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1989Individual morality and reputation costs as deterrents to tax evasion406 cited
1974TAXATION AND PUBLIC OPINION IN SWEDEN: AN INTERPRETATION OF RECENT SURVEY DATA369 cited
1992Why people pay taxes : tax compliance and enforcement366 cited
1983The Psychology of Taxation.348 cited
1996A model of tax evasion with group conformity and social customs319 cited
1993A fairness approach to income tax evasion229 cited
1988Handbook of Economic Psychology176 cited

2016Using wellbeing for public policy: Theory, measurement, and recommendations278 cited
2006Tax Compliance as the Result of a Psychological Tax Contract: The Role of Incentives and Responsive Regulation201 cited
2015Shadow economy and tax evasion in the EU176 cited
2018Tax morale and institutional theory: a systematic review175 cited
2006Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers144 cited
2003Deterrence and tax morale in the European Union138 cited
2018Factors Influencing SME Tax Compliance: Evidence from Indonesia135 cited
2013The slippery slope framework on tax compliance: An attempt to formalization

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130 cited