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Cited by

• 2017Destination-Based Cash Flow Taxation145 cited
• 2009Taxation and Economic Growth114 cited
• 2011Direct versus Indirect Taxation: Trends, Theory, and Economic Significance104 cited
• 2021Taxing Profit in a Global Economy90 cited
• 2018The structure of state corporate taxation and its impact on state tax revenues and economic activity81 cited
• 2016Dictators don't compete: autocracy, democracy, and tax competition68 cited
• 2014Corporate Tax in Developing Countries: Current Trends and Design Issues59 cited
• 2019Residual Profit Allocation by Income48 cited
• 2012Taxation and the Financial Crisis38 cited
• 2017The Structure of State Corporate Taxation and its Impact on State Tax Revenues and Economic Activity25 cited
• 2008Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data23 cited
• 2015TAXATION AND THE USER COST OF CAPITAL20 cited