1. American Institute of Certified Public Accountants (1992). Blueprint for tax simplification. New York: AICPA.
2. Belkaoui, A.R. (2004). Relationship between tax compliance internationally and selected determinants of tax morale. Journal of International Accounting, Auditing and Taxation, 13(2), 135-143.
3. Bobek, D., Robin W. R., & John T. S. (2007). The social norms of tax compliance: Evidence from Australia, Singapore and the United States. Journal of Business Ethics, 74(1), 49-64.
4. Brash, D.T. (1996). New Zealand's remarkable reforms. Paper presented at the Fifth Annual Hayek Memorial Lecture.
5. Carnes, G.A. & Cuccia, A.D. (1996). An analysis of the effect of tax complexity and its perceived justification on equity judgments. Journal of the American Taxation Association, 18, 40-56.