Decision frame and opportunity as determinants of tax cheating. An international experimental study

Henry S.J. Robben, Paul Webley, Russell H. Weigel, Karl Erik Wärneryd, Karyl A. Kinsey, Dick J. Hessing, Francisco Alvira Martin, Henk Elffers, Richard Wahlund, Luk Van Langenhove, Susan B. Long, John T. Scholz