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James Robert Alm · Study
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Author
James Robert Alm
67 works
· latest 2021
· 5 institutions
cluster: provisional
ORCID 0000-0003-4008-1637
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64
Citations
12,054
Works here
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Most cited in this library
Culture differences and tax morale in the United States and in Europe
2005 · 1,036 citations
Why do people pay taxes?
1992 · 942 citations
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
2011 · 622 citations
Do Ethics Matter? Tax Compliance and Morality
2011 · 617 citations
Does a Seller's eCommerce Reputation Matter? Evidence from eBay Auctions
2002 · 552 citations
Works
60 shown
Tax evasion, technology, and inequality
Economics of Governance
·
2021
·
1 author
·
Open access
122
citations
40 years of tax evasion games: a meta-analysis
Experimental Economics
·
2020
·
2 authors
·
review
134
citations
Audits, Audit Effectiveness, and Post-audit Tax Compliance
Journal of Economic Behavior & Organization
·
2020
·
2 authors
·
Open access
92
citations
Can Behavioral “Nudges” Improve Compliance? The Case of Colombia Social Protection Contributions
Games
·
2019
·
4 authors
·
Open access
8
citations
Tax Compliance and Administration
Routledge eBooks
·
2019
·
1 author
·
chapter
110
citations
WHAT MOTIVATES TAX COMPLIANCE?
Journal of Economic Surveys
·
2018
·
1 author
·
Open access
453
citations
Financial constraints and firm tax evasion
International Tax and Public Finance
·
2018
·
3 authors
·
Open access
122
citations
Using Behavioral Economics in Public Economics
Public Finance Review
·
2016
·
2 authors
·
Open access
13
citations
Evaluating the Economic Effects of Flat Tax Reforms Using Synthetic Control Methods
Southern Economic Journal
·
2016
·
2 authors
·
Open access
105
citations
When You Know Your Neighbour Pays Taxes: Information, Peer Effects and Tax Compliance
Fiscal Studies
·
2016
·
3 authors
·
Open access
120
citations
“Province-Managing-County” fiscal reform, land expansion, and urban growth in China
Journal of Housing Economics
·
2016
·
2 authors
·
Open access
78
citations
Corruption and firm tax evasion
Journal of Economic Behavior & Organization
·
2015
·
3 authors
251
citations
ON THE EXTERNAL VALIDITY OF LABORATORY TAX COMPLIANCE EXPERIMENTS
Economic Inquiry
·
2015
·
3 authors
186
citations
Estimating Tax Agency Efficiency
Public Budgeting & Finance
·
2014
·
2 authors
·
Open access
64
citations
Applying Behavioral Economics to the Public Sector
Revista Hacienda Pública Española
·
2013
·
2 authors
5
citations
Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984–2006
Public Finance Review
·
2013
·
2 authors
·
Open access
187
citations
Empathy, sympathy, and tax compliance
Journal of Economic Psychology
·
2012
·
2 authors
132
citations
Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation11This paper is based on a keynote address at the conference “The Shadow Economy, Tax Evasion and Money Laundering” held in Münster, Germany at the University of Münster in July 2011.
