1. Tax compliance;Andreoni;Journal of Economic Literature,1998
2. The design of tax structure: direct vs. indirect taxation;Atkinson;Journal of Public Economics,1976
3. Taxation base in developing countries;Auriol;Journal of Public Economics,2005
4. Besley, Timothy and Persson, Torsten. Forthcoming. “The Origins of State Capacity: Property Rights, Taxation, and Politics,” American Economic Review.
5. The administrative dimensions of tax reform in developing countries;Bird,1989