References

• 2010A review of tax research3,167 cited
• 2013The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?*557 cited
• 2015Public Pressure and Corporate Tax Behavior538 cited
• 2014The Influence of a Firm's Business Strategy on its Tax Aggressiveness430 cited
• 2015Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report381 cited
• 2016IRS Attention293 cited
• 2017Does Tax Risk Affect Investor Valuation of Tax Avoidance?236 cited
• 2014Tax avoidance and firm value: evidence from China217 cited
• 2016Ownership structure and corporate tax avoidance: Evidence from publicly listed private firms in China185 cited
• 2018Quantifying International Tax Avoidance: A Review of the Academic Literature174 cited
• 2018Relationship between corporate social responsibility and tax avoidance: international evidence174 cited
• 2020Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13174 cited
• 2016Multinational Firms and Tax Havens146 cited
• 2015Transparency, Information Shocks, and Tax Avoidance136 cited
• 2016Analyst coverage and corporate tax aggressiveness