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Allingham, M., Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis.
Cowell, F. (1990). Cheating the Government: The Economics of Evasion. Cambridge, MA: MIT Press.
Fortin, B., Lacroix, B., Villeval, M.C. (2007). Tax Evasion and Social Interactions.
Rubinstein A. (2007). Instinctive and Cognitive Reasoning: A Study of Responses Times.
Slemrod, J. (1998). On voluntary compliance, voluntary taxes, and social capital.
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