Topic · Taxation and Legal Issues
Most cited papers in Taxation and Legal Issues
What are the most cited papers in Taxation and Legal Issues?
The most cited paper in Taxation and Legal Issues is "The Multinational Corporation's Degree of Control over Foreign Subsidiaries: An Empirical Test of a Transaction Cost Explanation" (Hubert Gatignon, Erin Anderson, 1988), with 1,297 citations. Next come "Tax‐Avoidance Activities of U.S. Multinational Corporations*" (967) and "Chapter 3: Rethinking Transfer: A Simple Proposal With Multiple Implications" (885).
Showing 50 of 97 papers. Every paper with more than 128 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | 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 |
| 2 | Tax‐Avoidance Activities of U.S. Multinational Corporations* Sonja O. Rego · Contemporary Accounting Research | Dec 2003 | 967 |
| 3 | Chapter 3: Rethinking Transfer: A Simple Proposal With Multiple Implications John D. Bransford, Daniel L. Schwartz · Review of Research in Education | 1999 | 885 |
| 4 | Comparative International Accounting Ana Zorio‐Grima · The International Journal of Accounting | 23 Apr 2003 | 728 |
| 5 | International profit shifting within multinationals: A multi-country perspective Harry Huizinga, Luc A. Laeven · Journal of Public Economics | 18 Dec 2007 | 669 |
| 6 | Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates Scott Dyreng, Bradley P. Lindsey · Journal of Accounting Research | 17 Jul 2009 | 545 |
| 7 | Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? Sean T. McGuire, Thomas C. Omer, Dechun Wang · The Accounting Review | 2012 | 534 |
| 8 | The Reputational Costs of Tax Avoidance John Gallemore, Edward L. Maydew, Jacob R. Thornock · Contemporary Accounting Research | 17 Aug 2013 | 482 |
| 9 | Proportionality Balancing and Global Constitutionalism Alec Stone Sweet, Jud Mathews · bepress Legal Repository | 2008 | 477 |
| 10 | Capital structure and international debt shifting Harry Huizinga, Luc A. Laeven, Gaëtan Nicodème · Journal of Financial Economics | 28 Jan 2008 | 473 |
| 11 | Is the CISG Benefiting Anybody Gilles Cuniberti · SSRN Electronic Journal | Nov 2006 | 460 |
| 12 | Lex Informatica: The Formulation of Information Policy Rules through Technology Joël R. Reidenberg · FLASH - Fordham Law Archive of Scholarship & History (Fordham University) | 1997 | 430 |
| 13 | The Influence of a Firm's Business Strategy on its Tax Aggressiveness Danielle Higgins, Thomas C. Omer, John D. Phillips · Contemporary Accounting Research | 31 Mar 2014 | 428 |
| 14 | THE FACTOR PROPORTIONS THEORY: THE N?FACTOR CASE Jaroslav Vanek · Kyklos | Nov 1968 | 427 |
| 15 | A Categorization of Differentiated Integration Alexander Stubb · JCMS Journal of Common Market Studies | Jun 1996 | 399 |
| 16 | The Effectiveness of European Community Law: Institutions, Processes, Tools and Techniques Francis G. Snyder · Modern Law Review | 1993 | 388 |
| 17 | The Missing Profits of Nations Thomas Tørsløv, Ludvig Wier, Gabriel Zucman · The Review of Economic Studies | 26 Jul 2022 | 375 |
| 18 | The Remedies of Specific Performance, Price Reduction and Additional Time (Nachfrist) Under the CISG: Are These Worthwhile Changes or Additions to English Sales Law? Peter A. Piliounis · Pace international law review | Apr 2000 | 361 |
| 19 | Exemption for Nonperformance: UCC, CISG, UNIDROIT Principles-A Comparative Assessment Sarah Howard Jenkins · bepress Legal Repository | 1998 | 356 |
| 20 | Good Faith in the Cisg: The Interpretation Problems of Article 7 Benedict Sheehy · SSRN Electronic Journal | 2005 | 349 |
| 21 | The CISG and Its General Principles André Janssen · SSRN Electronic Journal | 2010 | 346 |
| 22 | Art. 6 CISG–UP, by Bojidara Borisova [Bulgaria] Bojidara Borisova · Cambridge University Press eBooks | 8 Jan 2007 | 345 |
| 23 | Art. 65 CISG–PECL, by Andrea L. Charters [U.S.A.] Andrea L. Charters · Cambridge University Press eBooks | 8 Jan 2007 | 344 |
