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:

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

Showing 18 citing articles:

Tax havens reexamined: The impact of global digital tax reforms on international taxation
Etinosa Igbinenikaro, Adefolake Olachi Adewusi
World Journal of Advanced Science and Technology (2024) Vol. 5, Iss. 2, pp. 001-012
Open Access | Times Cited: 37

Tax evasion, technology, and inequality
James Alm
Economics of Governance (2021) Vol. 22, Iss. 4, pp. 321-343
Open Access | Times Cited: 77

Differences in tax evasion attitudes between students and entrepreneurs under the slippery slope framework
Larissa M. Batrancea, Janusz Kudła, Barbara Błaszczak, et al.
Journal of Economic Behavior & Organization (2022) Vol. 200, pp. 464-482
Open Access | Times Cited: 30

Legal Analysis of Transnational Digital Service Taxation Issues in the Field of International Tax Law
Yuxiang Huang
Applied Mathematics and Nonlinear Sciences (2025) Vol. 10, Iss. 1
Open Access

Good Governance and Tax Compliance among SMEs in Nigeria: A Moderating Role of Socio-economic Factors
Ayomide Gabriel Ige, Igbekoyi, Olusola Esther, et al.
International Journal of Economics Business and Management Research (2023) Vol. 07, Iss. 02
Open Access | Times Cited: 6

Taxation: A Regulatory Multilevel Governance Perspective
Thomas Rixen, Brigitte Unger
Regulation & Governance (2021) Vol. 16, Iss. 3, pp. 621-633
Open Access | Times Cited: 14

How to identify norms, laws, and regulations that facilitate illicit financial flows and related financial crimes
Tiago Cardão-Pito
Journal of Money Laundering Control (2023) Vol. 27, Iss. 4, pp. 674-686
Open Access | Times Cited: 4

Preventing Tax Evasion: The Moral Strength of Taxpayers and The Power of Tax Authorities
Retnaningtyas Widuri, Yenni Mangoting, Arja Sadjiarto, et al.
Jurnal Akuntansi dan Keuangan (2023) Vol. 25, Iss. 2, pp. 91-100
Open Access | Times Cited: 3

Big Data Analytics in IRS Audit Procedures and Its Effects on Tax Compliance: A Moderated Mediation Analysis
Erica L. Neuman, Robert J. Sheu
Journal of the American Taxation Association (2021) Vol. 44, Iss. 2, pp. 97-113
Closed Access | Times Cited: 7

Street-Level Meta-Strategies: Evidence on Restorative Justice and Responsive Regulation
John Braithwaite
Annual Review of Law and Social Science (2021) Vol. 17, Iss. 1, pp. 205-225
Open Access | Times Cited: 5

Participation in welfare legislation—A poverty‐aware paradigm
Yael Cohen‐Rimer
Regulation & Governance (2022) Vol. 17, Iss. 1, pp. 83-102
Closed Access | Times Cited: 3

Pengaruh Norma Sosial dan Kepercayaan Kepada Pemerintah terhadap Kepatuhan Wajib Pajak
Yosep Harry Kristian Silaen, Herlina Helmy
Jurnal Nuansa Karya Akuntansi (2024) Vol. 2, Iss. 1, pp. 97-113
Open Access

Risk attitudes of tax practitioners and firm influence
Ruth Lynch, Orla McCullagh
Meditari Accountancy Research (2024) Vol. 32, Iss. 7, pp. 65-87
Open Access

Bilateral responsive regulation and international tax competition: An agent‐based simulation
Peter Gerbrands, Brigitte Unger, Joras Ferwerda
Regulation & Governance (2021) Vol. 16, Iss. 3, pp. 760-780
Open Access | Times Cited: 3

PENGUJIAN EXTENDED SLIPPERY SLOPE FRAMEWORK DALAM KEPATUHAN PAJAK: SEBUAH STUDI EKSPERIMEN
Arif Nadzirul Haq E., Fauzan Misra
Jurnal Akuntansi Bisnis (2023) Vol. 16, Iss. 1
Open Access

Pengaruh Penagihan Pajak dengan Surat Teguran terhadap Pencairan Tunggakan Pajak
Caesarini Novianty, Iwan Sidharta
JURNAL COMPUTECH & BISNIS (2022) Vol. 16, Iss. 1, pp. 7-13
Open Access

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