1. Understanding Small Business Taxpayers
2. Income tax evasion: a theoretical analysis
3. Bàculo , L. , 2005 . Harnessing entrepreneurship in the shadow economy: the Naples cuore experiment . Paper presented atPublic Administration Committee Conference, 14 September 2005 , University of Nottingham , Nottingham .
4. Baumann , A. and Wienges , S. , 2003 . Policies on undeclared labour in Germany . Paper presented atConference on Undeclared Labour, 15–16 November 2003 , Malmö .