Tan, Fangfang Public Economics, MPI for Tax Law and Public Finance, Max Planck Society;
http://ssrn.com/abstract=2425522 (Abstract)
Tan, F., & Xiao, E. (2014). Third-Party Punishment: Retribution or Deterrence? Working Paper of the Max Planck Institute for Tax Law and Public Finance, No. 2014-05.