2Crocker,K,J.Slemrod.Corporate tax evasionwith agency costs[].Journal of Public Economics.2005
3Joel Slemrod.What Corporations Say They Doand What TheyReally Do:Implications for Tax Policy and Tax Research[].The Journal of the American Taxation Association.2005
4Michelle Hanlon.What Can We Infer about a Firm’’s TaxableIncome from Its Financial Statements?[].National Tax Journal.2003