1. Income tax evasion: a theoretical perspective;Allingham;Journal of Public Economics,1972
2. Tax compliance and administration;Alm,1999
3. Tax base erosion in developing countries;Alm;Economic Development and Cultural Change,1991
4. Tax compliance;Andreoni;Journal of Economic Literature,1998
5. The nexus of tax administration and tax policy in Jamaica and Guatemala;Bahl,1992