1. ‘Income tax evasion: a theoretical analysis’;Allingham;Journal of Public Economics,1972
2. Taxpayer compliance of the self-employed: estimates from household spending data
3. ‘Compliance of sole proprietors ‐ findings from 1988 TCMP, phase III, cycle 10’;Christian;IRS Research Bulletin,1992
4. ‘Voluntary compliance with the individual income tax: results from the 1988 TCMP study’;Christian;IRS Research Bulletin,1994
5. ‘Tax evasion and tax rates: an analysis of individual returns’;Clotfelter;Review of Economics and Statistics,1983