Economic Analysis and Policy
·
2012
·
3 authors
98
citations
Tax Morale and Tax Compliance from the Firm's Perspective
Kyklos
·
2012
·
2 authors
·
Open access
138
citations
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
International Tax and Public Finance
·
2011
·
1 author
622
citations
Rethinking local government reliance on the property tax
Regional Science and Urban Economics
·
2011
·
3 authors
·
Open access
122
citations
Do Ethics Matter? Tax Compliance and Morality
Journal of Business Ethics
·
2011
·
2 authors
617
citations
TESTING BEHAVIORAL PUBLIC ECONOMICS THEORIES IN THE LABORATORY
National Tax Journal
·
2010
·
1 author
·
Open access
55
citations
A Call for Replication Studies
Public Finance Review
·
2010
·
3 authors
87
citations
Taxpayer information assistance services and tax compliance behavior
Journal of Economic Psychology
·
2010
·
3 authors
·
Open access
258
citations
Distance and intrastate college student migration
Economics of Education Review
·
2009
·
2 authors
142
citations
Getting the word out: Enforcement information dissemination and compliance behavior
Journal of Public Economics
·
2008
·
2 authors
·
Open access
152
citations
Social Capital and Tax Morale in Spain
Economic Analysis and Policy
·
2008
·
1 author
85
citations
Using Laboratory Experiments in Public Economics
National Tax Journal
·
2007
·
2 authors
71
citations
Russian attitudes toward paying taxes – before, during, and after the transition
International Journal of Social Economics
·
2006
·
3 authors
147
citations
Audit Certainty, Audit Productivity, and Taxpayer Compliance
National Tax Journal
·
2006
·
2 authors
·
Open access
130
citations
The Challenges of Tax Reform in a Global Economy
·
2006
·
3 authors
73
citations
Culture differences and tax morale in the United States and in Europe
Journal of Economic Psychology
·
2005
·
2 authors
·
Open access
1,036
citations
Seller Reputation, Information Signals, and Prices for Heterogeneous Coins on eBay
Southern Economic Journal
·
2005
·
2 authors
103
citations
Sales Taxes and the Decision to Purchase Online
Public Finance Review
·
2005
·
2 authors
·
Open access
64
citations
Tax compliance as a coordination game
Journal of Economic Behavior & Organization
·
2004
·
2 authors
·
Open access
146
citations
‘Sizing’ the Problem of the Hard-to-Tax
Contributions to economic analysis
·
2004
·
3 authors
·
chapter
163
citations
Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation
Review of Economics of the Household
·
2003
·
2 authors
29
citations
Institutions, Paradigms, and Tax Evasion in Developing and Transition Countries
Digital Archive @ GSU
·
2003
·
2 authors
·
Open access
80
citations
Does a Seller's eCommerce Reputation Matter? Evidence from eBay Auctions
Issue Lab (Candid)
·
2002
·
2 authors
·
report
552
citations
Does a Seller’s eCommerce Reputation Matter? Evidence from eBay Auctions
Journal of Industrial Economics
·
2002
·
2 authors
·
Open access
126
citations
CAN INDONESIA DECENTRALISE SUCCESSFULLY? PLANS, PROBLEMS AND PROSPECTS
Bulletin of Indonesian Economic Studies
·
2001
·
3 authors
81
citations
For Love or Money? The Impact of Income Taxes on Marriage
Economica
·
1999
·
2 authors
104
citations
Policy Watch: The Marriage Penalty
The Journal of Economic Perspectives
·
1999
·
3 authors
·
Open access
96
citations
Changing the Social Norm of Tax Compliance by Voting
Kyklos
·
1999
·
3 authors
389
citations
What is an ‘optimal’ tax system?
Cambridge University Press eBooks
·
1999
·
1 author
·
chapter
86
citations
Extending the lessons of laboratory experiments on tax compliance to managerial and decision economics
Managerial and Decision Economics
·
1998
·
2 authors
79
citations
Income taxes and the timing of marital decisions
Journal of Public Economics
·
1997
·
2 authors
·
Open access
81
citations
'Til Death or Taxes Do Us Part: The Effect of Income Taxation on Divorce
The Journal of Human Resources
·
1997
·
2 authors
·
Open access
81
citations
THE RISE AND FALL AND RISE ... OF THE MARRIAGE TAX
National Tax Journal
·
1996
·
2 authors
44
citations
WHAT IS AN "OPTIMAL" TAX SYSTEM?
National Tax Journal
·
1996
·
1 author
95
citations
DOES THE INCOME TAX AFFECT MARITAL DECISIONS?
National Tax Journal
·
1995
·
2 authors
59
citations
Are college students risk seekers?
Atlantic Economic Journal
·
1995
·
2 authors
0
citations
Economic and Noneconomic Factors in Tax Compliance
Kyklos
·
1995
·
3 authors
470
citations
Income taxes and the marriage decision
Applied Economics
·
1995
·
2 authors
64
citations
Fiscal exchange, collective decision institutions, and tax compliance
Journal of Economic Behavior & Organization
·
1993
·
3 authors
357
citations
FISCAL PRESSURE, TAX COMPETITION, AND THE INTRODUCTION OF STATE LOTTERIES
National Tax Journal
·
1993
·
3 authors
114
citations
Audit selection and income tax underreporting in the tax compliance game
Journal of Development Economics
·
1993
·
3 authors
90
citations
TAX AMNESTIES AND COMPLIANCE IN THE LONG RUN: A TIME SERIES ANALYSIS
National Tax Journal
·
1993
·
2 authors
125
citations
Tax Compliance with Endogenous Audit Selection Rules
Kyklos
·
1993
·
3 authors
122
citations