Jason Matthew DeBacker : Citation Profile

University of South Carolina

9

H index

8

i10 index

397

Citations

RESEARCH PRODUCTION:

19

Articles

12

Papers

1

Chapters

RESEARCH ACTIVITY:

   16 years (2005 - 2021). See details.
   Cites by year: 24
   Journals where Jason Matthew DeBacker has often published
   Relations with other researchers
   Recent citing documents: 53.    Total self citations: 6 (1.49 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pde443
   Updated: 2025-12-20    RAS profile: 2022-09-09    
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Relations with other researchers

Works with:

Evans, Richard (2)

d'Andria, Diego (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Jason Matthew DeBacker.

Is cited by:

Peichl, Andreas (10)

De Nardi, Mariacristina (9)

Jenkins, Stephen (8)

Pecoraro, Brandon (8)

Doerrenberg, Philipp (6)

Alm, James (5)

Thoresen, Thor (5)

Fella, Giulio (5)

Torsvik, Gaute (4)

Hebous, Shafik (4)

Immervoll, Herwig (4)

Cites to:

Peichl, Andreas (16)

Slemrod, Joel (11)

Chetty, Raj (10)

Saez, Emmanuel (10)

Phillips, Kerk (9)

Evans, Richard (9)

Barrios, Salvador (9)

Schennach, Susanne (8)

Cunha, Flavio (8)

Heckman, James (8)

MAFTEI, Anamaria (7)

Main data

Where Jason Matthew DeBacker has published?

Journals with more than one article published# docs
Journal of Public Economics3
Journal of Law and Economics2
National Tax Journal2

Working Papers Series with more than one paper published# docs
JRC Working Papers on Taxation & Structural Reforms / Joint Research Centre3
Finance and Economics Discussion Series / Board of Governors of the Federal Reserve System (U.S.)2
Working Papers / Middle Tennessee State University, Department of Economics and Finance2

Recent works citing Jason Matthew DeBacker (2025 and 2024)

YearTitle of citing document
2024Flip-flopping and Endogenous Turnout. (2024). Arnout, Alexandre. In: AMSE Working Papers. RePEc:aim:wpaimx:2423.

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2025The Impact of Tax Audits on Tax Avoidance Levels: The Moderating Role of Audit Quality. (2025). Hamrouni, Sabrine ; Menchaoui, Ines. In: Journal of Accounting and Management Information Systems. RePEc:ami:journl:v:24:y:2024:i:2:p:254-271.

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2024The Taxing Challenges of the State: Unveiling the Role of Fiscal & Administrative Capacity in Development. (2024). Piolatto, Amedeo ; Braccioli, Federica ; Muoz-Sobrado, Esteban ; Zerbini, Antoine. In: Working Papers. RePEc:bge:wpaper:1432.

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2024Does corruption sand the wheels of sustainable development? Evidence through green innovation. (2024). GULL, Ammar ; Ahsan, Tanveer ; Majeed, Muhammad Ansar. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:5:p:4626-4651.

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2024Corruption spills over on citizens: The case of self‐reported motivation to cheat on tax. (2024). Siddique, Abu Bakkar. In: Bulletin of Economic Research. RePEc:bla:buecrs:v:76:y:2024:i:3:p:839-860.

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2024Evaluating compliance gains of expanding tax enforcement. (2024). Torsvik, Gaute ; Raaum, Oddbjørn ; Loyland, Knut ; Ovrum, Arnstein. In: Economica. RePEc:bla:econom:v:91:y:2024:i:361:p:142-162.

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2024Can digital transformation reduce corporate illegality?. (2024). Wang, Yuanyuan ; Zhang, Kun ; Ma, Jijie. In: Economics and Politics. RePEc:bla:ecopol:v:36:y:2024:i:2:p:1090-1109.

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2024Discrimination announcements, employee opinion, and capital structure: Evidence from the EEOC. (2024). Barnes, Spencer. In: The Financial Review. RePEc:bla:finrev:v:59:y:2024:i:3:p:745-777.

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2024Mobility, Opportunity, and Volatility Statistics (MOVS): Infrastructure Files and Public Use Data. (2024). Jones, Maggie R ; Houghton, Kendall ; Rothbaum, Jonathan ; Voorheis, John ; Eng, Amanda ; Bee, Adam ; Porter, Sonya R ; Pharris-Ciurej, Nikolas. In: Working Papers. RePEc:cen:wpaper:24-23.

