James Alm

Tulane University, USA

Designing appropriate tax policies requires understanding the impact of tax evasion and its true effects on income distribution. I hope that this paper will help policymakers better understand these impacts

IZA World of Labor role

Author

Current position

Professor and Chair, Department of Economics, Tulane University, USA

Research interest

Public economics

Positions/functions as a policy advisor

“Assessing enterprise taxation and investment climate in Pakistan,” International Studies Program, Andrew Young School of Policy Studies, The World Bank, Georgia State University, USA; “South Africa’s provincial equitable share: An assessment of issues and proposals for reform,” International Studies Program, Andrew Young School of Policy Studies, Georgia State University, USA; “How large is the ‘tax gap’ for the Georgia personal income tax?” Fiscal Research Center, Andrew Young School of Policy Studies, Georgia State University, USA; “Tax policy options for Tunisia,” The Pragma Corporation and Sibley International, for USAID Tunisia; "Reforming Louisiana's tax system," State of Louisiana, USA

Past positions

Regents Professor, Chair, and Dean, Department of Economics, Andrew Young School of Policy Studies, Georgia State University, USA; Professor, Department of Economics, University of Colorado-Boulder, USA; Professor, Department of Economics, The Maxwell School of Citizenship and Public Affairs, Syracuse University, USA

Qualifications

PhD Economics, University of Wisconsin-Madison, 1980

Selected publications

  • “Uncertain tax policies, individual behavior, and welfare.” The American Economic Review 78:1 (1988): 237–245.

  • “Why do people pay taxes?” Journal of Public Economics 48:1 (1992): 21–38 (with G. H. McClelland and W. D. Schulze).

  • “Institutional uncertainty and taxpayer compliance.” The American Economic Review 82:4 (1992): 1018–1026 (with B. R. Jackson and M. McKee).

  • “Spatiality and persistence in US individual income tax compliance.” National Tax Journal 62:1 (2009): 101–124 (with M. Yunus).

  • “Getting the word out: Increased enforcement, audit information dissemination, and compliance behavior.” Journal of Public Economics 93:3–4 (2009): 392–402 (with B. R. Jackson and M. McKee).