J. Abric, Jeux, conflits et représentations sociales, 1976.

J. Abric, Coopération, compétition et représentations sociales, Cousset, 1987.

I. Ajzen, The Theory of Planned Behavior. Organizational behavioral and human decision processes, pp.179-211, 1991.

M. Allingham and A. Sandmo, Income tax evasion: a theoretical analysis, Journal of Public Economics, vol.1, issue.3-4, 1972.
DOI : 10.1016/0047-2727(72)90010-2

J. Alm, A perspective on the experimental analysis of taxpayer reporting, The Accounting Review, vol.55, issue.3, pp.577-93, 1991.

J. Alm, G. H. Mcclelland, and W. D. Schulze, Why do people pay taxes?, Journal of Public Economics, vol.48, issue.1, pp.21-38, 1992.
DOI : 10.1016/0047-2727(92)90040-M

S. E. Asch, Forming impressions of personality., The Journal of Abnormal and Social Psychology, vol.41, issue.3, pp.258-290, 1946.
DOI : 10.1037/h0055756

A. Bandura, A social cognitive approach to the exercise of control over AIDS infection Adolescents and aids: A generation in jeopardy, 1992.

R. H. Bates and D. Lien, A Note on Taxation, Development, and Representative Government, Politics & Society, vol.14, issue.1, pp.53-70, 1985.
DOI : 10.1177/003232928501400102

G. S. Becker, Crime and Punishment: An Economic Approach, Journal of Political Economy, vol.76, issue.2, pp.169-217, 1968.
DOI : 10.1086/259394

L. Bègue and M. Bastounis, Two Spheres of Belief in Justice: Extensive Support for the Bidimensional Model of Belief in a Just World, Journal of Personality, vol.37, issue.(1, pp.435-463, 2003.
DOI : 10.1111/1467-6494.7103007

J. Benzécri and J. E. Dunod-benzécri, Analyse des Données: 1 La Taxinomie L'Analyse des Données: 2 L'Analyse des correspondances Commission d'enquête sur l'évasion des capitaux et des actifs hors de France et ses incidences fiscales, p.673, 1976.

V. Braithwaite, The Community Hopes, Fear and Actions Survey: goals and measures. Centre for Tax Integrity System Working Paper 2, 2001.

D. T. Campbell, Common fate, similarity, and other indices of the status of aggregates of persons as social entities, Behavioral Science, vol.20, issue.1, pp.14-25, 1958.
DOI : 10.1002/bs.3830030103

E. Castano, M. Paladino, A. Coull, and V. Y. Yzerbyt, Protecting the ingroup stereotype: Ingroup identification and the management of deviant ingroup members, British Journal of Social Psychology, vol.41, issue.3, pp.365-385, 2002.
DOI : 10.1348/014466602760344269

J. Cohen, Statistical power analysis for the behavioral sciences (Rev, 1977.

J. Cohen, A power primer., Psychological Bulletin, vol.112, issue.1, pp.155-159, 1992.
DOI : 10.1037/0033-2909.112.1.155

J. A. Dubin and L. L. Wilde, An empirical analysis of federal income tax auditing and compliance, National Tax Journal, vol.41, pp.61-74, 1988.

E. Durkheim, Représentations individuelles et représentations collectives, 1898.
DOI : 10.1522/cla.due.rep1

J. Edlund, J. Sevä, and I. , Exploring the something for nothing syndrome, confused citizens or free riders?, 2012.

J. Falkinger and H. Walther, Separating small and big fish: The case of income tax evasion, Journal of Economics Zeitschrift f???r National???konomie, vol.3, issue.1, pp.55-67, 1991.
DOI : 10.1007/BF01227455

J. Falkinger and H. Walther, Rewards Versus Penalties: on a New Policy against Tax Evasion, Public Finance Review, vol.19, issue.1, pp.67-79, 1991.
DOI : 10.1177/109114219101900104

L. Festinger and J. M. Carlsmith, Cognitive consequences of forced compliance., The Journal of Abnormal and Social Psychology, vol.58, issue.2, pp.203-210, 1959.
DOI : 10.1037/h0041593

R. Forsythe, J. L. Horowitz, N. E. Savin, and M. Sefton, Fairness in Simple Bargaining Experiments, Games and Economic Behavior, vol.6, issue.3, pp.347-369, 1994.
DOI : 10.1006/game.1994.1021

N. Friedland, S. Maital, and A. Rutenberg, A simulation study of income tax evasion, Journal of Public Economics, vol.10, issue.1, pp.107-116, 1978.
DOI : 10.1016/0047-2727(78)90008-7

F. Gahvari, The nature of government expenditures and the shape of the laffer curve, Journal of Public Economics, vol.40, issue.2, pp.40-251, 1989.
DOI : 10.1016/0047-2727(89)90006-6

M. J. Graetz and L. L. Wilde, The economics of tax compliance: Fact and fantasy, National Tax Journal, vol.38, pp.355-363, 1985.

