Given the abundance and importance of earth retention structures, the problem of seismic earth pressure has attracted not only the research community but also industry and government establishments. The dynamic response, even in the case of the simplest retaining wall, presents a complex problem of soil–structure interaction, encompassing a multitude of competing and complementary factors. This article presents a thorough and critical evaluation of notable analytical and field studies related to the dynamic earth pressures acting on retaining walls. Despite numerous studies spanning nearly a century regarding seismically induced lateral earth pressures, there remains a noticeable disparity between theoretical understanding and the actual field performance of retaining structures during seismic events. This review underscores the necessity for a more meticulous examination of dynamic analysis techniques and the existing design methodologies for retaining structures.