Adebisi, J. F., & Gbegi, D. O. (2013). Effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. American Journal of Humanities and Social Sciences, 1(3), 125-134.
Agyei, A. K. (1984). Income tax evasion- The Ghanaian experience. The Journal of Management Studies, 1(2), 40.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of public economics, 1(3-4), 323-338.
Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 107-114.
Anuradha, J., & Ayee, J. (2002). Taxing for the state? Politics, revenue, and the informal sector in Ghana. IDS BULLETIN, 33(3), 90-97.
Ayodele, 0. (2006). Tax Policy Reform in Nigeria”, World Institute for Developmental Economic Research (WIDER) Research Paper, Vol. 2006/03.
Chiumya, C. (2006). Counteracting tax evasion in Malawi: An analysis of the methods and a quest for improvement.
Cobham, A. (2005). Tax evasion, tax avoidance and development finance. Queen Elizabeth House, Série documents de travail, 129.
Djankov, S. I. Lieberman, J. Mukherjee and T. Nenova. 2003. Going Informal: Benefits and Costs. In: The Informal Economy in the EU Accession Countries – Size, Scope, Trends and Challenges to the Process of EU Enlargement.
Fuest, C., & Riedel, N. (2009). Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature. Report prepared for the UK Department for International Development (DFID), 1-69.
Gërxhani, K., & Schram, A. (2006). Tax evasion and income source: A comparative experimental study. Journal of Economic Psychology, 27(3), 402-422.
James, S. & Nobes, C. (2009). Economics for Taxation. 9th ed. Birmingham: Fiscal publications.
Kiabel, B. D. (2001). Personal income tax in Nigeria. Owerri: Springfield Publisher Ltd.
Lefebvre, M., Pestleau, P., Riedl, A. & Villeval, M. C. (2011). Tax Evasion, Welfare Fraud, and the Broken Windows Effect: An Experiment in Belgium, France, and the Netherlands. LZA Discussion Paper No. 509.
Muhammed, M. M., & Muhanimed, A. (2012). Reasons of tax avoidance and tax evasion: Reflection from Pakistan. Journal of Economics and Behavioral Studies, 4(4), 217-222.
Ofori, E. (2009), Taxation of the informal sector; A critical Examination.
Orewa, G. O. (1957). Taxation in Western Nigeria, London: Oxford University Press.
Otieku J. K.(1988), “An Examination of the Problems of Income Tax in Ghana and Prospect of their Solution”, MBA Thesis, University of Ghana, Legon.
Otieku J.K. (1992), Tax Administration in Ghana.
Rai, P. K. (2004). The challenges of tax collection in developing economies (with special reference to India). LLM theses, 41.
Schneider, F. (2004). The Size of the Shadow Economies of 145 Countries all over the World: First Results over the Period 1999 to 2003.
Schneider, F., & Klinglmair, R. (2004). Shadow economies around the world: what do we know?.
Schneider, M. F., & Enste, D. (2000). Shadow economies around the world: Size, causes, and consequences (No. 0-26). International Monetary Fund.