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Cited by

• 2000Globalization, Technological Developments, and the Work of Fiscal Termites118 cited
• 2012Does democracy affect taxation and government spending? Evidence from developing countries98 cited
• 2001Territoriality and the Governance of Cyberspace94 cited
• 2001Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast Asia62 cited
• 2003The Globalization of Taxation? Electronic Commerce and the Transformation of the State55 cited
• 1999Globalization of the Corporate Income Tax: The Role of Allocation46 cited
• 2022Threat Effects and the Internationalization of Production44 cited
• 2013The OECD and the International Tax Regime: Persistence Pays Off43 cited
• 2009Politicization and Institutional (Non-) Change in International Taxation26 cited
• 2012Transnational Tax Information Exchange Networks: Steps towards a Globalized, Legitimate Tax Administration25 cited
• 2013Is the International Tax System Fit for Purpose, Especially for Developing Countries?25 cited
• 2018What Is Really Wrong with Global Tax Governance and How to Properly Fix It21 cited
• 2013Automatic Information Exchange versus the Withholding Tax Regime Globalization and Increasing Sovereignty Conflicts in International Taxation10 cited