Tax evasion and income source: A comparative experimental study

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Tax compliance of small business owners (2012, background): “differences between Dutch and Albanians (Gerxhani and Schram, 2006)] will have a direct and indirect impact on small business owners’ tax behaviour and compliance.”
Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies (2012, result): “Virtually all aspects of compliance have been examined in some way in experimental work, starting with Friedland et al. (1978) and extending to subsequent work by Becker et al. (1987), Beck et al. (1991), Webley et al. (1991), and Gerxhani and Schram (2006) , among many others.”
Why Pay Taxes? A Review of Tax Compliance Decisions (2007, background): “Gërxhani and Schram (2006) conducted experiments in Albania and in the Netherlands.”