Rosanne Altshuler : Citation Profile

Rutgers University-New Brunswick

16

H index

18

i10 index

960

Citations

RESEARCH PRODUCTION:

19

Articles

42

Papers

8

Chapters

RESEARCH ACTIVITY:

   37 years (1987 - 2024). See details.
   Cites by year: 25
   Journals where Rosanne Altshuler has often published
   Relations with other researchers
   Recent citing documents: 25.    Total self citations: 31 (3.13 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/pal34
   Updated: 2025-12-27    RAS profile: 2025-01-07    
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Relations with other researchers

Works with:

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

Is cited by:

Hines, James (46)

Devereux, Michael (26)

de Mooij, Ruud (19)

Dharmapala, Dhammika (17)

Auerbach, Alan (16)

Schindler, Dirk (14)

Nicodème, Gaëtan (14)

Egger, Peter (14)

Peichl, Andreas (14)

Wamser, Georg (14)

Panteghini, Paolo (14)

Cites to:

Hines, James (50)

Mintz, Jack (16)

Auerbach, Alan (13)

Slemrod, Joel (13)

Sinn, Hans-Werner (11)

Hubbard, Robert (10)

Goodspeed, Timothy (9)

Devereux, Michael (9)

Weichenrieder, Alfons (5)

Lockwood, Ben (5)

redoano, michela (5)

Main data

Where Rosanne Altshuler has published?

Journals with more than one article published# docs
National Tax Journal11
National Tax Journal2
Journal of Public Economics2

Working Papers Series with more than one paper published# docs
NBER Working Papers / National Bureau of Economic Research, Inc10
Working Papers / Oxford University Centre for Business Taxation3

Recent works citing Rosanne Altshuler (2025 and 2024)

YearTitle of citing document
2024A study of cross‐border profit shifting channels: Evidence from Australia. (2024). Xu, Wanmeng ; Tran, Alfred. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:1:p:869-901.

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2024Corporate inversion, cost of equity and ineffective tax reform. (2024). Hong, Liu ; Zhou, Tianpeng. In: Accounting and Finance. RePEc:bla:acctfi:v:64:y:2024:i:4:p:3595-3622.

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2024Wage response to corporate income taxes: A meta‐regression analysis. (2024). Pschel, Carla ; Knaisch, Jonas. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:3:p:852-876.

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2025Uneven development instead of complementarity: how the repatriation of FDI-profits fuels capital accumulation in Germany. (2025). Christian, Obersteller ; Laszlo, Steinwrder ; Klara, Kolhoff ; Christof, Parnreiter. In: ZFW – Advances in Economic Geography. RePEc:bpj:zfwige:v:69:y:2025:i:1:p:10-23:n:1003.

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2024Rationalizing Formula Apportionment. (2024). Becker, Johannes. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11234.

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2024Tax Policy, Investment and Profit Shifting. (2024). Devereux, Michael ; Bilicka, Katarzyna ; Geri, Rem ; Guceri, Irem. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11458.

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2025Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence. (2025). Zamorski, Pascal ; Peichl, Andreas ; Neumeier, Florian ; Gstrein, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12062.

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2025Rethinking Corporate Tax Incidence: The Role of Firms, Workers, and Landowners. (2025). Zamorski, Pascal ; Peichl, Andreas ; Neumeier, Florian ; Gstrein, David. In: EconPol Policy Brief. RePEc:ces:econpb:_77.

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2025The Instruments of Profit Shifting. (2025). Vicard, Vincent ; Ramirez, Kevin Parra. In: Working Papers. RePEc:cii:cepidt:2025-16.

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2024Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro. In: Working Papers. RePEc:dbp:wpaper:011.

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2024Nothing comes for free: Evidence from a tax reduction of China. (2024). Ma, Liuding ; Li, Jingying ; Liao, Hui ; Lin, Gaoyi. In: China Economic Review. RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001943.

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2024Does tax symmetry improve corporate innovation investment? Evidence from the change policy of loss carrying forward period in China. (2024). Huo, Peiyun ; Zhou, Lei ; Song, Hui ; Guo, Fenghua ; Zhang, Duolei. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:591-602.

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2024Does centralization of tax administration regulate tax competition? Evidence from a quasi-natural experiment in China. (2024). Lu, Shengfeng ; Zhang, Haotian ; Chen, Sixia. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1084-1098.

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2024Intangible assets, corporate tax credits and pharmaceutical establishments. (2024). Feliciano, Zadia ; Chen, Meng-Ting. In: Emerging Markets Review. RePEc:eee:ememar:v:60:y:2024:i:c:s1566014124000360.

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2025Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan. (2025). Kojima, Daizo ; Imahori, Tomotsugu ; Ohno, Taro. In: Japan and the World Economy. RePEc:eee:japwor:v:73:y:2025:i:c:s0922142524000598.

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2024What is real and what is not in the global FDI network?. (2024). Elkjaer, Thomas ; Johannesen, Niels ; Damgaard, Jannick. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:140:y:2024:i:c:s0261560623001729.

