Topic · Taxation and Compliance Studies
Most cited papers in Taxation and Compliance Studies
What are the most cited papers in Taxation and Compliance Studies?
The most cited paper in Taxation and Compliance Studies is "Does Social Capital Have an Economic Payoff? A Cross-Country Investigation" (Steve Knack, Philip Keefer, 1997), with 7,598 citations. Next come "Income tax evasion: a theoretical analysis" (4,965) and "Fairness as a Constraint on Profit Seeking: Entitlements in the Market" (3,239).
Showing 50 of 100 papers. Every paper with more than 720 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Does Social Capital Have an Economic Payoff? A Cross-Country Investigation Steve Knack, Philip Keefer · The Quarterly Journal of Economics | Nov 1997 | 7,598 |
| 2 | Income tax evasion: a theoretical analysis Michael Allingham, Agnar Sandmo · Journal of Public Economics | Nov 1972 | 4,965 |
| 3 | Fairness as a Constraint on Profit Seeking: Entitlements in the Market Daniel J. Kahneman, Jack L. Knetsch, Richard H. Thaler · Cambridge University Press eBooks | 25 Sep 2000 | 3,239 |
| 4 | Shadow Economies: Size, Causes, and Consequences Friedrich Georg SCHNEIDER, Dominik H. Enste · Journal of Economic Literature | Mar 2000 | 3,075 |
| 5 | A review of tax research Michelle Hanlon, Shane M. Heitzman · Journal of Accounting and Economics | 20 Sep 2010 | 2,923 |
| 6 | Private credit in 129 countries☆ Simeon Djankov, Caralee McLiesh, Andrei Shleifer · Journal of Financial Economics | 25 Jan 2007 | 2,889 |
| 7 | Salience and Taxation: Theory and Evidence Raj Chetty, Adam Looney, Kory Kroft · American Economic Review | Aug 2009 | 2,811 |
| 8 | The Impact of Social Structure on Economic Outcomes Mark S. Granovetter · The Journal of Economic Perspectives | Feb 2005 | 2,780 |
| 9 | EFFECTS OF PROCEDURAL AND DISTRIBUTIVE JUSTICE ON REACTIONS TO PAY RAISE DECISIONS. Robert G. Folger, Mary A. Konovsky · Academy of Management Journal | Mar 1989 | 2,414 |
| 10 | Public Goods and Ethnic Divisions Alberto Alesina, Reza Baqir, William Russell Easterly · The Quarterly Journal of Economics | Nov 1999 | 2,369 |
| 11 | Women as Policy Makers: Evidence from a Randomized Policy Experiment in India Raghabendra Chattopadhyay, Esther Duflo · Econometrica | 19 Jul 2004 | 2,289 |
| 12 | Are family firms more tax aggressive than non-family firms? Shuping Chen, Xia Chen, Qiang Cheng et al. · Journal of Financial Economics | 27 Aug 2009 | 2,047 |
| 13 | The Regulation of Labor Juan Carlos Botero, Simeon Djankov, R. L. Porta et al. · The Quarterly Journal of Economics | Nov 2004 | 2,039 |
| 14 | Relational Contracts and the Theory of the Firm George Pierce Baker, Robert S. Gibbons, Kevin J. Murphy · The Quarterly Journal of Economics | Feb 2002 | 1,799 |
| 15 | Are corruption and taxation really harmful to growth? Firm level evidence Raymond J. Fisman, Jakob Svensson · Journal of Development Economics | 12 Sep 2006 | 1,720 |
| 16 | People's opium? Religion and economic attitudes Luigi Guiso, Paola Sapienza, Luigi Zingales · Journal of Monetary Economics | 2003 | 1,714 |
| 17 | Employee theft as a reaction to underpayment inequity: The hidden cost of pay cuts. Jerald Greenberg · Journal of Applied Psychology | Oct 1990 | 1,680 |
| 18 | The Effects of Executives on Corporate Tax Avoidance Scott Dyreng, Michelle Hanlon, Edward L. Maydew · The Accounting Review | 30 Jun 2010 | 1,535 |
| 19 | Fairness and Redistribution Alberto Alesina, George-Marios Angeletos · American Economic Review | Aug 2005 | 1,529 |
| 20 | Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego · The Accounting Review | Mar 2009 | 1,512 |
| 21 | Informality Revisited William F. Maloney · World Development | 11 Jun 2004 | 1,491 |
| 22 | Informality and Development Rafael La Porta, Andrei Shleifer · The Journal of Economic Perspectives | 30 Jul 2014 | 1,471 |
| 23 | Who Is Against Immigration? A Cross-Country Investigation of Individual Attitudes toward Immigrants Anna Maria Mayda · The Review of Economics and Statistics | Aug 2006 | 1,447 |
| 24 | Can Labor Regulation Hinder Economic Performance? Evidence from India Timothy Besley, Robin Burgess · The Quarterly Journal of Economics | Feb 2004 | 1,438 |
