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https://ideas.repec.org/p/cra/wpaper/2004-14.

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http://www.researchgate.net/publication/4774855_Economic_and_Noneconomic_Factors_in_Tax_C
ompliance
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http://www.pwc.com/gx/en/paying-taxes/download.jhtml
http://www.pwc.com/gx/en/paying-taxes/changes-in-tax-compliance.jhtml