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Cited by

• 1993Taxation with representation132 cited
• 2012Tax compliance of small business owners124 cited
• 1987Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research115 cited
• 1987Taxpayer attitudes toward tax audit risk103 cited
• 1991Tax evasion and occupational choice98 cited
• 1991Framing Justice: Taxpayer Evaluations of Personal Tax Burdens83 cited
• 1985The Return To Tax Simplification: an Econometric Analysis81 cited
• 1998TAX POLICY FROM A PUBLIC CHOICE PERSPECTIVE79 cited
• 2020How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs76 cited
• 1988Compliance Costs and the Tax Avoidance-Tax Evasion Decision76 cited
• 1991THE ECONOMICS OF TAXPAYER COMPLIANCE75 cited
• 2008Forschungsergebnisse in der Betriebswirtschaftlichen Steuerlehre — eine Bestandsaufnahme49 cited
• 1995The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications45 cited
• 2009Is Simple Better? A Conjoint Analysis of the Effects of Tax Complexity on Employee Preferences Concerning Company Pension Plans39 cited
• 2003