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Withholding position and income tax compliance : some experimental evidence
Martinez-Vazquez, Jorge, (1992)
Mental accounting and the impact of tax penalty and audit frequency on the declaration of income : an experimental analysis
Maciejovsky, Boris, (2001)
Designing Economic Instruments For The Environment In A Decentralized Fiscal System
Alm, James, (2007)
What is an "optimal" tax system?
Alm, James, (1999)
The welfare cost of the underground economy
Alm, James, (1985)