1. Income Tax Evasion: A Theoretical Analysis;Michael Allingham;Journal of Public Economics,1972
2. Tax Compliance and Administration;James Alm;Handbook on Taxation
3. Estimating the Determinants of Taxpayer Compliance with Experimental Data;James Alm;National Tax Journal,1992
4. Fiscal Exchange, Collective Decision Institutions, and Tax Compliance;James Alm;Journal of Economic Behavior and Organization,1993