Dear Author(s),
I believe you have touched an interesting issue by focusing empirically on sole proprietors’ tax
behavior.
Tax behavior is a hot topic nowadays, especially taking into account the revenue shortage several
countries are facing. This certainly needs to be investigated and examined further to expand scientific
as well as practical knowledge. While from this point of view the present study is interesting for the
scientific community and practitioners, I think that it would benefit a lot from essential structural,
theoretical, and methodological modification. Please find some detailed comments for these
modifications below.
Detailed comments:
Page 1, Title: “The Impact of Trust in Government on Tax Paying Behaviour of Sole Proprietors”.
The entire article uses American English (AE) spelling, but the title contains some British English
(BE). For consistency, please use only one type of spelling through the whole article, namely AE. I
suggest the following spelling in the title: “….Taxpaying Behavior…”. Also, please mention in the
title the “nonfarm sole proprietors”, as they are your subject pool.
Page 1, Abstract: “…their willingness to pay taxes voluntarily”. Enclosing “willingness” and
“voluntarily” sounds redundant, as the term “willingness” is defined by a voluntarily performed act.
This could be avoided by dropping the word “voluntarily” and rephrasing it: “…their willingness to
pay taxes”.
Page 1, Abstract: “In this article, index of trust in government produced by the American National
Elections Studies (ANES) and the AGI (gross adjusted income) gap produced by the Department of
Commerce’s Bureau of Economic Analysis (BEA)”. Please add the article “the” before the word
“index” for a proper phrasing, as in: “In this article, the index of trust…”.
Page 1, Abstract: “In this article, index of trust in government produced by the American National
Elections Studies (ANES) and the AGI (gross adjusted income) gap produced by the Department of
Commerce’s Bureau of Economic Analysis (BEA)”. The indices are usually “computed”,
“determined”, “published” by a certain institute or organization, not produced. I suggest replacing
“produced” with “computed” or “determined”.
Page 1, Abstract: “and the AGI (gross adjusted income)”. The abbreviation is appropriate, but the
correct name of the gap is “adjusted gross income”. Please use the correct name in the entire article.
Page 1, Abstract: “are used to test an empirical model if trust in government has a positive impact on
tax compliance of the least compliant group of taxpayers – sole proprietors - controlling for the
deterrent effects of tax enforcement”. For a better understanding, please insert an “in” after the word
“test“, as in “are used to test in an empirical...”.
Page 1, Abstract: “…on tax compliance of the least compliant group of taxpayers...”. To avoid
repeating “of”, I suggest rephrasing as in „on tax compliance of the least compliant taxpayers group”.
Page 1, paragraph 1, line 1: “The question of what induces better tax compliance remains a relevant
question for the government”. The word “question” is repeated. You could avoid repetition by
rephrasing it, as “The question of what indices better tax compliance remains relevant for the
government”.
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Page 1, paragraph 1, line 1-2: “for the government responsible for the provision of public goods”. To
avoid repeating “for”, I suggest rephrasing it as “for the government responsible with the provision of
public goods”.
Page 1, paragraph 1, line 2: “of public goods and services that are financed by tax revenue”. For a
proper wording, you could rephrase as “of public goods and services that are financed via/through tax
revenue”.
Page 1, paragraph 1, lines 2-3: “Even if paying taxes is made a legal responsibility of citizens”. The
wording of the sentence is not proper. I would suggest either “Even if tax payment represents a legal
responsibility of citizens” or “Even if paying taxes represents/is a legal responsibility of citizens”.
Page 1, paragraph 1, lines 5-6: “is determined using a programme”. The spelling of the word
“programme” is according to BE. If you go for AE, the correct spelling would be “program”.
Page 1, paragraph 1, line 6: “This gap persists at 16-17% for individual income taxes for decades”.
Grammatically, the sentence is incorrect. “For decades” is used with the verb in Present Perfect. You
could rephrase as in “For decades, this gap has been registering 16-17% with respect to individual
income taxes”.
Page 1, paragraph 1, line 7: “Though the measures of the tax gap may be less sophisticated”. The
meaning of the sentence is not clear. Did you mean “Though the measurement....”?
Page 1, paragraph 1, lines 8-9: “other governments face the problem of similar magnitude”. For a
proper wording, I suggest rephrasing as “other governments face a problem of similar
magnitude/similar magnitude problem”.
