8Aizenman J., Jinjarak Y, 2008, "The Collection Efficiency of the Value Added Tax: Theory and International Evidence" [J], The Journal of International Trade and Economic Development, Vol. 17, pp.391-410. 被引量：1
9Allingham M.G., 1972, "Sandmo A. Income Tax Evasion: A Theoretical Analysis" [J], Journal of Public Economics, Vol. 1, pp.323-338. 被引量：1
10Culderman A, S. Edwards, and g Tabellini, 2002, "Seignior age and Political Instability" [J], American Economic Review, Vol. 82, pp.411-416. 被引量：1