F. Guala and L. Mittone, Experiments in economics: External validity and the robustness of phenomena, Journal of Economic Methodology, vol.8, issue.4, pp.495-515, 2005.
DOI : 10.1093/0198244274.001.0001

W. Güth, R. Schmittberger, and B. Schwarze, An experimental analysis of ultimatum bargaining, Journal of Economic Behavior & Organization, vol.3, issue.4, pp.367-388, 1982.
DOI : 10.1016/0167-2681(82)90011-7

C. L. Hafer and L. Bègue, Experimental Research on Just-World Theory: Problems, Developments, and Future Challenges., Psychological Bulletin, vol.131, issue.1, pp.128-167, 2005.
DOI : 10.1037/0033-2909.131.1.128

C. L. Hafer, L. Bègue, B. L. Choma, and J. L. Dempsey, Belief in a Just World and Commitment to Long-Term Deserved Outcomes, Social Justice Research, vol.103, issue.4, pp.429-444, 2005.
DOI : 10.1007/s11211-005-8569-3

D. J. Hasseldine and K. J. Bebbington, Blending economic deterrence and fiscal psychology models in the design of responses to tax evasion: The New Zealand experience, Journal of Economic Psychology, vol.12, issue.2, pp.299-324, 1991.
DOI : 10.1016/0167-4870(91)90018-O

F. Heider, Attitudes and Cognitive Organization, The Journal of Psychology, vol.21, issue.1, pp.107-112, 1946.
DOI : 10.1037/h0055425

R. Inglehart, E. Kirchler, B. Maciejovsky, and F. Schneider, Modernization and Post modernization. Cultural, Economic, and Political Change in 43 Societies Everyday representa-tions of tax avoidance, tax evasion, and tax flight: Do legal differences matter, Journal of Economic Psychology, vol.24, issue.4, pp.535-53, 1997.

E. Kirchler, The economic psychology of tax behaviour, 2007.
DOI : 10.1017/CBO9780511628238

E. Kirchler, L. Mittone, B. Kastlunger, and J. Pitters, Sequences of Audits, Tax Compliance, and Taxpaying Strategies, Journal of Economic Psychology, vol.30, pp.405-418, 2009.

E. Kirchler, S. Muehlbacher, B. Kastlunger, and I. Wahl, Why pay Taxes? A review of Tax compliance decisions, Developing Alternative Frameworks for Explaining Tax Compliance, pp.15-31, 2010.

E. Kirchler, J. Alm, and S. Muehlbacher, Rethinking the Research Paradigms for Analysing Tax Compliance Behaviour, pp.33-40, 2012.

L. Lévy-garboua, D. Masclet, and C. Montmarquette, A micro-foundation for the Laffer curve in a real effort experiment, 2005.

M. Lindeman and M. Verkasalo, Measuring Values With the Short Schwartz's Value Survey, Journal of Personality Assessment, vol.85, issue.2, pp.170-178, 2005.
DOI : 10.1207/s15327752jpa8502_09

I. M. Lipkus, C. Dalbert, and I. C. Siegler, The Importance of Distinguishing the Belief in a Just World for Self Versus for Others: Implications for Psychological Well-Being, Personality and Social Psychology Bulletin, vol.22, issue.7, 1996.
DOI : 10.1177/0146167296227002

E. Masson and S. Moscovici, Les mutations dans la pratique alimentaire, 1997.

M. E. Mccullough, R. A. Emmons, and J. Tsaang, The grateful disposition: A conceptual and empirical topography., Journal of Personality and Social Psychology, vol.82, issue.1, pp.112-127, 2002.
DOI : 10.1037/0022-3514.82.1.112

L. Mittone, Dynamic behaviour in tax evasion: An experimental approach, The Journal of Socio-Economics, vol.35, issue.5, 2005.
DOI : 10.1016/j.socec.2005.11.065

S. Moscovici, La psychanalyse, son image et son public, 1961.
DOI : 10.3917/puf.mosco.2004.01

R. Nichita, Does perceived governmental efficiency in managing tax money drive compliance? Evidence from a tax game. P.H.D. Dissertation of the university of Cluj-Napoca faculty of economics and business administration, 2012.