Page 1, paragraph 1, line 12: “–commonly associated with tax evasion--”. Please delete one hyphen
after “evasion”, as in “-commonly associated with tax evasion-”.
Page 1, paragraph 2, line 14: “Therefore as policy makers struggle with best strategies to improve tax
compliance”. For a proper wording, please insert article “the” after “with”, as in “Therefore as policy
makers struggle with the best strategies to improve tax compliance”.
Page 1, paragraph 2, lines 15-16: “over what makes people evade taxes, and what motivates people to
pay taxes”. To keep things parallel, I suggest rephrasing as “over what makes people evade taxes, and
what motivates people pay taxes”.
Page 1, paragraph 2, line 17: “((F. Cowell, 2004)”. Please delete one paranthesis before “F.”.
Page 1, paragraph 2, line 16: “need both “sticks and carrots” as an incentive to pay taxes”. For a
proper wording, I suggest rephrasing as “need both “sticks and carrots” as incentive to pay taxes”.
Page 1, paragraph 2, line 18: “there’s a taxpayer who like a rational actor seeks to minimize his tax
payments”. I suggest separating “like a rational actor” from the rest of the sentence with commas, as
in “there’s a taxpayer who, like a rational actor, seeks to minimize his tax payments”.
Page 1, paragraph 2, line 19: “calculates the costs of being caught at cheating on his taxes”. Please
delete preposition “at” after the word “caught”.
Page 1, paragraph 2, line 20: “may use to extract his taxes”. The word “extract” is not a finance term,
when related to taxes. I suggest replacing it with “levy” or “collect”.
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Page 1, paragraph 2, line 24: “including tax complianc”. The correct spelling is “compliance”.
Page 1, paragraph 3, line 25: “that opportunities to evade may present a single most... ”. The meaning
is unclear. Did you mean “that opportunities to evade may represent a single most... ”?
Page 1, paragraph 3, lines 27-28: “taxpayer behavior will vary by source of income they receive”. A
proper wording would be “...will vary with the source of income... ” or “...will vary depending on the
source... ”.
Page 1, paragraph 3, lines 29-30: “may respond to tax enforcement strategies (like audit and
penalties) and the change in the economic and political environment differently than the taxpayers...”.
Delete the space after the word “penalties”. The make to sentence clearer, I suggest moving the word
“differently” right after “respond”.
Page 2, paragraph 1, line 1: “as much as 57% of nonfarm proprietor income was misreported or $68
billion”. For a better understanding, please rephrase as “as much as 57% of nonfarm proprietor
income, that is $68 billion, was misreported”.
Page 2, paragraph 1, lines 5-6: “that self-employed people in the United Kingdom on average
underreported their income by about one-third”. For a proper wording, I would suggest rephrasing it
as “that self-employed people in the United Kingdom underreported their income on average by about
one-third”.
Page 2, paragraph 2, lines 11-12: “The taxpayer’s behavior depends on the behavior, motivations, and
intentions not of any subset of other individuals, but of the government itself”. In my opinion, the
statement is far too categorical and unilateral. Extensive empirical research showed that compliance
level is influenced both by the behavior of ordinary peers and the government. To soften it a little, you
could repharse as “The taxpayer’s behavior depends not only on the behavior, motivations, and
intentions of other individuals, but also of the government itself“.
Page 2, paragraph 2, line 13: “and that their trust of the state and others is reciprocated”. The correct
wording would be “trust in the state and others... ”.
Page 2, paragraph 5, line 23: “In Section 3 model and data are described”. Please insert the article
“the” before the word “model”.
Page 2, paragraph 5, lines 25-26: “The method of multiple regression analysis is used to test the
empirical model based on the basic economic model of tax evasion by Allingham and Sandmo
(Allingham & Sandmo, 1972)”. For a better understanding, please rephrase. I suggest the following:
“The multiple regression analysis method is used to test the empirical model based on the
classical/standard tax evasion economic model developed by Allingham and Sandmo (Allingham &
Sandmo, 1972) ”.
Page 2, paragraph 6, lines 31-32: “The recent literature on tax compliance agrees that there are two
elements to the answer why people pay taxes”. There are many answers to this question, tax morale
and enforcement strategies are just two of them. You can emphasize these two, without eliminating the
others. For a better understanding, please rephrase. I would suggest the following “Recent literature on
tax compliance agrees that at least two aspects emerge when questioning why people pay taxes”.
