Martin Ruf : Citation Profile

Eberhard-Karls-Universität Tübingen

11

H index

13

i10 index

486

Citations

RESEARCH PRODUCTION:

17

Articles

18

Papers

EDITOR:

1

Books edited

RESEARCH ACTIVITY:

   21 years (2004 - 2025). See details.
   Cites by year: 23
   Journals where Martin Ruf has often published
   Relations with other researchers
   Recent citing documents: 31.    Total self citations: 13 (2.61 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pru291
   Updated: 2026-06-20    RAS profile: 2026-06-10    
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Relations with other researchers

Works with:

Feld, Lars (2)

Authors registered in RePEc who have co-authored more than one work in the last five years with Martin Ruf.

Is cited by:

Wamser, Georg (19)

Hebous, Shafik (19)

Weichenrieder, Alfons (18)

Schindler, Dirk (18)

Liu, Li (15)

Schjelderup, Guttorm (13)

Liberini, Federica (12)

Egger, Peter (12)

Devereux, Michael (12)

Nicodème, Gaëtan (12)

de Mooij, Ruud (11)

Cites to:

Huizinga, Harry (29)

Devereux, Michael (20)

Nicodème, Gaëtan (16)

Hines, James (15)

Laeven, Luc (15)

Weichenrieder, Alfons (13)

Wamser, Georg (13)

Fuest, Clemens (13)

de Mooij, Ruud (12)

Becker, Johannes (12)

Büttner, Thiess (11)

Main data

Where Martin Ruf has published?

Journals with more than one article published# docs
Journal of Public Economics2
International Tax and Public Finance2
Schmalenbach Journal of Business Research2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo7
ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research4
Working Papers / Oxford University Centre for Business Taxation2
Freiburg Discussion Papers on Constitutional Economics / Walter Eucken Institut e.V.2

Recent works citing Martin Ruf (2026 and 2025)

YearTitle of citing document
2024Stemming the tide: Does climate risk affect M&A performance?. (2024). Lodh, Suman ; Deshmukh, Nitin ; Rohani, Alireza. In: Business Strategy and the Environment. RePEc:bla:bstrat:v:33:y:2024:i:2:p:858-881.

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2024Corporate income taxation and multinational production. (2024). Shen, Yang. In: Review of International Economics. RePEc:bla:reviec:v:32:y:2024:i:3:p:1039-1070.

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2024Caveat emptor as an obstacle to business transfers: Effect of product line liability exceptions on acquisitions, entry, and exit. (2024). Xu, Wenjian ; Sivadasan, Jagadeesh ; Balasubramanian, Natarajan. In: Strategic Management Journal. RePEc:bla:stratm:v:45:y:2024:i:7:p:1300-1325.

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2024Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Overesch, Michael ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018.

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2024Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data. (2024). Merlo, Valeria ; Wamser, Georg. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11045.

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2024Mild Deglobalization: Foreign Investment Screening and Cross-Border Investment. (2024). Wang, Feicheng ; Eichenauer, Vera Z. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11538.

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2025Why Do Banks Have So Much Debt In Tax Havens?. (2025). , Mathias ; Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: Working Papers. RePEc:dbp:wpaper:036.

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2025Why Do Banks Have So Much Debt In Tax Havens?. (2025). Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-43.

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2026Environmental regulation and FDI: Mergers and Acquisitions versus Greenfield Investment. (2026). Baleix, Juliette Milgram ; Cuadros, Ana ; Carril-Caccia, Federico. In: Working Papers. RePEc:drx:wpaper:202608.

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2025Global spillovers of taxation in the online advertising market. Theory and evidence from facebook. (2025). Liberini, Federica ; Lassmann, Andrea ; Cuevas, Rubn ; Russo, Antonio. In: European Economic Review. RePEc:eee:eecrev:v:172:y:2025:i:c:s0014292124002642.

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2024Free-ridership in subsidies for company- and private electric vehicles. (2024). Sommer, Stephan ; Burra, Lavan T ; Vance, Colin. In: Energy Economics. RePEc:eee:eneeco:v:131:y:2024:i:c:s0140988324000410.

