| 期刊論文1. | Allingham, Michael G.、Sandmo, Agnar(1972)。Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,1(3/4),323-338。 | 2. | Alm, James、Bahl, Roy、Murray, Matthew N.(1991)。Tax Base Erosion in Developing Countries。Economic Development and Cultural Change,39(4),849-872。 | 3. | Yitzhaki, Shlomo(1974)。A Note on Income Tax Evasion: A Theoretical Analysis。Journal of Public Economics,3(2),201-202。 | 4. | Hausman, Jerry A.、Taylor, William A.(1981)。Panel Data and Unobservable Individual Effects。Econometrica,49(6),1377-1398。 | 5. | Alm, James、Bahl, Roy、Murray, Matthew N.(1990)。Tax structure and tax compliance。The Review of Economics and Statistics,72(4),603-613。 | 6. | Dubin, J. A.、Graetz, M. J.、Wilde, L. L.(1987)。Are We a Nation of Tax Cheaters? New Econometric Evidence on Tax Compliance。American Economic Review, Papers and Proceedings,77,240-245。 | 7. | Clotfelter, Charles T.(1983)。Tax Evasion and Tax Rates: An Analysis of Individual Returns。The Review of Economics and Statistics,65(3),363-373。 | 8. | Feinstein, Jonathan S.(1991)。An econometric analysis of income tax evasion and its detection。The RAND Journal of Economics,22(1),14-35。 | 9. | Becker, Gary S.(1968)。Crime and Punishment: An Economic Approach。Journal of Political Economy,76(2),169-217。 | 10. | Hausman, Jerry A.(1978)。Specification tests in econometrics。Econometrica: Journal of the Econometric Society,46(6),1251-1271。 | 11. | Dubin, Jeffrey A.、Wilde, Louis L.(1988)。An empirical analysis of federal income tax auditing and compliance。National Tax Journal,41(1),61-74。 | 12. | Witte, Ann D.、Woodbury, Diane F.(1985)。The Effect of Tax Laws and Tax Administration on Tax Compliance: The Case of the U.S. Individual Income Tax。National Tax Journal,38(1),1-13。 | 13. | Poterba, James M.(1987)。Tax Evasion and Capital Gains Taxation。The American Economic Review,77(2),234-239。 | 14. | Dubin, Jeffrey A.、Graetz, Michael J.、Wilde, Louis L.(1990)。The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986。National Tax Journal,43(4),395-409。 | 圖書1. | (1991)。Economic Report of the President。The U.S. Government Printing Office。 | 2. | Internal Revenue Service。Annual Report, 1969-1990。 | 3. | Phillips, Lawrence C.、Kramer, John L.(1991)。Federal Taxation 1992: Individual。Prentice-Hall, Inc.。 | 4. | Internal Revenue Service(1991)。Statistics of Income Bulletin。 | 5. | Penniman, Clara(1980)。State Income Taxation。The Johns Hopkins University Press。 | 6. | Internal Revenue Service(1988)。Income tax compliance research: gross tax gap estimates and projections for 1973-1992 (With Supporting Appendices)。 | 7. | Roth, Jeffrey A.、Scholz, John T.、Witte, Ann Dryden(1989)。Taxpayer compliance, volume 1: An agenda for research。University of Pennsylvania Press。 | 其他1. | Department of Commerce, Bureau of Economic Analysis。Survey of Current Business, 1976-1990。 | 2. | Department of Commerce, Bureau of the Census。State Government Finance, 1977-1990。 | 3. | Department of Labor, Bureau of the Census。Employment and Earnings, 1977-1990。 | 4. | Internal Revenue Service。Individual Income Tax Returns, 1976-1989。 | |