Page 2, paragraph 6, lines 33-35: “The other element refers to tax morale, or the willingness of
citizens to pay their taxes correctly as a part of honoring their share of a larger social contract with
the government”. The wording is complicated and hinders the understanding of the text. Please
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simplify it. You could rephrase as “The other element refers to tax morale, or citizens‘ willingness to
pay their taxes correctly by honoring their share of a larger social contract with the government”.
Page 2, paragraph 7, line 44: “(Andreoni, Erard, & Feinstein, 1998; Frank Cowell, 1990; F. Cowell,
2004;”. Please delete the first name “Frank” and initial “F” from the list.
Page 3, paragraph 2, lines 6-7: “who said that it is relevant to see taxpayers as partners in the contract
between the state and its citizens...”. I suggest using a past tense in the second sentence, as in „who
said that it was relevant to see taxpayers as partners in the contract between the state and its citizens”.
Page 3, paragraph 2, line 8: “little research has been done in this area until quite recently except for a
brief interest in tax”. Please insert a comma after the word “recently” to ensure a better understanding
of the text.
Page 3, paragraph 3, line 16: “find that tax morale to a great extent depends upon the level of trust in
government in general“. For a better understanding, please rephrase as „find that, to a great extent, tax
morale generally depends upon the level of trust in government“.
Page 3, paragraph 4, line 23: “has an ability do him harm or deceive him”. Plase delete the extra
space after “ability”. Please inverse the words as in “has an ability to harm him or deceive him”.
Page 3, paragraph 5, line 32-34: “Trust also helps…2008)”. The text is not justified, please format it.
Page 3, paragraph 6, line 37: “This definition of trust captures this notion well”. The word “this” is
repeated. To avoid it, please repharse as in “The following definition of trust captures this notion well”
or “This definition of trust captures the notion well”.
Page 4, paragraph 2, line 3: “Trustworthy government protects the interests of those they serve”. For a
better wording, I suggest inserting the article “a” before the word “trustworthy”.
Page 4, paragraph 3, line 16: “(Scholz & Lubell, 1998p. 157) ”. Please insert a comma after 1998.
Page 4, paragraph 4, line 21: “compliance(Levi & Stoker, 2000)”. Please insert a space after
“compliance”.
Page 4, paragraph 5, lines 22-23: “one individual is at risk to lose if another individual or a party to
the transaction”. The proper wording would be “one individual at risk of losing if another individual
or a party in the transaction... ”.
Page 4, paragraph 7, lines 34-35: “However if the trust between the citizens and the government is
high there is less need for obtrusive and expensive monitoring and punishment mechanisms”. Please
insert commas after the words “however” and “high”.
Page 4, paragraph 8, line 26: “…associated with noncompliance...”. Please use the same spelling for a
word in the entire text. Sometimes you spell “non-compliance“ with a hyphen.
Page 4, paragraph 8, line 25-27: “Though survey data allows researchers to investigate a rich set of
hypotheses about the factors associated with noncompliance they are based on self-reports and may
provide inaccurate information”. For a better understanding, please insert a comma after
“noncompliance”.
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Page 4, paragraph 8, line 27: “Survey responses may reflect after- the- fact rationalization”. I suggest
replacing “after the fact” with the special term “ex post”, which is more widely used in scientific
research.
Page 4, paragraph 8, line 29: “further, i.e. to see if”. Please insert a comma after “i.e.”.
Page 4, paragraph 8, line 30: “reported support of the government translate into actual tax payments”.
The subject is in singular and the predicate is in plural. Please rephrase accordingly. I would suggest
the following: “reported support from the government translates into actual tax payments”.
Page 4, paragraph 8, lines 30-31: “It is not exactly the same to declare that cheating on taxes is
immoral and to declare the correct amount of income on your tax return”. For a proper wording, I
suggest rephrasing as “declaring that cheting on taxes is immoral and declaring the correct amount of
income on your tax return are two different things“.
Page 4, paragraph 9, line 35: “The empirical research is based on basic economic model developed”.
According to the literature, the term widely used when refering to the Allingham and Sandmo model is
“standard/classical economic model of tax evasion”. I suggest using this wording. Also, to avoid
repetition, you could rephrase as: “The empirical research is based on the standard economic model
developed... ”.
