1. Income Tax Evasion: A Theoretical Analysis;Michael G Allingham;Journal of Public Economics,1972
2. The Economic Substance Doctrine;Joseph Bankman;University of Southern California Law Review,2001
3. Crime and Punishment: An Economic Approach;Gary Becker;Journal of Political Economy,1968
4. Tax Avoidance and the Deadweight Loss of the Income Tax;Martin Feldstein;Review of Economics and Statistics,1999
5. Rules verus Standards: An Economic Analysis;Louis Kaplow;Duke Law Journal,1992