Tan, Fangfang Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;
http://ssrn.com/abstract=1977420 (Preprint)
Tan, F., & Yim, A. (2014). Can Strategic Uncertainty Help Deter Tax Evasion? - An Experiment on Auditing Rules. Journal of Economic Psychology, 40, 161-174. doi:10.1016/j.joep.2012.11.005.