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2024War Violence Exposure and Tax Compliance. (2024). Galletta, Sergio ; Giommoni, Tommaso. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11230.

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2024Adding stress in banking: Stress tests and risk-taking sentiments. (2024). Garcia, Raffi E ; Harithsa, Jyothsna G ; Owusu, Abena. In: Journal of Corporate Finance. RePEc:eee:corfin:v:87:y:2024:i:c:s0929119924000580.

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2024Do tax audits have a dynamic impact? Evidence from corporate income tax administrative data. (2024). Mukamana, Theonille ; Salvadori, Luca ; Karangwa, John ; Kotsogiannis, Christos. In: Journal of Development Economics. RePEc:eee:deveco:v:170:y:2024:i:c:s0304387824000415.

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2025E-invoicing, tax audits and VAT compliance. (2025). Kotsogiannis, Christos ; Karangwa, John ; Murasi, Innocente ; Salvadori, Luca. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001524.

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2024Can digital tax enforcement reduce the risk of corporate debt default?. (2024). Chen, Wanyi ; Xu, Jingyu. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:83:y:2024:i:c:p:1041-1060.

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2024Foreign ownership and M&A activity: Evidence from China. (2024). Ye, Xiaofen ; Zhang, Qun ; Liu, Hao. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:73:y:2024:i:c:s1062940824001049.

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2025Growing electric vehicle adoption in the U.S.: Implications of different funding policies for infrastructure maintenance and tax burden on families. (2025). Hotchkiss, Julie ; Burns, Kalee E. In: Economics Letters. RePEc:eee:ecolet:v:252:y:2025:i:c:s0165176525001697.

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2024Estimating the emissions reductions from supply-side fossil fuel interventions. (2024). Prest, Brian ; Conway, TJ ; Fell, Harrison ; Gordon, Deborah. In: Energy Economics. RePEc:eee:eneeco:v:136:y:2024:i:c:s0140988324004286.

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2024A multi-level model of family enterprise corruption. (2024). le Breton-Miller, Isabelle. In: Journal of Family Business Strategy. RePEc:eee:fambus:v:15:y:2024:i:3:s1877858524000159.

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2025AI culture ‘profiling’ and anti-money laundering: Efficacy vs ethics. (2025). Yu, Pei-Shan ; Ryan, Darragh ; Neelakantan, Parvati ; Muckley, Cal B ; Goodell, John W. In: International Review of Financial Analysis. RePEc:eee:finana:v:101:y:2025:i:c:s1057521925000675.

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2025CEO war trauma and corporate tax avoidance. (2025). Yoo, Choong-Yuel ; Cho, Seunghyun ; Pae, Jinhan. In: International Review of Financial Analysis. RePEc:eee:finana:v:104:y:2025:i:pa:s1057521925004302.

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2024Does corporate culture impact tax shelter? A machine learning approach. (2024). Golden, Joanna ; Vakilzadeh, Hamid ; Mammadov, Babak. In: International Review of Financial Analysis. RePEc:eee:finana:v:96:y:2024:i:pb:s1057521924007002.

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2025Political corruption and corporate tax avoidance: A quasi-natural experiment. (2025). Huang, Wenhui ; Chen, Aoyun ; Feng, Shunfei ; Ma, Chunguang. In: International Review of Financial Analysis. RePEc:eee:finana:v:99:y:2025:i:c:s1057521925000043.

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2024The impact of digital tax administration on local government debt: Based on the revision of the tax collection and administration law. (2024). Cheng, Qian ; Luo, Jingwen. In: Finance Research Letters. RePEc:eee:finlet:v:67:y:2024:i:pb:s1544612324009681.

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2025Ancestors and corporate performance: Evidence from the Italian Mass Migration. (2025). Florio, Erminia ; Manfredonia, Stefano ; Cheng, Mingying. In: Journal of Financial Stability. RePEc:eee:finsta:v:76:y:2025:i:c:s1572308924001566.

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2024Does national culture influence malfeasance in banks around the world?. (2024). Conlon, Thomas ; Huan, Xing ; Muckley, Cal B. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:90:y:2024:i:c:s1042443123001567.