Page 4, paragraph 9, lines 38-40: “If an individual is audited, all under-reported income is discovered,
and an individual is to pay a penalty on each dollar that he had to pay in taxes but did not pay”. I
suggest clearly explaining the AS model according to reference article, avoiding the repetition of the
verb “pay”. The correct spelling is “underreported”. Moreover, to be consistent with the previous
sentences, please use “taxpayer” instead of “individual”. Concluding, you could rephrase as following:
“If a taxpayer is audited, all underreported income is discovered, hence the taxpayer must pay tax on
each undeclared dollar at a penalty rate higher than the tax rate”.
Page 4, paragraph 9, lines 40-41: “This model concludes that increase in the audit rate and penalty
rate increase declared income”. To avoid repetition of “increase”, I suggest rephrasing as: “This
model concludes that increasing audit rates and penalty rates boosts/accretes the level of declared
income”.
Page 5, paragraph 1, line 1: “…has been extended to account for tax morality”. The scientific term is
“tax morale”.
Page 5, paragraph 2, line 6/paragraph 4, line 23: “This section describes the empirical test of the
extended model of income tax evasion”; “Therefore this study tests the basic extended tax compliance
model”. As mentioned, the paper tests the “basic extended tax compliance model”. It is not clear to the
reader whether you took the model from the existing literature or it is your proposal. If this model
already exists in the literature, please mention the reference article (as in the case of the AS model). If
it is your proposal, please state this.
Page 5, paragraph 3, line 11: “Where”. Please spell the word with lowercase and insert a comma after
it.
Page 5, paragraph 4, line 21: “The noncompliance of nonfarm proprietors constitutes the largest
portion of the overall tax gap”. Is this information valid for the US? It would be helpful for the reader
to refer to the country.
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Page 5, paragraph 4, lines 23-24: “Therefore this study tests the basic extended tax compliance model
on a single taxpayer class based on income, i.e. nonfarm proprietors”. The explanation for nonfarm
proprietors is not clear and misleading. “Single taxpayer” defines an unmarried contributor, not a sole
proprietor. My suggestion would be for you to skip this explanation: “Therefore this study tests the
basic extended tax compliance model on nonfarm proprietors”.
Page 5, paragraph 5, lines 26-27: “AGI gap is the difference between personal income in national
income accounts (NIPA) and income reported for taxation purposes as a percentage of income in
national accounts”. The definition is not very clear and accurate. Please see Mark Ledbetter (2007),
“Comparison of BEA Estimates of Personal Income and IRS Estimates of Adjusted Gross Income”.
Give the reference where you took the definition from.
Page 5, paragraph 6, line 28: “Figure no.1 Adjusted Gross Income (AGI) gap (measured as percent)
for nonfarm proprietors, period from 1959 to 2008, USA”. You could replace “measured as percent”
by the percentage sign, i.e., %. Moreover, you could indicate the period by simply stating the years:
“Figure no.1 Adjusted Gross Income (AGI) (%) for US nonfarm proprietors, 1959-2008”.
Page 6, paragraph 1, line 1: “Difference between both indicate that more is spent than earned
officially...”. There is no correspondence between the subject and the predicate. For a proper wording,
I would suggest rephrasing as “The difference between both indicates that more is spent than
officially earned”.
Page 6, paragraph 1, line 2: “thus suggest that some of that difference is due to tax evasion”. For a
proper wording, I suggest rephrasing as “this suggests that some of that difference is due to tax
evasion” or “thus suggesting that...”.
Page 6, paragraph 1, line 3-4: “However, Engel and Hines (1999) find that he AGI gap measure
captures the dynamics of tax evasion in the U.S. extraordinarily well”. Please replace “he” with “the”
and “measure” with “measurement”. Please place the adverb “extraordinarily well” right after the verb
“captures”, otherwise the sentence loses its meaning.
Page 6, paragraph 2, line 10: “If the state acts in a trustworthy way, then taxpayers are more willing to
pay taxes”. Please rephrase the sentence according to the theoretical arguments and focus on trust in
the government: “If taxpayers trust the goverment, then they are more willing to pay taxes”.
Page 6, paragraph 2, line 10: “(Alm & Torgler, 2004b”. In the references section, you mentioned the
same article twice, under Alm and Torgler, 2004a and Alm and Torgler, 2004b. Please delete one,
refering simply to “Alm and Togler, 2004”.
Page 6, paragraph 2, line 11: “In this research index of trust in government produced”. For a better
wording, I suggest rephrasing as “In this article, the index of trust in the government
determined/computed... ”.
