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Your query returned 4 citations.

1.
2000
Krause, Kate . Tax complexity: Problem or opportunity?. Public Finance Review. 28, (5), 395 -
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2.
1998
Alvarez, R. Michael,  Brehm, John . Speaking in two voices: American equivocation about the Internal Revenue Service. American Journal of Political Science. 42, (2), 418-452.
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3.
1990
Smith, Kent W. Integrating three perspectives on noncompliance: A sequential decision model. Criminal Justice and Behavior. 17, (3), 350-369.
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4.
1988
(author unknown) . 1987 Taxpayer Opinion Survey: Fieldwork: July-August, 1987. Washington, DC: United States Internal Revenue Service.
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