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2024Cultural norms and tax compliance: Evidence from China. (2024). Feng, Chen ; Fan, Ziying ; Cheng, Maoyong ; Tian, Binbin. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:227:y:2024:i:c:s0167268124003342.

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2025Corruption culture of multinationals: Evidence from China. (2025). Guo, Haicheng ; Liu, Sibo ; Zhan, Chaoqun. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:234:y:2025:i:c:s0167268125001313.

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2025ChatGPT and the labor market: Unraveling the effect of AI discussions on students’ earning expectations. (2025). Huseynov, Samir. In: Journal of Economic Psychology. RePEc:eee:joepsy:v:108:y:2025:i:c:s0167487025000157.

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2024The effect of corruption exposure on the ESG performance of multinational firms11We greatly appreciate the valuable feedback from the editor Hui Guo. John Fan Zhang is an assistant professor and Jacky Yuk-chow So is the Chair Professor, both authors are at the Macau University of Science and Technology. We also deeply appreciate helpful discussions with and suggestions from Ku He, Domingo Ribeiro-Soriano, Chi-Yang Tsou, K. C. John Wei, Shuya Xue, Lisheng Yu, Qianjin Zhang, and seminar participants at the 5th CCGAR Research Camp on Auditing and Accounting, and the 2022 International Conference on Climate and Energy Finance (ICEF), the 2023 CFRI&CIRF Joint Conference, and the 17th NYCU International Finance Conference & 3rd Yushan Conference. This paper is awarded as the best paper at the 2022 ICEF conference. The paper was circulated with the title “Local corruption: A cultural explanation of corporate social responsibility of multinational firms”. This paper is supported by the Macau University of Science and Technology Foundation, funding number: FRG-23-040-MSB. All errors are the authors responsibility.. (2024). Zhang, John ; So, Jacky Yuk-Chow. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24001847.

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2024Heterogeneity in the pass-through from oil to gasoline prices: A new instrument for estimating the price elasticity of gasoline demand. (2024). Zhou, Xiaoqing ; Kilian, Lutz. In: Journal of Public Economics. RePEc:eee:pubeco:v:232:y:2024:i:c:s0047272724000355.

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2024Dynamic effects of tax audits and the role of intentions. (2024). Christiansen, Tobias Gabel. In: Journal of Public Economics. RePEc:eee:pubeco:v:234:y:2024:i:c:s0047272724000574.

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2025How do business owners respond to a tax cut? Examining the 199A deduction for pass-through firms. (2025). Whitten, Andrew ; Lim, Katherine ; Goodman, Lucas ; Sacerdote, Bruce. In: Journal of Public Economics. RePEc:eee:pubeco:v:242:y:2025:i:c:s0047272724002299.

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2025Tax Avoidance through corporate accounting: Insights for corporate tax bases. (2025). Mortenson, Jacob ; Heiser, Eric ; Love, Michael. In: Journal of Public Economics. RePEc:eee:pubeco:v:244:y:2025:i:c:s0047272725000349.

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2024Friend with benefits: Evidence from directors corruption culture on mergers and acquisitions. (2024). Mu, Yayu ; Li, Wen ; Chen, Robin. In: International Review of Economics & Finance. RePEc:eee:reveco:v:93:y:2024:i:pa:p:112-127.

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2024Socio-economic issues and bank stability: The moderating role of competition. (2024). Akbar, Syed Waqar ; Ijaz, Muhammad Shahzad ; Arshad, Imran ; Bouri, Elie. In: Research in International Business and Finance. RePEc:eee:riibaf:v:71:y:2024:i:c:s0275531924002423.

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2024Simplify and Deter: Nudging waste collection fee debtors. (2024). Pavlovsk, Patrik ; Sloboda, Matu ; Siakova-Beblava, Emilia. In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:111:y:2024:i:c:s2214804324000636.

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2025Fintech development and corporate misconduct. (2025). Zhang, Zhu ; Chen, Xuchang. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:213:y:2025:i:c:s0040162525000198.

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2024How Do Firms Respond to Risk-based Tax Audits?. (2024). Matikka, Tuomas ; Harju, Jarkko ; Kotakorpi, Kaisa ; Nivala, Annika. In: Working Papers. RePEc:fer:wpaper:165.

