Determinants of tax evasion: A cross-country investigation

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Richardson, Grant. “Determinants of Tax Evasion: A Cross-Country Investigation”. Journal of International Accounting, Auditing and Taxation, vol. 15, no. 2, 2006, pp. 150-69, https://doi.org/10.1016/j.intaccaudtax.2006.08.005.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
Richardson G. Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation. 2006;15(2):150-69.
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Category Category Repetition
Social Sciences: Economic theory. Demography: Economics as a science69
Social Sciences: Commerce: Business57
Social Sciences: Finance26
Social Sciences14
Social Sciences: Sociology (General)11
The first research to cite this article was titled The relation between national cultural dimensions and tax evasion and was published in 2007. The most recent citation comes from a 2024 study titled The relation between national cultural dimensions and tax evasion . This article reached its peak citation in 2022 , with 32 citations.It has been cited in 127 different journals, 15% of which are open access. Among related journals, the SSRN Electronic Journal cited this research the most, with 19 citations. The chart below illustrates the annual citation trends for this article.
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