Intended and Unintended Consequences of Public Policies? (2004) (0)
Taxpayer Responses to Th ird-Party Income Reporting: Preliminary Evidence from a Natural Experiment in the Taxicab Industry (2017) (0)
R ETHINKING THE R ESEARCH P ARADIGMS FOR A NALYSING T AX C OMPLIANCE B EHAVIOUR (2012) (0)
Do Appeals to Social Norms Increase Taxpayer Compliance? (2017) (0)
What drives road infrastructure spending? (2021) (0)
The Land Development Tax (2019) (0)
Who Pays the Ticket Tax? (2002) (0)
Introduction to the Special Issue: Tax Evasion (2011) (0)
Introduction (2007) (0)
Birds of a Feather Flock Together? Gender Differences in Decision-making Homophily of Friendships (2021) (0)
Using behavioural economics to understand tax compliance (2022) (0)
The Immovable Property Transfer Tax (2019) (0)
Introduction to the Special Issues: Government Programs, Distribution, and Equity (2010) (0)
Tax evasion, technology, and inequality (2021) (0)
INSTITUTIONAL FACTORS AS EXPLANATIONS OF STATE EDUCATION GRANTS TO LOCAL SCHOOL DISTRICTS (2010) (0)
A Call for Replication Studies (2010) (0)

This paper list is powered by the following services:

What Schools Are Affiliated With James R. Alm?

James R. Alm is affiliated with the following schools:

James R. Alm's Academic­Influence.com Rankings

Why Is James R. Alm Influential?

James R. Alm's Published Works

Published Works

What Schools Are Affiliated With James R. Alm?

James R. Alm's AcademicInfluence.com Rankings