@article{publication-8454,
	author={Falkinger, Josef and Walther, Herbert},
	doi={10.1007/BF01227455},
	issn={0931-8658},
	journal={Journal of Economics},
	number=1,
	pages={55-67},
	publisher={Springer},
	title={Separating small and big fish: The case of income tax evasion},
	volume=54,
	year=1991,
}