| 24 | Practical Considerations in Drafting F.O.B. Terms in International Sales Alain Frecon · bepress Legal Repository | 1986 | 344 |
| 25 | Military experience and corporate tax avoidance Kelvin K. F. Law, Lillian F. Mills · Review of Accounting Studies | 5 Nov 2016 | 342 |
| 26 | The CISG—Successes and Pitfalls Ingeborg Schwenzer, Pascal Hachem · The American Journal of Comparative Law | Apr 2009 | 334 |
| 27 | INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS Sebastian Beer, Ruud A. De Mooij, Li Liu · Journal of Economic Surveys | 20 Jan 2019 | 317 |
| 28 | Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? Kenneth J. Klassen, Stacie Kelley Laplante · Journal of Accounting Research | 14 Jul 2012 | 315 |
| 29 | Neo-functionalism: Obstinate or Obsolete? A Reappraisal in the Light of the New Dynamism of the EC Jeppe Tranholm-Mikkelsen · Millennium Journal of International Studies | Mar 1991 | 312 |
| 30 | Non-Material Damages - Recovery under the CISG? Peter Schlechtriem · Pace international law review | Apr 2007 | 304 |
| 31 | CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA Fangjun Wang, Shuolei Xu, Junqin Sun et al. · Journal of Economic Surveys | 6 Dec 2019 | 292 |
| 32 | The Sarbanes‐Oxley Act of 2002 Guy P. Lander · Journal of Investment Compliance | 2002 | 286 |
| 33 | The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control Doreen J. McBarnet, Christopher J. Whelan · Modern Law Review | Nov 1991 | 282 |
| 34 | The Questionable Empirical Basis of Article 2's Incorporation Strategy: A Preliminary Study Lisa Bernstein · SSRN Electronic Journal | 1999 | 269 |
| 35 | Worker Substitutability and Patterns of Unionisation Henrik Horn, Asher Wolinsky · The Economic Journal | Jun 1988 | 268 |
| 36 | Law and Social Norms: The Case of Tax Compliance Eric A. Posner · Virginia Law Review | Nov 2000 | 263 |
| 37 | Religiosity and Tax Avoidance Jeff P. Boone, Inder K. Khurana, Krishnamurthy K. Raman · Journal of the American Taxation Association | Oct 2012 | 255 |
| 38 | Customer concentration and corporate tax avoidance Henry He Huang, Gerald J. Lobo, Chong Wang et al. · Journal of Banking & Finance | 5 Aug 2016 | 247 |
| 39 | CEO After‐Tax Compensation Incentives and Corporate Tax Avoidance Fabio B. Gaertner · Contemporary Accounting Research | 17 Aug 2013 | 244 |
| 40 | Tax Reforms and Evidence of Transfer Pricing Deborah L. Swenson · National Tax Journal | Mar 2001 | 243 |
| 41 | The Effects of Bilateral Tax Treaties on U.S. FDI Activity Bruce A. Blonigen, Ronald B. Davies · International Tax and Public Finance | 3 Aug 2004 | 241 |
| 42 | Affirmative Discrimination: Ethnic Inequality and Public Policy, by Nathan Glazer Elinor G. Barber · Political Science Quarterly | 1976 | 241 |
| 43 | Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act Dhammika Dharmapala, C. Fritz Foley, Kristin J. Forbes · The Journal of Finance | 23 May 2011 | 235 |
| 44 | Exploring the role Delaware plays as a domestic tax haven Scott Dyreng, Bradley P. Lindsey, Jacob R. Thornock · Journal of Financial Economics | 9 Feb 2013 | 235 |
| 45 | Tax Avoidance as a Sustainability Problem Robert C. Bird, Karie Davis-Nozemack · Journal of Business Ethics | 10 Jun 2016 | 222 |
| 46 | Economic Growth and the Verdoorn Law--A Comment on Mr Rowthorn's Article Nicholas Kaldor · The Economic Journal | Dec 1975 | 221 |
| 47 | Corporate Taxation in the United States Alan J. Auerbach, Henry J. Aaron, Robert Ernest Hall · Brookings Papers on Economic Activity | 1983 | 214 |
| 48 | Ironing Out the Flat Tax David A. Weisbach · SSRN Electronic Journal | 1999 | 213 |
| 49 | Of birds and hedges: the role of primacy in invoking norms of EU law Koen Lenaerts, Tim Corthaut · Lirias | 2006 | 212 |
| 50 | International accounting Annabel C. Beerel · Long Range Planning | Jun 1987 | 212 |
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.