Page 6, paragrapg 2, lines 11-12: “In this research index of trust in government produced by the
American National Elections Studies (ANES) is used to measure the impact of tax morality on tax
compliance”. The aim of the research is to analyze the impact of trust on tax compliance. The trust
index cannot be considered a proxy for tax morale. The questions asked to compute the index are
clearly related to trust, not to tax morale. Please reconsider this part.
Page 6, paragraph 2, lines 13-14: “It has peaked in 1966...”. Please use simple past when mentioning
a year: “It peaked in 1966”.
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Page 6, paragraph 2, line 23: “the “exchange inequity”, i.e. the perception that the...”. please insert a
comma after “i.e.”.
Page 6, paragraph 3, line 24: “Figure no.2 Index of trust in government, period from 1958 to 2008,
USA”. I would suggest rephrasing as “Figure no.2 Index of trust in the US government, 1958-2008”.
Page 6, paragraph 4, line 25: “Audit rate represents probability of detection”. Please use articles for
proper wording: “The audit rate represents the probability of detection”.
Page 7, paragraph 1, line 1; “Audit rate represents tax enforcement measure”. Please use articles:
“The audit rate represents a tax enforcement measure…”.
Page 7, paragraph 1, lines 4-6: “The data is obtained from IRS Commissioner’s Annual Report for
years 1959 to 1980, Transactional Records Access Clearinghouse, Syracuse University for years 1981
to 2000, and U.S. Treasury Inspector General for Tax Administration (TIGTA) for years 2001 to 2008
(TIGTA, 2008)”. When refering to periods, please use the wording “for the period 1981-2000”.
Page 7, paragraph 1, line 8: “compliance is not linear, variable “audit rate” logged is used in the
analysis”. Please reverse the order of the words as in “logged variable audit rate”.
Page 7, paragraph 2, line 10: “(Treasury Inspector General For Tax Administration, 2008)”. Please
spell “for” in lowercase.
Page 7, paragraph 3, line 13: “Figure no.3 Audit rate as a percent of audited returns in total returns,
period 1959 2008, USA”. I suggest rephrasing as: “Figure no.3 US audit rate as a percentage of
audited returns in total returns”.
Page 7, paragraph 4, line 15: “compliance is ambiguous in basic theoretical model”. Please rephrase
as “compliance is ambiguous in the standard economic model”.
Page 7, paragraph 4, line 16: “From that follows that higher –income taxpayers”. Please avoid
repetition of “that”. I suggest using the wording “high-income”.
Page 7, paragraph 4, line 17: “all else equal”. I believe the completed expression is “all else being
equal” or ceteris paribus.
Page 8, paragraph 3, line 26: “compliance depending upon taxpayer attitude to risk”. I suggest
rephrasing as “compliance depending on taxpayer attitude toward risk”.
Page 8, paragraph 3, line 28: “is average effective tax rate obtained by”. Please insert the article “the”
after the verb “is”.
Page 8, paragraph 4, lines 30-31: “Definition of variables, and data sources are summarized in Table
1”. Please delete the comma after “variables”. I suggest placing Table 1 in the Appendix, as the
variables are already explained in the text.
Page 8, paragraph 5, table 1: The GAP definition is not the same as the ones stated at pages 5 and 6.
Please be consistent in defining variables.
Page 9, paragraph 1, line 3: “The model has been estimated by ordinary least squares (OLS)
estimator”. I suggest avoiding repetition of “estimate”, by rephrasing: “The model has been estimated
by ordinary least squares (OLS)”.
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Page 9, paragraph 1, line 5: “were transformed (e.g. to logarithmic form to account for nonlinear
relationships)”. Please insert a comma after “e.g.”. I suggest rephrasing as “were transformed (e.g.,
logged, to account for nonlinear relationships)”.
Page 9, paragraph 1, line 6: “The model has a fairly high predictive power”. I suggest rephrasing it
“The model is highly predictive”, as used in the literature.
Page 9, paragraph 1, lines 7-8: “This means that explanatory variables explain 82% of the variance in
the dependent variable”. Since you mentioned the value of R-squared and that the model is highly
predictive, I believe it is superfuous to give this explanation. This is self-implied.
Page 9, paragraph 1, lines 10-11: “The overall model significance is quite strong, represented by F=
66.46”. Please report results as done in the specialty literature: “The overall model significance is
quite strong (F=66.46, p<.001)”.
