Alm, James
Article in Academic Journal
Muehlbacher, StephanORCID: https://orcid.org/0000-0002-3665-4976; Hartmann, Andre; Kirchler, Erich
ORCID: 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
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
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
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
Book Contribution
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.