James Alm

James Alm is a Professor of Economics and Director of the Center for Public Policy Research at Tulane University. His research focuses on tax compliance, tax policy design, and international fiscal reforms. Alm has conducted extensive work on tax evasion, marriage taxation, enterprise zones, and corruption across countries like Bangladesh, Jamaica, Indonesia, and China. His research has been funded by the World Bank, USAID, UNDP, and IMF. He serves as Editor of Public Finance Review and has held editorial roles in multiple journals. His work addresses behavioral economics in tax systems, policy impacts on inequality, and institutional trust dynamics post-pandemic. Alm’s contributions span academic publishing, policy advising, and global development projects.

Key research areas include the intersection of tax policy with social norms, experimental economics, and the design of equitable tax systems. He has analyzed tax amnesties, third-party reporting effects, and the implications of progressive taxation on labor markets. Notable projects include evaluations of Opportunity Zones in the U.S. and fiscal decentralization in developing nations.

Alm’s publications explore topics such as tax morale, audit effectiveness, and the role of technology in tax administration. He has been recognized with the Georgescu-Roegen Prize in Economics (2019). His work bridges theoretical economics with practical policy solutions, emphasizing behavioral insights to enhance compliance and reduce evasion. Current research trends focus on post-pandemic governance challenges and the ethical dimensions of tax justice.