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2024Intellectual property protection and M&A performance. (2024). Li, Weibo ; Yuan, Bingru. In: Finance Research Letters. RePEc:eee:finlet:v:64:y:2024:i:c:s1544612324004252.

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2024U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Duong, Lien ; Taylor, Grantley ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Al-Hadi, Ahmed. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383.

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2024Formal institutions and cross-border mergers and acquisitions: A systematic literature review and research agenda. (2024). Kumar, Vikas ; Popli, Manish ; Ahsan, Faisal Mohammad. In: International Business Review. RePEc:eee:iburev:v:33:y:2024:i:5:s0969593124000532.

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2024Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation. (2024). Lang, Mark ; Glaeser, Stephen. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:78:y:2024:i:2:s0165410124000508.

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2025Firms’ real and reporting responses to taxation: A review. (2025). Lester, Rebecca ; Olbert, Marcel. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:80:y:2025:i:2:s0165410125000734.

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2024Corporate income tax, IP boxes and the location of R&D. (2024). Weichenrieder, Alfons ; Shehaj, Pranvera. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:1:d:10.1007_s10797-023-09812-x.

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2024The consequences of the 2017 US international tax reform: a survey of the evidence. (2024). Dharmapala, Dhammika. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09823-8.

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2025Attractive target for tax avoidance: trade liberalization and entry mode. (2025). Okoshi, Hirofumi. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09830-3.

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2025Mutual agreement procedure and foreign direct investments: evidence from firm-level data. (2025). Zhang, Xixi ; Petutschnig, Matthias. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:6:d:10.1007_s10797-025-09899-4.

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2026The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates. (2026). Wickel, Sophia ; Mller, Jessica M ; Heckemeyer, Jost H ; Gschossmann, Emilia ; Spix, Julia ; Spengel, Christoph. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:33:y:2026:i:1:d:10.1007_s10797-025-09886-9.

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2024The interaction of a size-dependent tax policy and financial frictions: evidence from a tax reform in Japan. (2024). Hosono, Kaoru ; Miyakawa, Daisuke ; Hotei, Masaki. In: Small Business Economics. RePEc:kap:sbusec:v:63:y:2024:i:3:d:10.1007_s11187-023-00844-5.

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2025SYSTEMATIC REVIEW OF EVIDENCE ON THE IMPACT OF TAX INCENTIVES IN LATIN AMERICAN AND CARIBBEAN COUNTRIES. (2025). Jenkins, Glenn ; Yarygina, Anastasiya ; Armendariz, Edna ; Othman, Abdallah. In: Development Discussion Papers. RePEc:qed:dpaper:4630.

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2025When Big Is Slow: Tax-Motivated Income Shifting and Dividend Payouts of Korean Chaebols After the Transition to a Territorial Tax System. (2025). Yoo, Ji Seon. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251410421.

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2025Minimum global tax: winners and losers in the race for mergers and acquisitions. (2025). Bruno, Randolph ; Cipollina, Maria ; de Pascale, Gianluigi ; Amendolagine, Vito. In: Eurasian Business Review. RePEc:spr:eurasi:v:15:y:2025:i:4:d:10.1007_s40821-025-00319-5.

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2024On the dynamics between local and international tax planning in multinational corporations. (2024). Beuselinck, Christof ; Pierk, Jochen. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:1:d:10.1007_s11142-022-09731-y.

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2024The initial effect of U.S. tax reform on foreign acquisitions. (2024). Robinson, Leslie ; Amberger, Harald J. In: Review of Accounting Studies. RePEc:spr:reaccs:v:29:y:2024:i:2:d:10.1007_s11142-023-09760-1.

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2024Measuring the impact of tax loss carryforwards on capital structure choice: the accuracy of earnings-based proxies. (2024). Rnger, Silke ; Rechbauer, Martina. In: Review of Managerial Science. RePEc:spr:rvmgts:v:18:y:2024:i:6:d:10.1007_s11846-023-00673-6.

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2026Innovation under nexus requirements. (2026). Weinrich, Arndt. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:336789.

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2024Mild deglobalization: Foreign investment screening and cross-border investment. (2024). Eichenauer, Vera ; Wang, Feicheng. In: Kiel Working Papers. RePEc:zbw:ifwkwp:287757.

