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• 2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation201 cited
• 1998Tax Evasion and Tax Compliance187 cited
• 2013Behavioral dynamics of tax evasion – A survey182 cited
• 2003Tax morale : theory and empirical analysis of tax compliance170 cited
• 2009Local autonomy, tax morale, and the shadow economy160 cited
• 2009The Evolution of Tax Morale in Modern Spain157 cited
• 2011Walking Inside the Potential Tax Evader’s Mind: Tax Morale Does Matter153 cited
• 2008Getting the word out: Enforcement information dissemination and compliance behavior152 cited
• 2006Russian attitudes toward paying taxes – before, during, and after the transition147 cited
• 2005Tax evasion and income source: A comparative experimental study129 cited
• 2007Tax Morale and Institutions128 cited
• 2008An egocentric model of the relations among the opportunity to underreport, social norms, ethical beliefs, and underreporting behavior118 cited
• 2014Behavioral Dynamics of Tax Evasion – A Survey114 cited
• 2019Tax Compliance and Administration110 cited
• 2006