Most cited papers in Economic and Fiscal Studies

Economic and Fiscal Studies

What are the most cited papers in Economic and Fiscal Studies?

The most cited paper in Economic and Fiscal Studies is "Consumer Demand. A New Approach." (John Denis Sargan, Kelvin J. Lancaster, 1972), with 1,059 citations. Next come "When Does Privatization Work? The Impact of Private Ownership on Corporate Performance in the Transition Economies" (716) and "HOW TO REFORM A PLANNED ECONOMY: LESSONS FROM CHINA" (544).

Published TypeAccessCitations

Showing 50 of 100 papers. Every paper with more than 45 citations is listed.

Most cited papers, sortable by citations and release date
#	Paper
1	Consumer Demand. A New Approach. John Denis Sargan, Kelvin J. Lancaster · The Economic Journal	Dec 1972	1,059
2	When Does Privatization Work? The Impact of Private Ownership on Corporate Performance in the Transition Economies Roman Frydman, Cheryl W. Gray, Marek P. Hessel et al. · The Quarterly Journal of Economics	Nov 1999	716
3	HOW TO REFORM A PLANNED ECONOMY: LESSONS FROM CHINA John McMillan, Barry J. Naughton · Oxford Review of Economic Policy	1992	544
4	Innowacje i transfer techniki w procesie transformacji. Andrzej H. Jasiński	2006	219
5	Agricultural credit problems and policies during the transition to a market economy in Central and Eastern Europe Johan Swinnen, Hamish R. Gow · Food Policy	Feb 1999	210
6	Competition, Competition Policy and the GATT Bernard M. Hoekman, Petros C. Mavroidis · World Economy	Mar 1994	156
7	Global Trends and Issues in Value Added Taxation Sijbren Cnossen · International Tax and Public Finance	Jul 1998	135
8	Managing the hollow state B. Guy Peters · International Journal of Public Administration	1994	131
9	Cheap Rubbish? Competitive Tendering and Contracting Out in Refuse Collection – 1981–88 Stefan Szymanski, Sean Wilkins · Fiscal Studies	Aug 1993	123
10	Needed mechanisms of corporate governance and finance in Eastern Europe1 Roman Frydman, Edmund S. Phelps, Andrzej Rapaczynski et al. · Economics of Transition	Jun 1993	118
11	On privatization methods in Eastern Europe and their implications1 Philippe Aghion, Olivier Jean Blanchard · Economics of Transition	May 1998	116
12	A Decade in Review: New Zealand’s Experience with Resource Accounting and Budgeting June Pallot · Financial Accountability and Management	Nov 2001	115
13	The 2010 Horizontal Merger Guidelines: From Hedgehog to Fox in Forty Years Carl Shapiro · SSRN Electronic Journal PreprintOpen access	2010	109
14	OLD AND NEW IN MEROVINGIAN TAXATION Walter A. Goffart · Past & Present	1982	105
15	Privatization and Corporate Governance: The Lessons from Securities Market Failure John C. Coffee · SSRN Electronic Journal PreprintOpen access	1999	103
16	Policy Instruments and the Study of Public Policy Kenneth B. Woodside · Canadian Journal of Political Science	Dec 1986	100
17	GOOD GOVERNANCE AS A TOOL OF SUSTAINABLE DEVELOPMENT Ilija Stojanović, Jovo Ateljević, R. Stevan Stević · European Journal of Sustainable Development Open access	May 2016	94
18	Target Ratcheting and Incentives: Theory, Evidence, and New Opportunities Raffi J. Indjejikian, Michal Matějka, Jason D. Schloetzer · The Accounting Review	Mar 2014	94
19	Economic Policy Institute Kellian Clink · Reference Reviews	13 Jan 2017	93
20	Privatization Policies in Central and Eastern Europe Patrick G M Bolton, Gérard Roland, John Vickers et al. · Economic Policy	Oct 1992	90
21	The performance of privatized firms in the Czech Republic Joel T. Harper · Journal of Banking & Finance	Apr 2002	88
22	Management challenges in privatization acquisitions in transition economies Klaus E. Meyer · Journal of World Business	21 Oct 2002	86
23	ELEMENTS OF A THEORY OF MIXED ENTERPRISE† Catherine C. Eckel, Aidan R. Vining · Scottish Journal of Political Economy	Feb 1985	84
24	The Polish Alternative: Old Myths, Hard Facts and New Strategies in the Successful Transformation of the Polish Economy Grzegorz W. Kołodko, Domenico Mario Nuti · SSRN Electronic Journal PreprintOpen access	1999	84
25	Transnational Corporations in the Global World Economic Environment Marcel Kordoš, Sergej Vojtovič · Procedia - Social and Behavioral Sciences Conference paperOpen access	Sep 2016	83
