1. Alm, J., McClelland, G. H., & Schulze, W. D. (1992). Why do people pay taxes? Journal of Public Economics, 48, 21–38.
2. Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and noneconomic factors in tax compliance. KYKLOS, 48, 3–18.
3. Andenaes, J. (1974). Punishment and deterrence. Ann Arbor: The University of Michigan Press.
4. Birkbeck, C., & LaFree, G. (1993). The situational analysis of crime and deviance. Annual Review of Sociology, 19, 113–137.
5. Blumstein, A., Cohen, J., & Nagin, D. (Eds.) (1978). Panel on research on deterrence and incapacitative effects. Washington D.C: National Academy of Sciences.