1. Allingham MG, Sandmo A (1972) Income tax evasion: a theoretical analysis. J Public Econ 1(6):323–338
2. Alm J, Jackson BR, McKee M (1992) Estimating the determinants of taxpayer compliance with experimental data. Natl Tax J 45:107–114
3. Alm J, Bahl R, Murray MN (1993) Audit selection and income tax underreporting in the tax compliance game. J Dev Econ 42(1):1–33
4. Andreoni J, Erard B, Feinstein J (1998) Tax compliance. J Econ Lit 36:818–860
5. Baldry JC (1987) Income tax evasion and the tax schedule: some experimental results. Public Finance 42(3): 357–383