Topic · Corporate Taxation and Avoidance
Most cited papers in Corporate Taxation and Avoidance
What are the most cited papers in Corporate Taxation and Avoidance?
The most cited paper in Corporate Taxation and Avoidance is "Iron-Based Layered Superconductor La[O 1- x F x ]FeAs ( x = 0.05−0.12) with T c = 26 K" (Yoichi Kamihara, Takumi Watanabe, Masahiro Hirano et al., 2008), with 7,903 citations. Next come "Politicians and Firms" (3,443) and "The effect of international institutional factors on properties of accounting earnings" (3,384).
Showing 50 of 98 papers. Every paper with more than 854 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Iron-Based Layered Superconductor La[O 1- x F x ]FeAs ( x = 0.05−0.12) with T c = 26 K Yoichi Kamihara, Takumi Watanabe, Masahiro Hirano et al. · Journal of the American Chemical Society | 23 Feb 2008 | 7,903 |
| 2 | Politicians and Firms Andrei Shleifer, Robert W. Vishny · The Quarterly Journal of Economics | Nov 1994 | 3,443 |
| 3 | The effect of international institutional factors on properties of accounting earnings Ray Ball, S.P. Kothari, Ashok J. Robin · Journal of Accounting and Economics | Feb 2000 | 3,384 |
| 4 | Diversification's effect on firm value Philip G. Berger, Eli Ofek · Journal of Financial Economics | 1995 | 3,214 |
| 5 | Disappearing dividends: changing firm characteristics or lower propensity to pay? Eugene F. Fama, Kenneth R. French · Journal of Financial Economics | Apr 2001 | 3,148 |
| 6 | Shadow Economies: Size, Causes, and Consequences Friedrich Georg SCHNEIDER, Dominik H. Enste · Journal of Economic Literature | Mar 2000 | 3,075 |
| 7 | A review of tax research Michelle Hanlon, Shane M. Heitzman · Journal of Accounting and Economics | 20 Sep 2010 | 2,923 |
| 8 | Superconductivity in the PbO-type structure α-FeSe Fong-Chi Hsu, Jiu-Yong Luo, K. C. Yeh et al. · Proceedings of the National Academy of Sciences | 5 Sep 2008 | 2,896 |
| 9 | How much does industry matter? Richard P. Rumelt · Strategic Management Journal | Mar 1991 | 2,839 |
| 10 | Towards a Positive Theory of the Determination of Accounting Standards. Ross L. Watts, Jerold L. Zimmerman · The Accounting Review | 1978 | 2,708 |
| 11 | Private Benefits of Control: An International Comparison Alexander Dyck, Luigi Zingales · The Journal of Finance | 25 Mar 2004 | 2,645 |
| 12 | Understanding the determinants of managerial ownership and the link between ownership and performance Charles P. Himmelberg, Robert Glenn Hubbard, Darius Palia · Journal of Financial Economics | Sep 1999 | 2,613 |
| 13 | Conservatism in Accounting Part I: Explanations and Implications Ross L. Watts · Accounting Horizons | Sep 2003 | 2,574 |
| 14 | Unconventional Superconductivity with a Sign Reversal in the Order Parameter of LaFeAsO 1 − x F x I. I. Mazin, David Joseph Singh, M. D. Johannes et al. · Physical Review Letters | 29 Jul 2008 | 2,488 |
| 15 | Corporate tax avoidance and high-powered incentives Mihir A. Desai, Dhammika Dharmapala · Journal of Financial Economics | 11 Aug 2005 | 2,239 |
| 16 | Are family firms more tax aggressive than non-family firms? Shuping Chen, Xia Chen, Qiang Cheng et al. · Journal of Financial Economics | 27 Aug 2009 | 2,047 |
| 17 | A transaction costs theory of equity joint ventures Jean‐François Hennart · Strategic Management Journal | Jul 1988 | 1,859 |
| 18 | Magnetic order close to superconductivity in the iron-based layered LaO1-xF x FeAs systems Clarina dela Cruz, Qingzhen Huang, Jeffrey W. Lynn et al. · Nature | 28 May 2008 | 1,845 |
| 19 | Socioemotional Wealth and Corporate Responses to Institutional Pressures: Do Family-Controlled Firms Pollute Less? Pascual Berrone, Cristina Cruz, Luis R. Gómez‐Mejía et al. · Administrative Science Quarterly | Mar 2010 | 1,843 |
| 20 | Decentralization of Governance and Development Pranab Bardhan · The Journal of Economic Perspectives | Nov 2002 | 1,829 |
| 21 | Firm Performance and Board Committee Structure April Klein · The Journal of Law and Economics | Apr 1998 | 1,820 |
| 22 | Corporate governance and firm cash holdings in the US Jarrad Harford, Sattar Mansi, William F. Maxwell · Journal of Financial Economics | 5 Dec 2007 | 1,811 |
| 23 | What Do Returns to Acquiring Firms Tell Us? Evidence from Firms That Make Many Acquisitions Kathleen Petrie Fuller, Jeffry M. Netter, Mike A. Stegemoller · The Journal of Finance | Aug 2002 | 1,756 |
| 24 | Dividend policy and the earned/contributed capital mix: a test of the life-cycle theory☆ Harry DeAngelo, Linda DeAngelo, René M. Stulz · Journal of Financial Economics | 7 Mar 2006 | 1,739 |
