1. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May. [Downloadable!] (restricted)
2. Cowell, Frank A. & P.F. Gordon, James, 1988. "Unwillingness to pay : Tax evasion and public good provision," Journal of Public Economics, Elsevier, vol. 36(3), pages 305-321, August. [Downloadable!] (restricted)
   Other versions:
   • Cowell,Frank & Gordon,James, 1987. "Unwillingness to pay: Tax evasion and public good provision," Discussion Paper Serie A 142, University of Bonn, Germany.
3. Arrow, Kenneth J, 1982. "Risk Perception in Psychology and Economics," Economic Inquiry, Oxford University Press, vol. 20(1), pages 1-9, January.
4. Cook, Philip J., 1979. "The clearance rate as a measure of criminal justice system effectiveness," Journal of Public Economics, Elsevier, vol. 11(1), pages 135-142, February. [Downloadable!] (restricted)
5. Kolm, Serge-Christophe, 1973. "A note on optimum tax evasion," Journal of Public Economics, Elsevier, vol. 2(3), pages 265-270, July. [Downloadable!] (restricted)
6. Cowell, Frank A, 1985. "The Economic Analysis of Tax Evasion," Bulletin of Economic Research, Blackwell Publishing, vol. 37(3), pages 163-93, September.
7. James M. Poterba, 1987. "Tax Evasion and Capital Gains Taxation," Working papers 436, Massachusetts Institute of Technology (MIT), Department of Economics.
   Other versions:
   • James M. Poterba, 1987. "Tax Evasion and Capital Gains Taxation," NBER Working Papers 2119, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
   • Poterba, James M, 1987. "Tax Evasion and Capital Gains Taxation," American Economic Review, American Economic Association, vol. 77(2), pages 234-39, May. [Downloadable!] (restricted)
8. Srinivasan, T. N., 1973. "Tax evasion: A model," Journal of Public Economics, Elsevier, vol. 2(4), pages 339-346. [Downloadable!] (restricted)
9. Sproule, Robert & Komus, David & Tsang, Eric, 1980. "Optimal Tax Evasion: Risk-neutral Behaviour under a Negative Income Tax," Public Finance = Finances publiques, , vol. 35(2), pages 309-17.
10. Morin, Roger A & Fernandez Suarez, Antonio, 1983. " Risk Aversion Revisited," Journal of Finance, American Finance Association, vol. 38(4), pages 1201-16, September. [Downloadable!] (restricted)
11. Crane, Steven E & Nourzad, Farrokh, 1987. "On the Treatment of Income Tax Rates in Empirical Analysis of Tax Evasion," Kyklos, Blackwell Publishing, vol. 40(3), pages 338-48.
12. Spicer, Michael W. & Hero, Rodney E., 1985. "Tax evasion and heuristics : A research note," Journal of Public Economics, Elsevier, vol. 26(2), pages 263-267, March. [Downloadable!] (restricted)
13. Becker, Winfried & Buchner, Heinz-Jurgen & Sleeking, Simon, 1987. "The impact of public transfer expenditures on tax evasion : An experimental approach," Journal of Public Economics, Elsevier, vol. 34(2), pages 243-252, November. [Downloadable!] (restricted)
14. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December. [Downloadable!] (restricted)
15. Allingham, Michael G. & Sandmo, Agnar, 1972. "Income tax evasion: a theoretical analysis," Journal of Public Economics, Elsevier, vol. 1(3-4), pages 323-338, November. [Downloadable!] (restricted)
16. Nayak, P B, 1978. "Optimal Income Tax Evasion and Regressive Taxes," Public Finance = Finances publiques, , vol. 33(3), pages 358-66.
17. Crane, Steven E & Nourzad, Farrokh, 1985. "Time Value of Money and Income Tax Evasion under Risk-averse Behavior: Theoretical Analysis and Empirical Evidence," Public Finance = Finances publiques, , vol. 40(3), pages 481-94.
18. Hite, Peggy A, 1987. "An Application of Attribution Theory in Taxpayer Noncompliance Research," Public Finance = Finances publiques, , vol. 42(1), pages 105-18.
19. Crane, Steven E & Nourzad, Farrokh, 1986. "Inflation and Tax Evasion: An Empirical Analysis," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 217-23, May. [Downloadable!] (restricted)
20. Peacock, Alan & Shaw, G K, 1982. "Tax Evasion and Tax Revenue Loss," Public Finance = Finances publiques, , vol. 37(2), pages 269-78.
21. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May. [Downloadable!] (restricted)
22. Geeroms, Hans J A & Wilmots, Hendrik, 1985. "An Empirical Model of Tax Evasion and Tax Avoidance," Public Finance = Finances publiques, , vol. 40(2), pages 190-209.
23. Baldry, Jonathan C., 1979. "Tax evasion and labour supply," Economics Letters, Elsevier, vol. 3(1), pages 53-56. [Downloadable!] (restricted)
24. Clotfelter, Charles T, 1983. "Tax Evasion and Tax Rates: An Analysis of Individual Returns," The Review of Economics and Statistics, MIT Press, vol. 65(3), pages 363-73, August. [Downloadable!] (restricted)

Cited by:
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1. Bruno Frey & Lars Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
2. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
   Other versions:
   • Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," IEW - Working Papers iewwp284, Institute for Empirical Research in Economics - IEW. [Downloadable!]
3. Dennis Mueller, 2005. "Constitutional political economy in the European Union," Public Choice, Springer, vol. 124(1), pages 57-73, July. [Downloadable!] (restricted)
4. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung). [Downloadable!]
5. Ching-Chong Lai & Chih-Yu Yang & Juin-Jen Chang, 2003. "Environmental Regulations and Social Norms," Asia-Pacific Financial Markets, Springer, vol. 10(1), pages 63-75, January. [Downloadable!] (restricted)