| A comparative study of New Zealanders’ opinion on the ethics of tax evasion: Students v. accountants R Gupta, RW McGee New Zealand Journal of Taxation Law and Policy 16 (1), 47-84, 2010 | 57 | 2010 |
| Study on tax evasion perceptions in Australasia R McGee, R Gupta Australian Tax Forum 25 (4), 507-534, 2010 | 33 | 2010 |
| An empirical study of demographics of perceptions of tax evasion in New Zealand R Gupta Journal of Australian Taxation 12 (1/2), 1-40, 2009 | 30 | 2009 |
| A comparative analysis of tax advisers' perception of small business tax law complexity: United States, Australia and New Zealand B Freudenberg, B Tran-Nam, S Karlinsky, R Gupta Australian Tax Forum 27 (4), 677-718, 2012 | 24 | 2012 |
| The ethics of tax evasion: an empirical study of New Zealand Opinion RW McGee, R Gupta Journal of Accounting, Ethics and Public Policy 9 (2), 151-204, 2008 | 20 | 2008 |
| Perceptions of tax evasion as a crime: evidence from New Zealand R Gupta New Zealand Journal of Taxation Law and Policy 12 (3), 199-223, 2006 | 20 | 2006 |
| Analysis of Intellectual Property Tax Planning Strategies of Multinationals and the Impact of the BEPS Project G Ranjana Australian Tax Forum 33 (2), 185-219, 2018 | 12* | 2018 |
| Tax compliance costs for small businesses in New Zealand: Some recent findings R Gupta, A Sawyer Australian Tax Forum 30 (1), 135-177, 2015 | 12 | 2015 |
| The costs of compliance and associated benefits for small and medium enterprises in New Zealand: Some recent findings R Gupta, A Sawyer Australian Tax Forum 30 (1), 135-177, 2015 | 11 | 2015 |
| Simplify tax maze to grow small business: New Zealand study R Gupta Australian Tax Forum 26 (2), 173-211, 2011 | 11 | 2011 |
| Taxation of illegal activities in New Zealand and Australia R Gupta J. Australasian Tax Tchrs. Ass'n 3, 106, 2008 | 7 | 2008 |
| Relational impact of tax practitioners' behavioural interaction and service satisfaction: Evidence from New Zealand R Gupta eJTR 13, 76, 2015 | 5 | 2015 |
| Understanding clients' ties to a tax practitioner: The mediating influence of trust and service satisfaction R Gupta Australian Tax Forum 30 (2), 357-392, 2015 | 4 | 2015 |
| How Perceptions of Tax Evasion as a Crime and Other Offences Mirror the Penalties R GUPTA New Zealand Journalf Taxation Law and Policy 13 (4), 14, 2007 | 4 | 2007 |
| The case for tax in democracies R Gupta Austl. Tax F. 35, 1, 2020 | 3 | 2020 |
| Tax Implications of Intangibles in the World of the BEPS: Do APAs Still Have a Role to Play in the Tax Planning Strategies of Multinationals? R Gupta Australian Tax Review 48 (3), 219-244, 2019 | 3 | 2019 |
| Rights against unreasonable search and seizure in tax: Canadian and New Zealand approaches compared R Gupta Thomson Reuters, 2013 | 2 | 2013 |
| Perceptions of Tax Evasion as a Crime: Evidence from New Zealand’(2006) R Gupta New Zealand Journal of Taxation Law and Policy 12, 199, 0 | 2 | |
| Filling the land tax void: New Zealand standpoint R Gupta eJTR 14, 719, 2016 | 1 | 2016 |
| Inland revenue's powers of search and seizure and taxpayers' constitutional rights R Gupta J. Austl. Tax'n 15, 133, 2013 | 1 | 2013 |
