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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
Niklas Lampenius, Terry Shevlin, Arthur Stenzel
Journal of Accounting and Economics (2021) Vol. 72, Iss. 1, pp. 101406-101406
Open Access | Times Cited: 28

Showing 1-25 of 28 citing articles:

Parent firm dividend payouts and subsidiary earnings management: Evidence from mandatory dividend policy
Dongmin Kong, Mianmian Ji, Lihua Liu
Journal of Accounting and Public Policy (2024) Vol. 44, pp. 107192-107192
Closed Access | Times Cited: 8
The Decreasing Trend in U.S. Cash Effective Tax Rates: The Role of Growth in Pre-Tax Income
Alexander Edwards, Adrian Kubata, Terry Shevlin
The Accounting Review (2020) Vol. 96, Iss. 5, pp. 231-261
Open Access | Times Cited: 37
Aggregate corporate tax avoidance and cost of capital
Stephanie A. Sikes, Robert E. Verrecchia
Review of Accounting Studies (2025)
Closed Access
Firm-specific determinants influencing tax avoidance among Indian multinational corporations: a panel regression approach
P. V. Thayyib
Cogent Economics & Finance (2025) Vol. 13, Iss. 1
Open Access
On the dynamics between local and international tax planning in multinational corporations
Christof Beuselinck, Jochen Pierk
Review of Accounting Studies (2022) Vol. 29, Iss. 1, pp. 852-888
Open Access | Times Cited: 13
Is corporate digital transformation a tax haven?
Wanyi Chen, Fanli Meng
International Journal of Managerial Finance (2023) Vol. 20, Iss. 2, pp. 304-333
Closed Access | Times Cited: 5
Do Tax Rates Encourage Profit Shifts By Multinational Companies In Indonesia?
Eko Setiawan
EKOMBIS REVIEW Jurnal Ilmiah Ekonomi dan Bisnis (2024) Vol. 12, Iss. 2
Open Access | Times Cited: 1
Fixed and Variable Tax Expense and the Cost of Equity Capital
Qintao Fan, D. B. Guenther, Kaishu Wu
Journal of the American Taxation Association (2024), pp. 1-20
Closed Access | Times Cited: 1
Preventive regulation and corporate tax avoidance: Evidence from China
Qiaochao Yuan, Jun Bai
Accounting and Finance (2024)
Open Access | Times Cited: 1
Firm Inflexibility and Corporate Tax Avoidance
Wesley Deng, Fariz Huseynov, Sabuhi Sardarli, et al.
SSRN Electronic Journal (2024)
Closed Access | Times Cited: 1
Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies
Ludimila Lopes da Silva Marinho, Lúcio de Souza Machado
Revista Contabilidade & Finanças (2023) Vol. 34, Iss. 93
Open Access | Times Cited: 2
The Effect of Tax Incentives on Local Private Investments and Entrepreneurship: Evidence from the Tax Cuts and Jobs Act of 2017
Jiajie Xu
SSRN Electronic Journal (2021)
Closed Access | Times Cited: 4
Tax avoidance landscape scheme: Scientometrics analysis using Biblioshiny
Diyah Probowulan, Heru Tjaraka
Research Square (Research Square) (2022)
Open Access | Times Cited: 3
Do state tax changes affect corporate tax aggressiveness? US evidence
Dawei Jin, Hao Shen, Haizhi Wang, et al.
Pacific Accounting Review (2022) Vol. 35, Iss. 1, pp. 161-179
Closed Access | Times Cited: 3
Multinational Tax Avoidance: Is It All About Profit Shifting?
Christof Beuselinck, Jochen Pierk
SSRN Electronic Journal (2018)
Closed Access | Times Cited: 3
Cost Structure, Operating Leverage, and Tax Burden
Juan Monterrey Mayoral
(2024)
Closed Access
Does Tax Avoidance Increase Informational Asymmetry? Evidence from the Tax Cuts and Jobs Act
Rogiene Batista dos Santos, Rafael Felipe Schiozer
(2024)
Closed Access
Real Effects of the Enforcement of Anti-Avoidance Rules
Rebecca Reineke, Katrin Weiskirchner-Merten, Stefan Wielenberg
SSRN Electronic Journal (2023)
Closed Access | Times Cited: 1
Tax Strategy and International Financial Management of Multinational Companies
Qisen Jin, Fu Yu
Applied Mathematics and Nonlinear Sciences (2024) Vol. 9, Iss. 1
Open Access
Determinants Of Profit Shifting Decision: Analysis Of Multinational Companies In Indonesia
Hartito Hargiasto, Karlin Sagita Mardiana, Oktavia Rizki Prasetyaningrum, et al.
Educoretax (2024) Vol. 4, Iss. 5, pp. 669-682
Open Access
Fixed and Variable Tax Expense and the Cost of Equity Capital
Qintao Fan, David A. Guenther, Kaishu Wu
SSRN Electronic Journal (2020)
Closed Access | Times Cited: 2
Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis
Nirmala Devi Mohanadas, Suganthi Ramasamy, Abdullah Sallehhuddin Abdullah Salim
GATR Accounting and Finance Review (2021) Vol. 6, Iss. 1, pp. 44-53
Open Access | Times Cited: 2
Corporate Tax Avoidance of Malaysian Public Listed Companies: A Multi-Measure Analysis
Nirmala Devi Mohanadas, Abdullah Sallehhuddin Abdullah Salim, Suganthi Ramasamy
Deleted Journal (2021) Vol. 12, Iss. 1, pp. 4-4
Open Access | Times Cited: 2
The interplay of corporate tax planning and corporate governance on firm value: Evidence from listed NGX consumer goods firms
Martins Mustapha Abu
Investment Management and Financial Innovations (2022) Vol. 19, Iss. 2, pp. 130-142
Open Access | Times Cited: 1
Using the Linear Cash Taxes Paid Model in Accounting Research: Developing a Tax Model That Permits the Inclusion of Loss-Years
Roy Clemons, Yan Zhang
Journal of Accounting and Finance (2022) Vol. 22, Iss. 3
Open Access | Times Cited: 1
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