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Cited by

• 1999Reactance to taxation: Employers’ attitudes towards taxes180 cited
• 2008Sequences of audits, tax compliance, and taxpaying strategies169 cited
• 1999More tax evasion research required in new millennium167 cited
• 2009Local autonomy, tax morale, and the shadow economy160 cited
• 2007Persuasive Communications: Tax Compliance Enforcement Strategies for Sole Proprietors*156 cited
• 2009Tax evasion, tax morale and policy maker's effectiveness155 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
• 2001Tax compliance within the context of gain and loss situations, expected and current asset position, and profession148 cited
• 2006Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers144 cited
• 2012Empathy, sympathy, and tax compliance132 cited
• 2005Tax evasion and income source: A comparative experimental study129 cited
• 2008Individual, cognitive and cultural differences in tax compliance: UK and Italy compared124 cited
• 1992Tax evasion and inequity