26	Cost Sharing in Higher Education: Tuition, Financial Assistance and Accessibility in Comparative Perspective. D. Bruce Johnstone Book chapter	2006	82
27	The Redistributive Effect and Progressivity of Taxes Revisited: An International Comparison across the European Union Gerlinde Verbist, Francesco Figari · FinanzArchiv Public Finance Analysis	2014	79
28	Privatization versus Private Sector Initial Public Offerings in Poland Wolfgang Aussenegg · Multinational Finance Journal Open access	Jun 2000	76
29	Making a market: Mass privatization in the Czech and Slovak Republics Nemat Shafik · World Development	Jul 1995	76
30	How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them? Leonard E. Burman, Christopher Geissler, Eric Toder · American Economic Review Open access	Apr 2008	75
31	Does Macroeconomic Reform Cause Structural Adjustment? Lessons from Poland Andrew Berg · Journal of Comparative Economics	Jun 1994	75
32	Transition to the Market Economy: Poland, 1989-93 in Comparative Perspective Leszek Balcerowicz · Economic Policy	Dec 1994	74
33	Eclipse of the Public Corporation or Eclipse of the Public Markets? Craig Doidge, Kathleen M. Kahle, George Andrew Karolyi et al. · Journal of applied corporate finance Open access	Mar 2018	72
34	Relations of GDP growth and development of SMEs in Poland Maciej Woźniak, Joanna Duda, Aleksandra Gąsior et al. · Procedia Computer Science Conference paperOpen access	2019	72
35	The Ethics of Tax Evasion: A Survey of Business Students in Poland Robert W. McGee, Arkadiusz Bernal · SSRN Electronic Journal PreprintOpen access	2006	72
36	Home Bias and Market Integration in the EU Narcissa Balta, Juan Delgado · CESifo Economic Studies	9 Oct 2008	69
37	Recenzja - Marta Juchnowicz (red.), Zarządzanie kapitałem ludzkim. Procesy – narzędzia – aplikacje, Polskie Wydawnictwo Ekonomiczne, Warszawa 2014. Katarzyna Włodarczyk	2015	68
38	United States-China two-way direct investment: Opportunities and challenges David Dollar · Journal of Asian Economics	30 Mar 2017	68
39	ULRICH BECK: WŁADZA I PRZECIWWŁADZA W EPOCE GLOBALNEJ. NOWA EKONOMIA POLITYKI ŚWIATOWEJ, PRZEŁOŻYŁ JERZY ŁOZIŃSKI, WYDAWNICTWO NAUKOWE SCHOLAR, WARSZAWA 2005, Tadeusz Godlewski · Polityka i Społeczeństwo Open access	2007	68
40	O potrzebie nowej ekonomii w kontekście książki Dokąd zmierza świat. Ekonomia polityczna przyszłości Grzegorza W. Kołodki, Prószyński i s-ka, Warszawa 2013, ss. 447 Michał Gabriel Woźniak · Nierówności społeczne a wzrost gospodarczy Open access	2013	68
41	Study and Reports on the VAT Gap in the EU-28 Member States: 2020 Final Report Grzegorz Poniatowski, Adam Śmietanka, Misha Bonch-Osmolovskiy · SSRN Electronic Journal PreprintOpen access	2020	67
42	The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland Alicja A. Jaruga, Justyna Fijałkowska, Małgorzata Jaruga-Baranowska et al. · Accounting in Europe	Jun 2007	67
43	National Tax Systems versus the European Capital Market Alberto Giovannini, Edmond Malinvaud, Colin Mayer · Economic Policy	Oct 1989	67
44	Is the Tax Expenditure Concept Still Relevant? Leonard E. Burman · National Tax Journal	Sep 2003	67
45	Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice? Iwona Vellam · Accounting in Europe	Sep 2004	66
46	Is There a Need for Harmonizing Capital Income Taxes within EC Countries? A.L. Bovenberg · SSRN Electronic Journal PreprintOpen access	1990	65
47	Kryzys na światowych rynkach finansowych - wpływ na rynek finansowy w Polsce oraz implikacje dla sektora realnego Michał Konopczak, Rafał Sieradzki, Michał Wiernicki · Bank i Kredyt	2010	63
48	Foreign Direct Investment and Unemployment: VAR Analysis for Poland in the Years 1995-2009 Adam Adam, Mirosława Żurek · EUROPEAN RESEARCH STUDIES JOURNAL Open access	Nov 2011	63
49	Study of legislative and administrative obstacles to SMEs business in the Czech Republic and Slovakia Beáta Gavurová, Jaroslav Belás, Yuriy Valentynovych Bilan et al. · Oeconomia Copernicana Open access	30 Dec 2020	62
50	The Clash Between European Freedoms and National Direct Tax Law: Public Interest Defences Available to the Member States Servaas van Thiel, Georg Kofler, Axel Cordewener · Common Market Law Review	Dec 2009	61

Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.