| 25 | Superconductivity at 43 K in SmFeAsO1-xF x X. H. Chen, Tao Wu, Gang Wu et al. · Nature | 25 May 2008 | 1,709 |
| 26 | International Corporate Governance and Corporate Cash Holdings Amy K. Dittmar, Jan Mahrt‐Smith, Henri Servaes · Journal of Financial and Quantitative Analysis | Mar 2003 | 1,689 |
| 27 | The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms David Burgstahler, Luzi Hail, Christian Leuz · The Accounting Review | Oct 2006 | 1,676 |
| 28 | Unconventional Pairing Originating from the Disconnected Fermi Surfaces of Superconducting LaFeAsO1−xFx Kazuhiko Kuroki, Seiichiro Onari, Ryotaro Arita et al. · Physical Review Letters | 22 Aug 2008 | 1,655 |
| 29 | Chapter 38 Executive compensation Kevin J. Murphy · Handbook of labour economics | 1999 | 1,621 |
| 30 | Lectures in Public Economics. John Whalley, A. B. Atkinson, Joseph E. Stiglitz · Economica | Feb 1982 | 1,590 |
| 31 | Managerial ownership, accounting choices, and informativeness of earnings Terry D. Warfield, John J. Wild, Kenneth L. Wild · Journal of Accounting and Economics | Jul 1995 | 1,563 |
| 32 | Superconductivity at 55 K in Iron-Based F-Doped Layered Quaternary Compound Sm[O 1- x F x ] FeAs Ren Zhi-An, Wei Lü, Yang Jie et al. · Chinese Physics Letters | 29 May 2008 | 1,554 |
| 33 | Iron-Based Layered Superconductor: LaOFeP Yoichi Kamihara, Hidenori Hiramatsu, Masahiro Hirano et al. · Journal of the American Chemical Society | 15 Jul 2006 | 1,539 |
| 34 | The Effects of Executives on Corporate Tax Avoidance Scott Dyreng, Michelle Hanlon, Edward L. Maydew · The Accounting Review | 30 Jun 2010 | 1,535 |
| 35 | Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting Mary Margaret Frank, Luann J. Lynch, Sonja O. Rego · The Accounting Review | Mar 2009 | 1,512 |
| 36 | HOW MUCH DOES INDUSTRY MATTER, REALLY? Anita M. McGahan, Michael E. Porter · Strategic Management Journal | Jul 1997 | 1,435 |
| 37 | How Big Are the Tax Benefits of Debt? J. Ross Graham · The Journal of Finance | Oct 2000 | 1,411 |
| 38 | Firing Costs and Labour Demand: How Bad is Eurosclerosis? Samuel Bentolila, Giuseppe Bertola · The Review of Economic Studies | Jul 1990 | 1,411 |
| 39 | Additional evidence on the association between the investment opportunity set and corporate financing, dividend, and compensation policies Jennifer J. Gaver, Kenneth M. Gaver · Journal of Accounting and Economics | 1993 | 1,314 |
| 40 | Government intervention and investment efficiency: Evidence from China Shimin Chen, Zheng Sun, Song Tang et al. · Journal of Corporate Finance | 31 Aug 2010 | 1,307 |
| 41 | The Multinational Corporation's Degree of Control over Foreign Subsidiaries: An Empirical Test of a Transaction Cost Explanation Hubert Gatignon, Erin Anderson · The Journal of Law Economics and Organization | 1988 | 1,297 |
| 42 | Toward a theory of agency and altruism in family firms William S. Schulze, Michael Lubatkin, Richard N. Dino · Journal of Business Venturing | Jul 2003 | 1,283 |
| 43 | Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark Henrik Kleven, Martin Knudsen, Claus Thustrup Kreiner et al. · Econometrica | 2011 | 1,276 |
| 44 | Superconductivity at 43 K in an iron-based layered compound LaO1-xFxFeAs Hiroki Takahashi, Kazumi Igawa, Kazunobu Arii et al. · Nature | 23 Apr 2008 | 1,273 |
| 45 | State-Owned and Privately Owned Firms: An Empirical Analysis of Profitability, Leverage, and Labor Intensity Kathryn L. Dewenter, Paul H. Malatesta · American Economic Review | Mar 2001 | 1,251 |
| 46 | Toward A Second-Generation Theory of Fiscal Federalism Wallace E. Oates · International Tax and Public Finance | 15 Jul 2005 | 1,241 |
| 47 | The role of majority shareholders in publicly held corporations Clifford G. Holderness, Dennis P. Sheehan · Journal of Financial Economics | 1988 | 1,237 |
| 48 | Determinants of Board Size and Composition: A Theory of Corporate Boards Charu G. Raheja · Journal of Financial and Quantitative Analysis | Jun 2005 | 1,211 |
| 49 | Superconductivity in the iron selenide KxFe2Se2 (0≤x≤1.0) Jiangang Guo, Shifeng Jin, Gang Wang et al. · Physical Review B | 29 Nov 2010 | 1,203 |
| 50 | State ownership, the institutional environment, and auditor choice: Evidence from China Qian Wang, T.J. Wong, Lijun Xia · Journal of Accounting and Economics | 12 Apr 2008 | 1,202 |
Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for a field when OpenAlex files it under one of the field's topics; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.