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2024The EUs new era of Fair Company Taxation: The impact of DEBRA and Pillar Two on the EU Member States effective tax rates. (2024). Wickel, Sophia ; Spix, Julia ; Gschossmann, Emilia ; Spengel, Christoph ; Heckemeyer, Jost H ; Muller, Jessica. In: ZEW Discussion Papers. RePEc:zbw:zewdip:289449.

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Martin Ruf has edited the books:

YearTitleTypeCited

Works by Martin Ruf:

YearTitleTypeCited
2013CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision In: Working Papers.
[Full Text][Citation analysis]		paper11
2013CFC Legislation, Passive Assets and the Impact of the ECJs Cadbury-Schweppes Decision.(2013) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2015Who bears the cost of taxing the rich? An empirical study on CEO pay In: Working Papers.
[Full Text][Citation analysis]		paper2
2009The Taxation of Passive Foreign Investment - Lessons from German Experience In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper81
2012The taxation of passive foreign investment: lessons from German experience.(2012) In: Canadian Journal of Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 81		article
2012The taxation of passive foreign investment: lessons from German experience.(2012) In: Canadian Journal of Economics/Revue canadienne d'économique.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 81		article
2010The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper17
2012Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper37
2015Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data.(2015) In: Economic Journal.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 37		article
2013Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper12
2013Effects of territorial and worldwide corporation tax systems on outbound M&As.(2013) In: Freiburg Discussion Papers on Constitutional Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 12		paper
2013Effects of territorial and worldwide corporation tax systems on outbound M&As.(2013) In: ZEW Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 12		paper
2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper47
2017Evaluating the effects of ACE systems on multinational debt financing and investment.(2017) In: Journal of Public Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 47		article
2018Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment.(2018) In: Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 47		paper
2016Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper4
2016Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity.(2016) In: Freiburg Discussion Papers on Constitutional Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 4		paper
2016Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity.(2016) In: ZEW Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 4		paper
2018US-Steuerreform: Chancen und Risiken: Wer gewinnt – wer verliert? In: ifo Schnelldienst.
[Full Text][Citation analysis]		article1
2012Broadening the tax base of neutral business taxes In: Economics Letters.
[Full Text][Citation analysis]		article5
2020Taxing away M&A: Capital gains taxation and acquisition activity In: European Economic Review.
[Full Text][Citation analysis]		article17
2020Taxing away M&A: Capital gains taxation and acquisition activity.(2020) In: Munich Reprints in Economics.
[Citation analysis]
This paper has nother version. Agregated cites: 17		paper
2021The impact of IP box regimes on the M&A market In: Journal of Accounting and Economics.
[Full Text][Citation analysis]		article10
2016Repatriation taxes and outbound M&As In: Journal of Public Economics.
[Full Text][Citation analysis]		article33
2007Tax incentives and the location of FDI: Evidence from a panel of German multinationals In: International Tax and Public Finance.
[Full Text][Citation analysis]		article118
2005Tax incentives and the location of FDI: evidence from a panel of German multinationals.(2005) In: Discussion Paper Series 1: Economic Studies.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 118		paper
2004Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals.(2004) In: ZEW Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 118		paper
2026The ITI Database: New Data on International Tax Institutions In: International Tax and Public Finance.
[Full Text][Citation analysis]		article0
2011Why is the Response of Multinationals Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations In: FinanzArchiv: Public Finance Analysis.
[Full Text][Citation analysis]		article12
2011The Effects of Taxation on the Location Decision of Multinational Firms: M&a Versus Greenfield Investments In: National Tax Journal.
[Full Text][Citation analysis]		article56
2010Holdings als Mittel der Steuerplanung zur Implementierung von steuerlich motiviertem Fremdkapital In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2015Ulrich Schreiber zum 65. Geburtstag In: Schmalenbach Journal of Business Research.
[Full Text][Citation analysis]		article0
2008Belastung der Kapitalgesellschaften nach der Unternehmensteuerreform 2008 In: Wirtschaftsdienst.
[Full Text][Citation analysis]		article1
2015Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches In: Nordic Tax Journal.
[Full Text][Citation analysis]		article22
2025The effect of taxes on CEO performance In: ZEW Discussion Papers.
[Full Text][Citation analysis]		paper0

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