| 25 | Market Insurance, Self-Insurance, and Self-Protection Isaac Ehrlich, Gary S. Becker · Journal of Political Economy | Jul 1972 | 1,411 |
| 26 | Social Mobility and Redistributive Politics Thomas Piketty · The Quarterly Journal of Economics | Aug 1995 | 1,398 |
| 27 | Dodging the grabbing hand: the determinants of unofficial activity in 69 countries Eric Friedman, Simon Johnson, Daniel Kaufmann et al. · Journal of Public Economics | Jun 2000 | 1,395 |
| 28 | Diversification strategy and profitability Richard P. Rumelt · Strategic Management Journal | Oct 1982 | 1,380 |
| 29 | Enforced versus voluntary tax compliance: The “slippery slope” framework Erich M. Kirchler, Erik Hoelzl, Ingrid Wahl · Journal of Economic Psychology | 5 Jul 2007 | 1,355 |
| 30 | Financial Literacy Explicated: The Case for a Clearer Definition in an Increasingly Complex Economy David L. Remund · Journal of Consumer Affairs | Jun 2010 | 1,338 |
| 31 | The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review Emmanuel Saez, Joel Slemrod, Seth H. Giertz · Journal of Economic Literature | Mar 2012 | 1,326 |
| 32 | What Do Platforms Do? Understanding the Gig Economy Steven P. Vallas, Juliet B. Schor · Annual Review of Sociology | 21 Apr 2020 | 1,297 |
| 33 | Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica | 2011 | 1,276 |
| 34 | Attitudes toward Highly Skilled and Low-skilled Immigration: Evidence from a Survey Experiment Jens Hainmueller, Michael Hiscox · American Political Science Review | Feb 2010 | 1,203 |
| 35 | Cheating Ourselves: The Economics of Tax Evasion Joel Slemrod · The Journal of Economic Perspectives | 2007 | 1,193 |
| 36 | The Unofficial Economy in Transition Simon Johnson, Daniel Kaufmann, Andrei Shleifer et al. · Brookings Papers on Economic Activity | 1997 | 1,181 |
| 37 | Corporate Tax Avoidance and Firm Value Mihir A. Desai, Dhammika Dharmapala · The Review of Economics and Statistics | 23 Jul 2009 | 1,156 |
| 38 | What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement Michelle Hanlon, Joel Slemrod · Journal of Public Economics | 25 Sep 2008 | 1,150 |
| 39 | Social preferences, self-interest, and the demand for redistribution Christina M. Fong · Journal of Public Economics | Nov 2001 | 1,144 |
| 40 | Testing for Altruism and Social Pressure in Charitable Giving Stefano DellaVigna, John A. List, Ulrike Malmendier · The Quarterly Journal of Economics | 18 Jan 2012 | 1,114 |
| 41 | Corruption, Norms, and Legal Enforcement: Evidence from Diplomatic Parking Tickets Raymond J. Fisman, Edward A. Miguel · Journal of Political Economy | Dec 2007 | 1,113 |
| 42 | On-the-Job Training: Costs, Returns, and Some Implications Jacob Mincer · Journal of Political Economy | Oct 1962 | 1,099 |
| 43 | E – Government for Developing Countries: Opportunities and Challenges Valentina Ndou · The Electronic Journal of Information Systems in Developing Countries | Jun 2004 | 1,095 |
| 44 | Financial flexibility and the choice between dividends and stock repurchases Murali Jagannathan · Journal of Financial Economics | Sep 2000 | 1,090 |
| 45 | Capture and Governance at Local and National Levels Pranab Bardhan, Dilip Mookherjee · American Economic Review | May 2000 | 1,080 |
| 46 | Small and Medium Enterprises Across the Globe Meghana Ayyagari, Thorsten Beck, Asli Demirgüç‐Kunt · Small Business Economics | 25 Jan 2007 | 1,076 |
| 47 | Effective tax rates in macroeconomics Enrique G. Mendoza, Assaf Razin, Linda L. Tesar · Journal of Monetary Economics | Dec 1994 | 1,071 |
| 48 | Who Must Pay Bribes and How Much? Evidence from a Cross Section of Firms Jakob Svensson · The Quarterly Journal of Economics | Feb 2003 | 1,064 |
| 49 | Shadow economies around the world: what do we really know? Friedrich Georg SCHNEIDER · European Journal of Political Economy | 16 Dec 2004 | 1,061 |
| 50 | You Say Illegal, I Say Legitimate: Entrepreneurship in the Informal Economy Justin Wolfgang Webb, László Tihanyi, R. Duane Ireland et al. · Academy of Management Review | Jul 2009 | 1,060 |
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.