Tax Compliance

"Econometric Models for Multi-Stage Audit Processes: An Application to the IRS National Research Program" (with Brian Erard).  In Developing Alternative Frameworks for Explaining Tax Compliance, edited by James Alm, Jorge Martinez-Vazquez and Benno Torgler, Routledge, 2010, pages 113-37.

"Tax Compliance," (with James Andreoni and Brian Erard), Journal of Economic Literature, Volume 36, No. 2, June 1998, pages 818-860. Reprinted in Taxation: Critical Perspectives on the World Economy, edited by Simon James, Routledge, 2002, Volume 3, Chapter 41, pages 3-55.

"Approaches for estimating noncompliance: Examples from federal taxation in the United States," The Economic Journal, Volume 109, Number 456, June, 1999, pages 360-69.

"Honesty and Evasion in the Tax Compliance Game," (with Brian Erard),RAND Journal of Economics, Vol. 25, No. 1, Spring 1994, pages 1-19.

"The Role of Moral Sentiments and Audit Perceptions in Tax Compliance," (with Brian Erard), Public Finance, Vol. 49, Supplement, 1994, pages 70-89.

"An Econometric Analysis of Income Tax Evasion and Its Detection,"RAND Journal of Economics, Vol. 22, No. 1, Spring 1991, pages 14-35.

"A Microeconometric Analysis of Income Tax Evasion," (with Craig Alexander), 1987.