1. Income Tax Evasion: A Theoretical Analysis;Michael Allingham;Journal of Public Economics,1972
2. Tax Compliance with Endogenous Audit Selection Rules;James Alm;Kyklos,1993
3. Institutional Uncertainty and Taxpayer Compliance;James Alm;The American Economic Review,1992
4. Estimating the Determinants of Taxpayer Compliance with Experimental Data;James Alm;National Tax Journal,1992
5. Fiscal Exchange, Collective Decision Institutions, and Tax Compliance;James Alm;Journal of Economic Behavior and Organization,1993