01.06.22 - creden

SCOTCHMER, S., SLEMROD, J., [1989], « Randomness in tax enforcement », Journal of Public Economics, 38,
pp.17-32.
SELDON, A., [1979], « Tax avoision », Institute of Economic Affairs, LONDRES.
SLEMROD, J., [1992], « Did the Tax Reform Act of 1986 simplify tax matters ? », The Journal of Economic
Perspectives, 6, pp.45-58.
SPICER, M.W., BECKER, L.A., [1980], « Fiscal inequity and tax evasion : an experimental approach », National
Tax Journal, 33, pp.171-175.
SPICER, M.W., HERO, R.E., [1985], « Tax evasion and Heuristics : A research note », Journal of Public
Economics, 26, pp.263-267.
SPICER, M.W., LUNDSTEDT, S.B., [1976], « Understanding tax evasion », Public Finance, 31, pp.295-305.
SPICER, M.W., THOMAS, J.E., [1982], « Audit probabilities and the tax evasion decision : An experimental
approach », Journal of Economic Psychology, 2, pp.242-245.
TAUCHEN, H., WITTE, A., [1986], « Economis models of how audit Policies affect voluntary compliance »,
National Tax Journal, 39, pp.39-45.
STIGLITZ, J. E., [1985],« The general theory of tax avoidance », National Tax Journal, 30(38), pp.325-337.
THURMAN, Q.C., [1991], « Taxpayer non compliance and general prevention : an expansion of the deterrence
model », Public Finance, 46(2), pp.289-298.
THURMAN, Q.C., St JOHN, C., RIGGS, L.R., [1984], « Neutralization and tax evasion : How effective would a
moral appeal be in improving compliance to tax laws », Law and Policy , 6, pp.309-327.
TITTLE, C.R., ROWE, A.R, [1973], « Moral appeal, sanction threat, and deviance : An experimental test » Social
Problems, 20, pp.488-498.
VIOLETTE, G.R., [1989], « Effects of communicating sanctions on taxpayer compliance », the Journal of the
American Tax Association, 11, pp.92-104.
WAHLUND, R., [1992], « Tax changes and economic behavior : The case of tax evasion », Journal of Economic
Psychology, 13, pp.657-677.
WATSON, H., [1985], « Tax evasion and labor markets », Journal of Public Economics, 27, pp.231-246
WEBLEY, P., [1987], « Audit probabilities and tax evasion in a business simulation » Economics Letters, 25,
pp.267-270.
WESTAT, [1980], « Individual Income Tax Compliance Factors Study : Qualitative research results », Report to the
Internal Revenu Service on contract n°TIR-78-50.
WITTE, R.D., WOODBURY, [1985], « The effects of tax laws and tax administration on tax compliance : the case
of the US individual income tax », National Tax Journal, 30(38), pp.1-13.
YANIV, G., [1992], « Collaborated employee employer Tax evasion », Finance Publique, 47(2), pp. 312 - 321.
YITZHAKI, S., [1974], « A Note on Income Tax Evasion : A Theoretical Analysis », Journal of Public Economics,
pp.201-202.
31