1. B. Maciejovsky & E. Kirchler & H. Schwarzenberger, . "Mental Accounting and the Impact of Tax Penalty and Audit Frequency on the Declaration of Income - An Experimental Analysis -," Sonderforschungsbereich 373 2001-16, Humboldt Universitaet Berlin.
2. Eriksen, Knut & Fallan, Lars, 1996. "Tax knowledge and attitudes towards taxation; A report on a quasi-experiment," Journal of Economic Psychology, Elsevier, vol. 17(3), pages 387-402, June. [Downloadable!] (restricted)
3. Porcano, Thomas M., 1988. "Correlates of tax evasion," Journal of Economic Psychology, Elsevier, vol. 9(1), pages 47-67, March. [Downloadable!] (restricted)
4. V. Anderhub & S. Giese & W. Güth & A. Hoffmann, . "Tax Evasion with Earned Income and Varying Tax Rate - An Experimental Study -," Sonderforschungsbereich 373 1999-51, Humboldt Universitaet Berlin.
5. Kirchler, Erich, 1999. "Reactance to taxation: Employers' attitudes towards taxes," The Journal of Socio-Economics, Elsevier, vol. 28(2), pages 131-138, July. [Downloadable!] (restricted)
6. Chang, Otto H. & Nichols, Donald R. & Schultz, Joseph J., 1987. "Taxpayer attitudes toward tax audit risk," Journal of Economic Psychology, Elsevier, vol. 8(3), pages 299-309, September. [Downloadable!] (restricted)
7. Friedrich Schneider & Valerie Braithwaite & Monika Reinhart, 2001. "Individual behaviour in the cash/shadow economy in Australia: Facts, empirical findings and some mysteries," Economics working papers 2001-07, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
8. Bosco, Luigi & Mittone, Luigi, 1997. "Tax Evasion and Moral Constraints: Some Experimental Evidence," Kyklos, Blackwell Publishing, vol. 50(3), pages 297-324.
   Other versions:
   • Luigi Bosco & Luigi Mittone, 1994. "Tax evasion and moral constraints: some experimental evidence," Department of Economics Working Papers 9402, Department of Economics, University of Trento, Italia.
9. Schepanski, A. & Shearer, T., 1995. "A Prospect Theory Account of the Income Tax Withholding Phenomenon," Organizational Behavior and Human Decision Processes, Elsevier, vol. 63(2), pages 174-186, August. [Downloadable!] (restricted)
10. Dornstein, Miriam, 1987. "Taxes: Attitudes and perceptions and their social bases," Journal of Economic Psychology, Elsevier, vol. 8(1), pages 55-76, March. [Downloadable!] (restricted)
11. Cullis, John G. & Lewis, Alan, 1997. "Why people pay taxes: From a conventional economic model to a model of social convention," Journal of Economic Psychology, Elsevier, vol. 18(2-3), pages 305-321, April. [Downloadable!] (restricted)
12. Groenland, Edward A. G. & van Veldhoven, Gery M., 1983. "Tax evasion behavior: A psychological framework," Journal of Economic Psychology, Elsevier, vol. 3(2), pages 129-144, June. [Downloadable!] (restricted)
13. Alm, James & McClelland, Gary H & Schulze, William D, 1999. "Changing the Social Norm of Tax Compliance by Voting," Kyklos, Blackwell Publishing, vol. 52(2), pages 141-71.
14. Alm, James & McClelland, Gary H. & Schulze, William D., 1992. "Why do people pay taxes?," Journal of Public Economics, Elsevier, vol. 48(1), pages 21-38, June. [Downloadable!] (restricted)
15. Wallschutzky, I. G., 1984. "Possible causes of tax evasion," Journal of Economic Psychology, Elsevier, vol. 5(4), pages 371-384, December. [Downloadable!] (restricted)
16. 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)
17. 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. Friedrich Schneider, 2004. "Shadow Economies around the World: What do we really know?," IAW Discussion Papers 16, Institut für Angewandte Wirtschaftsforschung (IAW). [Downloadable!]
   Other versions:
   • Schneider, Friedrich, 2005. "Shadow economies around the world: what do we really know?," European Journal of Political Economy, Elsevier, vol. 21(3), pages 598-642, September. [Downloadable!] (restricted)
2. Traxler, Christian, 2006. "Social Norms and Conditional Cooperative Taxpayers," Discussion Papers in Economics 1202, University of Munich, Department of Economics. [Downloadable!]
3. Schneider, Friedrich, 2007. "Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries," Economics - The Open-Access, Open-Assessment E-Journal, Kiel Institute for the World Economy, vol. 1(9), pages 1-66. [Downloadable!]
4. Friedrich Schneider, 2006. "Shadow Economies and Corruption All Over the World: What Do We Really Know?," IZA Discussion Papers 2315, Institute for the Study of Labor (IZA). [Downloadable!]
   Other versions:
   • Friedrich G. Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really know?," Economics working papers 2006-17, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
   • Friedrich Schneider, 2006. "Shadow Economies and Corruption all over the World: What do we really Know?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
   • Schneider, Friedrich, 2007. "Shadow economies and corruption all over the world : what do we really know?," Economics Discussion Papers 2007-9, Kiel Institute for the World Economy. [Downloadable!]
5. Aleksandar Stulhofer & Ivan Rimac, 2002. "Opportunism, Institutions and Moral Costs: the Socio-Cultural Dimension of the Underground Economy in Croatia 1995-1999," Occasional paper series 14, Institute of Public Finance. [Downloadable!]
6. Schneider, Friedrich, 2008. "The Shadow Economy in Germany - A Blessing or a Curse for the Official Economy?," Economic Analysis and Policy (EAP), Queensland University of Technology (QUT), School of Economics and Finance, vol. 38(1), pages 89-111, March. [Downloadable!]
7. Schneider, Friedrich & Klinglmair, Robert, 2004. "Shadow Economies around the World: What Do We Know?," IZA Discussion Papers 1043, Institute for the Study of Labor (IZA). [Downloadable!]
   Other versions:
   • Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies Around the World: What Do We Know?," CREMA Working Paper Series 2004-03, Center for Research in Economics, Management and the Arts (CREMA). [Downloadable!]
   • Friedrich Schneider & Robert Klinglmair, 2004. "Shadow Economies around the World: What Do We Know?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
   • Friedrich Schneider & Robert Klinglmair, 2004. "Shadow economies around the world: what do we know?," Economics working papers 2004-03, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
8. Schneider, Friedrich, 2004. "The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003," IZA Discussion Papers 1431, Institute for the Study of Labor (IZA). [Downloadable!]
9. Marisa Ratto & Richard Thomas & David Ulph, 2005. "Tax Compliance as a Social Norm and the Deterrent Effect of Investigations," The Centre for Market and Public Organisation 05/127, Department of Economics, University of Bristol, UK. [Downloadable!]