Lukasz Stankiewicz, Steven A. Dean, Lawrence Solan. Text, intent and taxation in the United States, the United Kingdom and France. N. Hashimzade; Y. Epifantseva.
The Routledge companion to tax avoidance research, Routledge, pp.139-155, 2018, 978-1-138-94134-2.
⟨hal-01773518⟩ 
