Tax Compliance as a Coordination Game

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Getting the word out: Enforcement information dissemination and compliance behavior (2009, background): “These groups mimic naturally occurring cohorts in the sense that they have common interests by the design of the experiment (similar to the approach of Alm and McKee, 2004).”
Cheating, emotions, and rationality: an experiment on tax evasion (2010, background): “However, Alm and McKee (2004) have shown in their experiment that individuals find it difficult to coordinate on the zero-compliance equilibrium.”