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Culture Differences and Tax Morale in the United States and in Europe
- J. Alm, B. Torgler
- Economics
- 1 July 2003
Much recent research has investigated whether values, social norms, and attitudes differ across countries and whether these differences have measurable effects on economic behavior. One area in which…
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies
- J. Alm
- Economics
- 1 February 2012
In this paper, I assess what we have learned about tax evasion since Michael Allingham and Agnar Sandmo launched the modern analysis of tax evasion in 1972. I focus on three specific questions and…
ESTIMATING THE DETERMINANTS OF TAXPAYER COMPLIANCE WITH EXPERIMENTAL DATA
- J. Alm, B. Jackson, M. McKee
- BusinessNational Tax Journal
- 1 March 1992
The fundamental difficulty in empirical work on taxpayer compliance is the absence of detailed and reliable information on individual compliance choices. This paper uses data from laboratory…
Economic and Noneconomic Factors in Tax Compliance
- J. Alm, Isabel Sánchez, A. D. Juan
- Economics
- 1 February 1995
This paper uses experimental methods to explore the major factors that affect tax compliance. Perhaps most importantly, the role of social norms in compliance is examined by comparing compliance…
Do Ethics Matter? Tax Compliance and Morality
- J. Alm, B. Torgler
- Economics
- 28 January 2011
In this article we argue that puzzle of tax compliance can be explained, at least in part, by recognizing the typically neglected role of ethics in individual behavior; that is, individuals do not…
Does a Seller's Ecommerce Reputation Matter? Evidence from Ebay Auctions
With internet commerce, a buyer cannot directly examine the product and so must rely upon the accuracy and reliability of the seller in deciding whether and how much to bid. In this setting, the…
Taxpayer Information Assistance Services and Tax Compliance Behavior
- J. Alm, Todd L. Cherry, Michael L. Jones, M. McKee
- Economics
- 1 August 2010
What Motivates Tax Compliance?
- J. Alm
- EconomicsJournal of Economic Surveys
- 15 June 2018
In this paper, I review and assess what we have learned about what motivates individuals to pay - or to not pay - their legally due tax liabilities. I focus on three specific questions. First, what…
The economics of taxation
- J. Alm
- Economics
- 1978
This authoritative two-volume set brings together the most important classic and contemporary papers on taxation and tax policy, written by the world’s leading scholars and practitioners of…
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