1. Income tax evasion: a theoretical analysis;Allingham;J. Publ. Econo.,1972
2. Tax compliance;Andreoni;J. Econ. Lit.,1998
3. Intergovernmental grants as signals and the alignment effect: Theory and evidence;Bracco;J. Publ. Econ.,2015
4. Bracco, E., Porcelli, F., Redoano, M., 2013. Political Competition, Tax Salience and Accountability: Theory and Some Evidence from Italy. CESifo Working Paper Series 4167, CESifo Group Munich. URL https://ideas.repec.org/p/ces/ceswps/_4167.html.
5. Political business cycles 40 years after Nordhaus;Dubois;Publ. Choice,2016