E. Bartolomé Peral, H. Dülmer, and L. Coromina Soler, “The The Tax Compliance Puzzle: Economic and Moral Effects on Fiscal Evasion in Spain”, PyG, vol. 30, no. 1, Apr. 2023, Accessed: Oct. 12, 2026. Available: http://www.politicaygobierno.cide.edu/index.php/pyg/article/view/1449