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Which elasticity? : estimating the responsiveness of taxpayer reporting decisions

Alm, James; Wallace, Sally - In: International advances in economic research : IAER ; an … 13 (2007) 3, pp. 255-267

Persistent link: https://www.econbiz.de/10003787813

Taxpayer reporting responses and the tax reform act of 1986

Alm, James; Wallace, Sally - In: Public budgeting & finance 30 (2010) 3, pp. 1-26

Persistent link: https://www.econbiz.de/10008938920

How fair? : Changes in federal income taxation and the distribution of income, 1978 to 1998

Alm, James; Lee, Fitzroy; Wallace, Sally - In: Journal of policy analysis and management : the journal … 24 (2005) 1, pp. 5-22

Persistent link: https://www.econbiz.de/10002528953

Are the rich different?

Alm, James; Wallace, Sally - In: Does Atlas shrug? : The economic consequences of taxing …, (pp. 165-187). 2000

Persistent link: https://www.econbiz.de/10001683332

Culture, Compliance, and Confidentiality : Taxpayer Behavior in the United States and Italy

Alm, James - 2016

This paper analyzes the impact of confidentiality of taxpayer information on the level of compliance in two countries with very different levels of citizen trust in government – the United States and Italy. Using identical laboratory experiments conducted in the two countries, we analyze the...

Persistent link: https://www.econbiz.de/10012977166