Tulane University, USA
IZA World of Labor role
Professor and Chair, Department of Economics, Tulane University, USA
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
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
PhD Economics, University of Wisconsin-Madison, 1980
“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).
Market adjustments to tax evasion alter factor and product prices, which in turn determine the true impact and beneficiaries of tax evasionJames Alm, October 2014To determine the full effects of taxation on income distribution, policymakers need to consider the impacts of tax evasion. In the standard analysis of tax evasion, all the benefits are assumed to accrue to tax evaders. But tax evasion has other impacts that determine its true effects. As factors of production move from tax-compliant to tax-evading (informal) sectors, changes in relative prices and productivity reduce incentives for workers to enter the informal sector. At least some of the gains from evasion are thus shifted to the consumers of the output of tax evaders, through lower prices.MoreLess