1. Ajzen, I.: The theory of planned behaviour. Organ. Behav. Hum. Decis. Process. 50(2), 179–211 (1991)
2. Allingham, M.G., Sandmo, A.: Income tax evasion: a theoretical analysis. J. Public Econ. 1(3–4), 323–338 (1972)
3. Alm, J., McClelland, G.H., Schulze, W.D.: Changing the social norm of tax compliance by voting. Kyklos 52(2), 141–171 (1999)
4. Alm, J., Kirchler, E., Muelhbacher, M., Gangl, K., Hofmann, E., Kogler, C., Pollai, M.: Rethinking the research paradigms for analysing tax compliance behaviour. CESifo Forum 10, 33–40 (2012)
5. Castells, M., Portes, A.: World underneath: the origins, dynamics and effects of the informal economy. In: Portes, A., Castells, M., Benton, L.A. (eds.) The Informal Economy: Studies in Advanced and Less Developing Countries, pp. 11–37. Johns Hopkins University Press, Baltimore, MD (1989)