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2024How Do Firms Respond to Risk-based Tax Audits?. (2024). Matikka, Tuomas ; Harju, Jarkko ; Kotakorpi, Kaisa ; Nivala, Annika. In: Working Papers. RePEc:fit:wpaper:22.

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2024An Empirical Analysis of Tax Evasion among Companies Engaged in Stablecoin Transactions. (2024). Marques, Rui Pedro ; de Carvalho, Rubens Moura ; Inacio, Helena Coelho. In: JRFM. RePEc:gam:jjrfmx:v:17:y:2024:i:9:p:400-:d:1473059.

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2024Leveraging Data to Improve Tax Compliance for Micro and Small Firms: Evidence from Brazil. (2024). Yarygina, Anastasiya ; Motta Café, Renata ; Cafe, Renata Motta ; Escalante, Lisseth. In: IDB Publications (Working Papers). RePEc:idb:brikps:13603.

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2025Anti-corruption campaign and corporate tax evasion: evidence from China. (2025). Kong, Dongmin ; Qin, NI ; Zhang, Yue. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09777-x.

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2025Effects of electronic cash registers on reported revenue. (2025). Schneider, Andrea ; Khoshghadam, Alireza ; Hagen, Johannes ; Engstrm, Per. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09844-x.

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2025The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania. (2025). Mhede, Edwin ; Kisanga, Elineema ; Swema, Ezekiel ; Leyaro, Vincent ; Mdee, Ephraim ; Palviainen, Heikki ; Pirttil, Jukka ; Ebrahim, Amina. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09858-5.

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2025The specific indirect effect of IRS audits. (2025). Lindsay, India ; Grana, Jess ; Nicholl, Leigh ; Plumley, Alan ; McGlothlin, Alexander ; McGill, Max ; Lykke, Lucia. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:4:d:10.1007_s10797-024-09866-5.

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2025Air pollution and corporate tax avoidance. (2025). Xiao, HE ; Qin, Yaohua. In: Review of Quantitative Finance and Accounting. RePEc:kap:rqfnac:v:64:y:2025:i:1:d:10.1007_s11156-024-01311-2.

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2024Can public efficiency increase tax morale? Evidence from 18 Latin American countries. (2024). Lisi, Gaetano ; Castaeda-Rodriguez, Victor Mauricio. In: Economics of Governance. RePEc:spr:ecogov:v:25:y:2024:i:2:d:10.1007_s10101-024-00312-0.

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2025Characterising life-cycle dynamics of annual days of work, wages, and cross-covariances. (2025). Akta, Koray. In: The Journal of Economic Inequality. RePEc:spr:joecin:v:23:y:2025:i:2:d:10.1007_s10888-024-09642-9.

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2024Real effects of tax audits. (2024). Turk, Alex ; Maydew, Edward L ; Hoopes, Jeffrey L ; Belnap, Andrew. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09717-w.

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2025Corrupt tax bureau commissioners and corporate tax avoidance. (2025). Chu, Jian ; Shan, Yaowen ; Tian, Gary Gang. In: Review of Accounting Studies. RePEc:spr:reaccs:v:30:y:2025:i:2:d:10.1007_s11142-024-09862-4.

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2024Micro and macro evidence of the relationship between income mobility and taxation. (2024). Thoresen, Thor ; Cappelen, Ådne ; Hattrem, Aurora G. In: Discussion Papers. RePEc:ssb:dispap:1010.

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2024Tax Compliance among Managers: Evidence from Randomized Audits. (2024). Thomas, Lange ; May, Melsom Anne. In: Nordic Tax Journal. RePEc:vrs:notajo:v:2024:y:2024:i:1:p:1-29:n:1004.

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2025Collusion and corporate tax burden: Firm‐level evidence from China. (2025). He, Lingyun ; Wang, Fei ; Feng, Yuanlin. In: Managerial and Decision Economics. RePEc:wly:mgtdec:v:46:y:2025:i:4:p:1956-1972.

