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Cited by

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• 2008Tax structure, size of government, and the extension of the voting franchise in Western Europe, 1860–1938193 cited
• 2005Societal Institutions and Tax Effort in Developing Countries185 cited
• 2005The limited role of the personal income tax in developing countries169 cited
• 2008Technology and Taxation in Developing Countries: From Hand to Mouse168 cited
• 2008Tax Challenges Facing Developing Countries160 cited
• 2002Complexity and Compliance: An Empirical Investigation137 cited
• 2021Tax evasion, technology, and inequality122 cited
• 2000Adjusting National Tax Policy to Economic Internationalization Strategies and Outcomes114 cited
• 2002D EMOCRACY AND T AXATION90 cited
• 2013Democratization and the size of government: evidence from the long 19th century86 cited
• 2005The political economy of government size82 cited
• 1999Rethinking Subnational Taxes79 cited
• 2007Local choice of property taxation: evidence from Norway70 cited
• 2015Partial fiscal decentralization and sub-national government fiscal discipline: empirical evidence from OECD countries