Alm, James

2023

Muehlbacher, StephanORCID: https://orcid.org/0000-0002-3665-4976; Hartmann, Andre; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Alm, James (2023) Declaring income versus declaring taxes in tax compliance experiments: Does the design of laboratory experiments affect the results? Economic and Political Studies, 11 (3), pp. 334-349. https://doi.org/10.1080/20954816.2022.2121244

2022

Dezső, Linda; Alm, James and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2022) Inequitable wages and tax evasion. Journal of Behavioral and Experimental Economics, 96, article 101811. https://doi.org/10.1016/j.socec.2021.101811

2020

Alm, James; Blaufus, Kay; Fochmann, Martin; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650; Mohr, Peter N. C.; Olson, Nina E. and Torgler, Benno (2020) Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective. FinanzArchiv, 76 (4), pp. 396-428. https://doi.org/10.1628/fa-2020-0014

Enachescu, Janina; Puklavec, Žiga; Bauer, Christian Martin; Olsen, Jerome; Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 and Alm, James (2020) Incidental emotions, integral emotions, and decisions to pay taxes. In: Erdogdu, M. Mustafa; Batrancea, Larissa and Cevik, Savas, (eds.) Behavioural Public Finance: Individuals, Society, and the State. Routledge International Studies in Money and Banking. Routledge, pp. 157-177.

Alm, James; Gerbrands, Peter and Kirchler, ErichORCID: https://orcid.org/0000-0003-4731-1650 (2020) Using „responsive regulation“ to reduce tax base erosion. Regulation & Governance, 16 (3), pp. 738-759. https://doi.org/10.1111/rego.12359