OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

EnhancingTax Compliance through Coercive and Legitimate Power ofTax Authorities by Concurrently Diminishing or Facilitating Trust inTax Authorities
Eva Hofmann, Katharina Gangl, Erich Kirchler, et al.
Law & Policy (2014) Vol. 36, Iss. 3, pp. 290-313
Open Access | Times Cited: 89

Showing 1-25 of 89 citing articles:

Tax authorities' interaction with taxpayers: A conception of compliance in social dilemmas by power and trust
Katharina Gangl, Eva Hofmann, Erich Kirchler
New Ideas in Psychology (2015) Vol. 37, pp. 13-23
Open Access | Times Cited: 185

Testing the “slippery slope framework” among self-employed taxpayers
Christoph Kogler, Stephan Muehlbacher, Erich Kirchler
Economics of Governance (2015) Vol. 16, Iss. 2, pp. 125-142
Closed Access | Times Cited: 105

Enhancing feelings of security: How institutional trust promotes interpersonal trust
Giuliana Spadaro, Katharina Gangl, Jan‐Willem van Prooijen, et al.
PLoS ONE (2020) Vol. 15, Iss. 9, pp. e0237934-e0237934
Open Access | Times Cited: 101

Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners
Lemessa Bayissa Gobena, Marius van Dijke
Journal of Economic Psychology (2015) Vol. 52, pp. 24-37
Open Access | Times Cited: 100

Authorities' Coercive and Legitimate Power: The Impact on Cognitions Underlying Cooperation
Eva Hofmann, Barbara Hartl, Katharina Gangl, et al.
Frontiers in Psychology (2017) Vol. 8
Open Access | Times Cited: 72

Power versus trust – what matters more in collaborative consumption?
Eva Hofmann, Barbara Hartl, Elfriede Penz
Journal of Services Marketing (2017) Vol. 31, Iss. 6, pp. 589-603
Open Access | Times Cited: 65

Impact of institutional environment quality on tax evasion: A comparative investigation of old versus new EU members
Ahmed Yamen, Amir Allam, Ahmed Bani‐Mustafa, et al.
Journal of International Accounting Auditing and Taxation (2018) Vol. 32, pp. 17-29
Open Access | Times Cited: 61

Tax Complexity and Firm Tax Evasion: A Cross-Country Investigation
Prianto Budi Saptono, Gustofan Mahmud, Fauzilah Salleh, et al.
Economies (2024) Vol. 12, Iss. 5, pp. 97-97
Open Access | Times Cited: 7

Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation
Carlin Dowling, W. Robert Knechel, Robyn Moroney
Abacus (2018) Vol. 54, Iss. 3, pp. 353-380
Open Access | Times Cited: 59

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power
Barbara Hartl, Eva Hofmann, Katharina Gangl, et al.
PLoS ONE (2015) Vol. 10, Iss. 4, pp. e0123355-e0123355
Open Access | Times Cited: 52

National culture and tax evasion: The role of the institutional environment quality
Amir Allam, Tantawy Moussa, Mona Abdelhady, et al.
Journal of International Accounting Auditing and Taxation (2023) Vol. 52, pp. 100559-100559
Open Access | Times Cited: 14

Fear and caring: Procedural justice, trust, and collective identification as antecedents of voluntary tax compliance
Lemessa Bayissa Gobena, Marius van Dijke
Journal of Economic Psychology (2017) Vol. 62, pp. 1-16
Open Access | Times Cited: 43

The impact of powerful authorities and trustful taxpayers: evidence for the extended slippery slope framework from Austria, Finland, and Hungary
Katharina Gangl, Eva Hofmann, Barbara Hartl, et al.
Policy Studies (2019) Vol. 41, Iss. 1, pp. 98-111
Open Access | Times Cited: 40

Power and Trust as Determinants of Tax Compliance Costs
Heinrich Dixon, Sharon Smulders, Elza Odendaal
International Journal of Applied Research in Business and Management (2025) Vol. 6, Iss. 1
Open Access

The influence of tax authorities on the employment of tax practitioners: Empirical evidence from a survey and interview study
Jane Frecknall‐Hughes, Katharina Gangl, Eva Hofmann, et al.
Journal of Economic Psychology (2023) Vol. 97, pp. 102629-102629
Closed Access | Times Cited: 9

Coercive and legitimate authority impact tax honesty: evidence from behavioral and ERP experiments
Katharina Gangl, Daniela M. Pfabigan, Claus Lamm, et al.
Social Cognitive and Affective Neuroscience (2017) Vol. 12, Iss. 7, pp. 1108-1117
Open Access | Times Cited: 26

Corporate tax compliance: Is a change towards trust-based tax strategies justified?
Maarten Siglé, Sjoerd Goslinga, Roland F. Speklé, et al.
Journal of International Accounting Auditing and Taxation (2018) Vol. 32, pp. 3-16
Closed Access | Times Cited: 24

Public Oversight of Audit Firms: The Slippery-Slope of Enforcing Regulation
Carlin Dowling, W. Robert Knechel, Robyn Moroney
SSRN Electronic Journal (2015)
Closed Access | Times Cited: 22

Inheritance tax compliance – earmarking with normative value principles
Jennifer Stark, Erich Kirchler
International Journal of Sociology and Social Policy (2017) Vol. 37, Iss. 7/8, pp. 452-467
Open Access | Times Cited: 22

Trust in government and electronic levy payment decisions in Ghana
Benjamin Amoah, Anthony Amoah, Edmund Kwablah, et al.
Urban Governance (2023) Vol. 3, Iss. 4, pp. 252-258
Open Access | Times Cited: 7

COVID-19 Policy Actions, Trust in Government and Tax Compliance Intentions: A Study of the British Self-Employment Income Support Scheme
Zhifeng Chen, Haiming Hang, Weisha Wang
Journal of Business Ethics (2024)
Closed Access | Times Cited: 2

Digitalization of Tax Administration and Tax Avoidance
Rida Belahouaoui, El Houssain Attak
Advances in finance, accounting, and economics book series (2024), pp. 200-225
Closed Access | Times Cited: 2

QUO VADIS KEPATUHAN PAJAK?
Yenni Mangoting
Jurnal Akuntansi Multiparadigma (2018) Vol. 9, Iss. 3
Open Access | Times Cited: 19

Using “responsive regulation” to reduce tax base erosion
James Alm, Peter Gerbrands, Erich Kirchler
Regulation & Governance (2020) Vol. 16, Iss. 3, pp. 738-759
Open Access | Times Cited: 18

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