1. Complex tax incentives;Abeler;Am. Econ. J.: Econ. Policy,2015
2. Income tax evasion: a theoretical analysis;Allingham;J. Public Econ.,1972
3. What motivates tax compliance?;Alm;J. Econ. Surv.,2019
4. CESifo Working Paper;Antinyan,2020
5. Tax policy for economic recovery and growth;Arnold;Econ. J.,2011