Bergstrom, Blume, and Varian: Voluntary contributions and neutrality.
Marta Faias, Emma Moreno Garcia, Gareth D. Myles
Journal Of Public Economic Theory, vol. 22, 2020, p. 285-301.

Do Students Behave Like Real Taxpayers in the Lab? Evidence from a Real Effort Tax Compliance Experiment
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Journal of Economic Behavior and Organization, vol. 124, 2016, p. 102-114.