T. M. Porcano, Correlates of tax evasion, Journal of Economic Psychology, vol.9, issue.1, pp.47-67, 1988.
DOI : 10.1016/0167-4870(88)90031-1

P. M. Reckers, D. L. Sanders, and S. J. Roark, The Influence of Ethical Attitudes on Taxpayer Compliance, National Tax Journal, vol.67, pp.825-836, 1994.

M. Reinert, Une méthode de classification descendante hiérarchique, 1983.

M. Rokeach, The Nature of Human Values, 1973.

A. E. Roth, V. Prasnikar, M. Okuno-fujiwara, and S. Zamir, Bargaining and Market Behavior in Jerusalem, American Economic Review, vol.81, pp.1068-1095, 1991.

M. Rouquette, La pensée sociale Introduction à la psychologie sociale, pp.299-327, 1973.

M. Rouquette, Représentations sociales et idéologie, Des attitudes aux attributions. Sur la construction de la réalité sociale, pp.163-173, 1996.

M. N. Rouquette and C. Bonardi, La communication sociale Quelle place occupe la mémoire sociale dans le champ des représentations sociales ?, La mémoire sociale, pp.33-49, 1998.

G. Schmölders, Survey research in public finance: A behavioral approach to fiscal theory, Public Finance, vol.25, issue.2, pp.300-306, 1970.

S. H. Schwartz, Universals in the content and structure of values: Theory and empirical tests in 20 countries, Advances in experimental social psychology, pp.1-65, 1992.

S. H. Schwartz, A. Lehmann, and S. Roccas, Multimethod probes of basic human values Social Psychology and Culture Context: Essays in Honor of Harry C. Triandis, 1999.

S. H. Schwartz and T. Rubel, Sex differences in value priorities: Cross-cultural and multimethod studies., Journal of Personality and Social Psychology, vol.89, issue.6, pp.1010-1028, 2005.
DOI : 10.1037/0022-3514.89.6.1010

S. H. Schwartz, Value Orientations: Measurement, Antecedents and Consequences Across Nations, 2006.
DOI : 10.4135/9781849209458.n9

R. D. Schwartz and S. Orleans, On Legal Sanctions, The University of Chicago Law Review, vol.34, issue.2, pp.274-300, 1967.
DOI : 10.2307/1598934

R. Shankland and F. Vallet, Le questionnaire d'orientation reconnaissante, 2010.

T. N. Srinivasan, Tax evasion: A model, Journal of Public Economics, vol.2, issue.4, pp.339-346, 1973.
DOI : 10.1016/0047-2727(73)90024-8

J. Tavani, Mémoire Sociale & Pensée Sociale, 2012.

S. E. Taylor and G. Brown, Illusion and well-being: A social psychological perspective on mental health., Psychological Bulletin, vol.103, issue.2, pp.193-210, 1988.
DOI : 10.1037/0033-2909.103.2.193

T. R. Tyler, Why people obey the law: Procedural justice, legitimacy, and compliance, 1990.

P. Vergès, L'évocation de l'argent: une méthode pour la définition du noyau central d'une représentation, Bulletin de Psychologie, vol.65, pp.203-209, 1992.

P. Webley, M. Cole, and O. Eidjar, The prediction of self-reported and hypothetical tax-evasion: Evidence from England, France and Norway, Journal of Economic Psychology, vol.22, issue.2, pp.141-55, 2001.
DOI : 10.1016/S0167-4870(01)00026-5

M. Wenzel and N. Taylor, TOWARD EVIDENCE-BASED TAX ADMINISTRATION, Australian Journal of Social Issues, vol.578, issue.3, pp.409-430, 2003.
DOI : 10.1002/j.1839-4655.2003.tb01153.x

M. Wenzel, An analysis of norm processes in tax compliance, Journal of Economic Psychology, vol.25, issue.2, pp.213-228, 2004.
DOI : 10.1016/S0167-4870(02)00168-X

R. Wolter, C. Gurrieri, and E. Sorriba, Empirical Illustration of the Hierarchical Organisation of Social Thought: A Domino Effect?, Interamerican Journal of Psychology, vol.43, pp.1-11, 2009.

J. L. Zaichkowsky, Measuring the Involvement Construct, Journal of Consumer Research, vol.12, issue.3, pp.341-352, 1985.
DOI : 10.1086/208520

J. L. Zaichkowsky, The Personal Involvement Inventory: Reduction, Revision, and Application to Advertising, Journal of Advertising, vol.14, issue.2, pp.59-70, 1994.
DOI : 10.1080/00913367.1989.10673162

L. Conformite-(-obéissance, honorer et respecter ses parents et les plus âgés, discipline imposée à soi-même, politesse)

L. Securite, sécurité nationale, sécurité familiale, ordre social, propreté, réciprocité des services) ? Identification au groupe