Tax Evasion and Tax Compliance: What Have We Learned from the 100 Most Cited Studies?

Abstract

Tax evasion and compliance remain pivotal topics in the realm of fiscal policy and economic research. This paper embarks on an exhaustive analysis of the 100 most cited studies in the field, aiming to synthesize the collective wisdom and insights garnered over decades of rigorous investigation. Our methodology involved sourcing citation counts as of 28/10/2023 from two prominent academic databases: Web of Science and Google Scholar. The range of citations among these pivotal works is extensive, with the most cited paper amassing 12,240 citations, while the least cited, though lesser in number, still holds significant academic weight with 397 citations. Through this rigorous analysis, we identify core themes, methodologies, and findings that have profoundly influenced our understanding of tax behaviors. This research not only offers a comprehensive perspective on the interplay between evasion and compliance but also underscores the enduring relevance of these studies in shaping policy and guiding future academic endeavors. We explore the theoretical foundations, psychological mechanisms, empirical evidence, and global perspectives that shape taxpayer decisions. Our findings underscore the complex interplay of individual attitudes, risk assessments, trust in institutions, and regional variations in influencing compliance. Additionally, we highlight the emerging role of behavioral insights and technological advancements in reshaping the tax landscape. This synthesis serves as a foundational reference for researchers, policymakers, and practitioners aiming to understand and influence tax behavior in an increasingly globalized world. Authors and journals are also ranked based on frequency of appearance on the list.

Keywords: Tax evasion and compliance, fiscal policy, individual attitudes, risk assessments, trust in institutions, regional variations

JEL Classification: E26, H26, O17, A13, A14, K34, K42, Z10, Z13