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Works by Jason Matthew DeBacker:

YearTitleTypeCited
2018Effective tax rates on business investment under the Tax Cuts and Jobs Act In: AEI Economic Perspectives.
[Full Text][Citation analysis]		article3
2015Macroeconomic effects of a 10% cut in statutory marginal income tax rates on ordinary income In: AEI Economics Working Papers.
[Full Text][Citation analysis]		paper1
2013Rising Inequality: Transitory or Persistent? New Evidence from a Panel of U.S. Tax Returns In: Brookings Papers on Economic Activity.
[Full Text][Citation analysis]		article81
2021A culture of despair? Inequality and expectations of educational success In: Contemporary Economic Policy.
[Full Text][Citation analysis]		article0
2015FLIP‐FLOPPING: IDEOLOGICAL ADJUSTMENT COSTS IN THE UNITED STATES SENATE In: Economic Inquiry.
[Full Text][Citation analysis]		article8
2014Flip-Flopping: Ideological Adjustment Costs in the United States Senate..(2014) In: Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2008Flip-Flopping: Ideological Adjustment Costs in the United States Senate.(2008) In: MPRA Paper.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2014The Distributional Effects of Redistributional Tax Policy In: BYU Macroeconomics and Computational Laboratory Working Paper Series.
[Full Text][Citation analysis]		paper3
2012Political parties as a commitment technology: effects of term limits on vote share In: Journal of Applied Economics.
[Full Text][Citation analysis]		article0
2012Political Parties as a Commitment Technology: Effects of Term Limits on Vote Share.(2012) In: Journal of Applied Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 0		article
2012Estimating the supply and demand of gasoline using tax data In: Energy Economics.
[Full Text][Citation analysis]		article28
2015Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States In: Journal of Financial Economics.
[Full Text][Citation analysis]		article121
2011Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States.(2011) In: NBER Chapters.
[Citation analysis]
This paper has nother version. Agregated cites: 121		chapter
2012Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States.(2012) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 121		paper
2017Expectations, education, and opportunity In: Journal of Economic Psychology.
[Full Text][Citation analysis]		article5
2019The impact of state taxes on pass-through businesses: Evidence from the 2012 Kansas income tax reform In: Journal of Public Economics.
[Full Text][Citation analysis]		article9
2011The price of pork: The seniority trap in the U.S. House In: Journal of Public Economics.
[Full Text][Citation analysis]		article13
2011The price of pork: The seniority trap in the U.S. House.(2011) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 13		article
2017Integrating Microsimulation Tax Functions into a DGE Macroeconomic Model: A Canonical Example In: EcoMod2017.
[Full Text][Citation analysis]		paper1
2005Its who you are and what you do: explaining the IT industry wage premium In: Economic Review.
[Full Text][Citation analysis]		article2
2011Rising inequality: transitory or permanent? New evidence from a U.S. panel of household income 1987-2006 In: Finance and Economics Discussion Series.
[Full Text][Citation analysis]		paper18
2012The properties of income risk in privately held businesses In: Finance and Economics Discussion Series.
[Full Text][Citation analysis]		paper14
2019Micro-founded tax policy effects in a heterogenenous-agent macro-model In: JRC Working Papers on Taxation & Structural Reforms.
[Full Text][Citation analysis]		paper1
2020EDGE-M3: A Dynamic General Equilibrium Micro-Macro Model for the EU Member States In: JRC Working Papers on Taxation & Structural Reforms.
[Full Text][Citation analysis]		paper0
2021Taxing income or consumption: macroeconomic and distributional effects for Italy In: JRC Working Papers on Taxation & Structural Reforms.
[Full Text][Citation analysis]		paper0
2012Political parties and political shirking In: Public Choice.
[Full Text][Citation analysis]		article3
2011Capital Taxes with Real and Financial Frictions. In: Working Papers.
[Full Text][Citation analysis]		paper1
2018The Effects of IRS Audits on EITC Claimants In: National Tax Journal.
[Full Text][Citation analysis]		article7
2018Pass-Through Entity Responses to Preferential Tax Rates: Evidence on Economic Activity and Owner Compensation in Kansas In: National Tax Journal.
[Full Text][Citation analysis]		article3
2019Integrating Microsimulation Models of Tax Policy into a DGE Macroeconomic Model In: Public Finance Review.
[Full Text][Citation analysis]		article8
2015Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit In: Journal of Law and Economics.
[Full Text][Citation analysis]		article39
2018Once Bitten, Twice Shy? The Lasting Impact of Enforcement on Tax Compliance In: Journal of Law and Economics.
[Full Text][Citation analysis]		article28

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