Page 9, paragraph 2, title of table 2: “Table. 2 - Ordinary least squares regression results for the
impact of trust on tax compliance controlling for fear of detection”. The AR variable represents the
audit rate, not “fear of detection”, please be consistent in the way you refer to variables. I would
suggest to rephrase the name of the title as “Table no.2 – Tax compliance level as a function of trust,
when controlling for audit rate (OLS)”.
Page 9, paragraph 3, lines 24-25: “The variable “TRUST” has an expected negative sign and is
marginally statistically significant at the 0.1 level”. I would suggest rephrasing this “As expected,
variable “TRUST” has a significant impact on tax evasion (t =-1.74, p<.1)”.
Page 9, paragraph 3, lines 27-28: “Another explanatory variable “Audit rate” is statistically
significant at 0.05 level and has an expected negative sign”. I would suggest rephrasing it as
“Moreover, the variable “audit rate” has also an significant impact on tax evasion”.
Page 9, paragraph 3, lines 31-32: “This finding would suggest that higher percent of income earned by
nonfarm proprietors reduces tax evasion”. The explanation is not clear for the reader, please be more
specific and rephrase it.
Page 9, paragraph 3, lines 35-36: “The average tax rate has a positive sign in accordance with
previous empirical findings (Alm, Bahl, & Murray, 1993). However, the results are not statistically
significant”. If the sign is positive, but relationship is not significant, one cannot state that it is in
accordance with previous other empirical findings. I believe that in the case of Alm, et al. (1993), the
relationship is indeed significant.
Page 9, conclusions: Please number this section of the article.
Page 9, paragraph 4, lines 44-45: “Taxpayers are motivated to pay taxes if they believe their
government is trustworthy”. Please make reference only to trust and not trustworthiness. I suggest
rephrasing as “Taxpayers are motivated to pay taxes if they trust the government”.
Page 9, paragraph 4, lines 48-49: “There needs to be a perception of “equal exchange” for citizens to
honor their part of the larger social contract with the government”. For a better understanding, I
suggest rephrasing as “citizens need to perceive a “fair exchange” in order to honor their part of the
larger social contract with the government”.
Page 9, paragraph 4, lines 50-52: “Since low compliance of sole proprietors can be almost solely
attributed to opportunities to evade taxes the positive impact of trust on tax compliance can be
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generalized to broader population”. There are several factors generating noncompliance, besides
opportunities to evade. The statement is rather unilateral, it could be softened by rephrasing as “Since
sole proprietors’ low compliance level can be attributed to evasion opportunities, the positive impact
of trust on tax compliance can be extended to a broader population”.
Age 9, paragraph 5, lines 56-59: “If trust in government falls, as public opinion polls indicate has
occurred in the United States and in other countries over the last decades, (American National
Elections Studies, 2012; Edelman Trust Barometer, 2012) the decline in compliance with tax
obligations impose a constraint on the activities of government institutions or require more intrusive
and costly enforcement measures”. For a better understanding, I would suggest rephrasing it as “If
trust in government declines, as has occurred in the United States and other countries over the last
decades according to public opinion polls (American National Elections Studies, 2012; Edelman Trust
Barometer, 2012), the decrease of tax compliance level imposes a constraint on the activities of
government institutions, requiring more instrusive and costly enforcement strategies”.
Page 10, paragraph 1, line 1: “large sector of the citizenry, democratic government can ensure...”.
Please insert the article “a” before “democratic”.
Page 10, references, line 15-19: “Alm & Torgler, 2004a; Alm & Torgler, 2004b” is the same article,
please delete one of the references.
Page 10, references, Cowell 2004: Please insert a space after “Washington”.
Page 10, reference, Edelman Trust Barometer: “Record decline in Government”. Do you mean
“government trust”? Please complete the sentence.
Page 10, references, Levi (1998): The correct spelling is “Braithwaite”.
Page 10, references, Majone (1997): I believe the publishing house is “Edward Elgar”.
Page 10, references, Martinez-Vasquez and Torgler (2005): “Working paper...” appears twice, please
delete one of the two.
Page 11, references: “Torgler, B. (2002, November 14-16, 2002)”. Please indicate only the year, and
not the period.
Page 11, references: Torgler (2004a) and Torgler (2004b) is the same paper, although presented in
different location. Please cite it only once.
Page 11, references: “Treasury Inspector General For Tax Administration. (2008)”. Please delete the
dot after “Administration”. Please spell “for” in lowercase.
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