1. Alm, J., Martinez-Vazquez, J., & Wallace, S. (Eds.). (2004). Taxing the hard-to-tax. Amsterdam: Elsevier.
2. Almunia, M., & López-Rodríguez, D. (2013). Firms’ responses to tax enforcement policies: Evidence from Spain. University of Warwick, Mimeo.
3. Auriol, Emmanuelle, & Warlters, Michael. (2005). Taxation base in developing countries. Journal of Public Economics, 89, 625–646.
4. Bastani, S., & Selin, H. (2012). Bunching and non-bunching at kink-points of the Swedish tax schedule. CESifo working paper no. 3865.
5. Burgess, R., & Stern, N. H. (1993). Taxation and development. Journal of Economic Literature, 31, 762–830.