References

• 2001Empirical tax research in accounting956 cited
• 2022The Missing Profits of Nations400 cited
• 1999Country size and tax competition for foreign direct investment381 cited
• 1994Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption368 cited
• 2005The Degradation of Reported Corporate Profits301 cited
• 2011FDI AND TAXATION: A META-STUDY284 cited
• 2019Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms187 cited
• 2022Building an Investment Tax Incentives database153 cited
• 2020Tax Challenges Arising from Digitalisation – Economic Impact Assessment71 cited
• 2020Taxation and the allocation of risk inside the multinational firm45 cited
• 2024Corporate Tax Statistics 202420 cited
• 2023Effective Tax Rates and Firm Size17 cited

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