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| 1 | Audit Certainty, Audit Productivity, and Taxpayer Compliance 显示文摘 | James Alm Michael McKee | 2006 | National Tax Journal2006，59，4： | 1 |
| 2 | Furtherobservations on the interaction between sugar caneand Gluconacetobacter diazotrophicus under laboratoryand greenhouse conditions显示文摘 | James EK Olivares FL Oliveira ALM | 2001 | Journal of ExperimentalBotany2001，52，357： | 1 |
| 3 | Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States显示文摘 | Whittington Leslie Alm James and Peters Elizabeth | 1990 | American Economic Review1990，80，3： | 1 |
| 4 | What is an 'Optimal' Tax System? 显示文摘 | JAMES ALM | | National Tax Journal0，1996，： | 1 |
| 5 | What Is an 'Optimal' Tax System? 显示文摘 | Alm James | 1996 | National Tax Journal1996，49，1： | 1 |
| 6 | Value-added Taxation and Consumption显示文摘 | James Alm Asmaa El-Ganainy | 2013 | Internatioml Tax and Public Finance2013，，20： | 1 |
| 7 | Schaking Up or Shelling Out:Income Taxes,Marriage,and Cohabitation显示文摘 | Alm James Whittington Leslie | | 0，，03： | 1 |
| 8 | Culture differences and tax morale in the United States and in Europe显示文摘 | James Alm Benno Torgler | 2005 | Journal of Economic Psychology2005，，2： | 1 |
| 9 | Tax structure and tax compliance显示文摘 | Alm James Roy Bahl Matthew Murray | | 0，，： | 1 |
| 10 | Corruption, Optimal Taxa-tion and Growth显示文摘 | Raul A BARRETO James ALM | 2003 | Public Finance Review2003，31，3： | 1 |
| 11 | Simultaneous quantitation of cytokine mRNAs by reverse transcription-polymerase chain reaction using multiple internal standard cRNAs显示文摘 | Alms W J Braun-Elwert L James S P | 1996 | Diagn Mol Pathol1996，5，2： | 1 |
| 12 | China’s Tax-for-Fee Reform and Village Inequality显示文摘 | James Alm Yongzheng Liu | 2014 | Oxford Development Studies2014，，1： | 1 |
| 13 | Did China’s Tax‐for‐Fee Reform Improve Farmers’ Welfare in Rural Areas?显示文摘 | James Alm Yongzheng Liu | 2013 | The Journal of Development Studies2013，，4： | 1 |
| 14 | Cuhure Differences and Tax Morale in the United States and in Europe 显示文摘 | James Alm and Benno Torgler | 2006 | Journal of Economic Psychology2006，27，2： | 1 |
| 15 | Financing Urban Infrastructure:Knowns,Unknowns,and A Way Forward显示文摘 | Alm James | 2015 | Journal of Economic Surveys2015，29，2： | 1 |
| 16 | Introduction显示文摘In recent years,research in economics generally and public economics specifically has been enriched by incorporating insights from‘behavioural economics’in standard economic models.Behavioural economics is broadly defined as the application of methods and evidence from other disciplines–sociology,anthropology,law,accounting,and,especially,psychology–to the economic analysis of individual(and group)behaviour.Behavioural economics is based on a seemingly simple and obvious observation:individuals are not always the rational,outcome-oriented,self-controlled,selfish,and egoistic consumers envisioned by much of standard economic theory.Recognising these‘deviations’from the long-accepted economic view of how individuals behave and incorporating them in economic models of individual behaviour have led to a more realistic view of how individuals make choices. | James Alm Yongzheng Liu | 2023 | Economic and Political Studies2023，11，3： | 0 |
| 17 | Using behavioural economics to understand tax compliance显示文摘‘Behavioural economics’,or the application of methods and evidence from other social sciences to economics,has increased greatly in significance and use in the last two decades.In this paper,we discuss the basic elements of behavioural economics.We then assess the applications of behavioural economics to the analysis of tax compliance.Our central conclusion is that many,perhaps most,of the recent insights on what motivates tax compliance have flowed directly from behavioural economics.We conclude with suggestions on–and predictions of–directions in which future applications should prove useful. | James Alm Matthias Kasper | 2023 | Economic and Political Studies2023，11，3： | 0 |
| 18 | Declaring income versus declaring taxes in tax compliance experiments:Does the design of laboratory experiments affect the results?显示文摘Laboratory experiments are frequently criticised,in part because of the sensitivity of the results to specific features of the design.This paper addresses an important question regarding the key aspect of the experimental environment:How should the dependent variable–participants’choices–be operationalised?For the specific context of laboratory research on income tax compliance,we compare the effects of the two most common operationalisation types:the declaration of gross income versus the declaration of tax payment.It is found that compliance is higher when participants indicate their tax payment than when they declare their income.It is also discovered that the effects of the three policy parameters of the economic model(the tax rate,audit probability and fine rate)are stronger when participants declare their taxes than when they declare their income.These results are relevant for interpreting prior and future experimental evidence on tax compliance and can explain some contradictory previous findings.More broadly,this study suggests that the results of laboratory experiments may depend on specific features of the experimental design,which proposes a strong need for more systematic methodological research. | Stephan Muehlbacher Andre Hartmann Erich Kirchler James Alm | 2023 | Economic and Political Studies2023，11，3： | 0 |
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