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• 2002Tax evasion, civic duty and the law abiding citizen287 cited
• 2007Why do people pay taxes? Prospect theory versus expected utility theory274 cited
• 2010GENDER AND PUBLIC ATTITUDES TOWARD CORRUPTION AND TAX EVASION249 cited
• 2003Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter?241 cited
• 2003To evade taxes or not to evade: that is the question240 cited
• 1993A fairness approach to income tax evasion229 cited
• 2019Trust and power as determinants of tax compliance across 44 nations227 cited
• 2002Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley.219 cited
• 2006Dynamic behaviour in tax evasion: An experimental approach198 cited
• 1997Tax Evasion and Moral Constraints: some Experimental Evidence197 cited
• 1998Tax Evasion and Tax Compliance187 cited
• 2003Tax morale : theory and empirical analysis of tax compliance170 cited