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2024Tax competition effects of a minimum tax rate: Empirical evidence from German municipalities. (2024). Büttner, Thiess ; Poehnlein, Maximilian. In: Journal of Public Economics. RePEc:eee:pubeco:v:236:y:2024:i:c:s0047272724000847.

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2025Reallocating Taxing Rights and Online Trade: Pillar One as a partial formula apportionment. (2025). Schindler, Dirk ; Mukunoki, Hiroshi ; Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:25032.

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2025The Asymmetric Incidence of Business Taxes: Survey Evidence from German Firms. (2025). Winter, Richard ; Rostam-Afschar, Davud ; Eble, Fabian ; Doerrenberg, Philipp ; Voget, Johannes. In: IZA Discussion Papers. RePEc:iza:izadps:dp17983.

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2025The beach: tourism tax competition along the Italian coasts. (2025). Zagler, Martin ; Cavallero, Chiara. In: Journal of Economics. RePEc:kap:jeczfn:v:145:y:2025:i:1:d:10.1007_s00712-024-00890-x.

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2024Novel Configuration of Formulary Apportionment Using the Correlated Random Effect Approach. (2024). Mluchova, Marketa. In: Politická ekonomie. RePEc:prg:jnlpol:v:2024:y:2024:i:1:id:1411:p:73-101.

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2024Factor decomposition of changes in the income tax base. (2024). Ohno, Taro ; Sakamaki, Junpei ; Kojima, Daizo ; Imahori, Tomotsugu. In: The Japanese Economic Review. RePEc:spr:jecrev:v:75:y:2024:i:1:d:10.1007_s42973-023-00125-6.

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2024The nationalization of the large-scale copper mines in Chile: successful investment or financial failure?. (2024). Castillo, Emilio ; Gonzlez, Andrs ; Snchez, Felipe. In: Mineral Economics. RePEc:spr:minecn:v:37:y:2024:i:4:d:10.1007_s13563-023-00412-z.

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2025Competitiveness and employment or wage distribution. What do we learn from the corporate and payroll tax cuts policies in France?. (2025). Gilles, Fabrice ; Mihoubi, Ferhat ; L'Horty, Yannick. In: TEPP Working Paper. RePEc:tep:teppwp:wp25-06.

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2024Taxes and Parafiscal Fees on Digital Infrastructure Services in Africa. (2024). Bank, World. In: World Bank Publications - Reports. RePEc:wbk:wboper:41628.

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Works by Rosanne Altshuler:

YearTitleTypeCited
2005The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap between Theory and Practice In: American Economic Review.
[Full Text][Citation analysis]		article11
2006The Role of Dynamic Scoring in the Federal Budget Process: Closing the Gap Between Theory and Practice.(2006) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2009Formula Apportionment: Is it better than the current system and are there better alternatives? In: Working Papers.
[Full Text][Citation analysis]		paper31
2010Formula Apportionment: Is It Better Than the Current System and Are There Better Alternatives?.(2010) In: National Tax Journal.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 31		article
2011Measuring the burden of the corporate income tax under imperfect competition In: Working Papers.
[Full Text][Citation analysis]		paper52
2013Measuring the Burden of the Corporate Income Tax Under Imperfect Competition.(2013) In: National Tax Journal.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 52		article
2015The spillover effects of outward foreign direct investment on home countries: evidence from the United States In: Working Papers.
[Full Text][Citation analysis]		paper5
2015THE SPILLOVER EFFECTS OF OUTWARD FOREIGN DIRECT INVESTMENT ON HOME COUNTRIES: EVIDENCE FROM THE UNITED STATES.(2015) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 5		paper
2005The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper31
2006The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies.(2006) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 31		paper
1997Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations In: Working Papers.
[Citation analysis]		paper3
1998Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations.(1998) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		paper
Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations.() In: Computing in Economics and Finance 1997.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 3		paper
2003The effect of the tax reform act of 1986 on the location of assets in financial services firms In: Journal of Public Economics.
[Full Text][Citation analysis]		article16
2000The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms.(2000) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 16		paper
2003Repatriation taxes, repatriation strategies and multinational financial policy In: Journal of Public Economics.
[Full Text][Citation analysis]		article180
2001Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy.(2001) In: NBER Working Papers.
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This paper has nother version. Agregated cites: 180		paper
2002Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy.(2002) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 180		paper
2010Lessons from the Study of Taxes and the Behaviour of US Multinational Corporations In: Chapters.
[Full Text][Citation analysis]		chapter0
1992Dynamic Effects of Foreign Tax Credits on Multinational Corporations. In: Columbia - Graduate School of Business.
[Citation analysis]		paper0
1996Dynamic Effects of Foreign Tax Credits on Multinational Corporations.(1996) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 0		paper
1995U.S. interest-allocation rules: Effects and policy In: International Tax and Public Finance.
[Full Text][Citation analysis]		article33
1994U.S. Interest Allocation Rules: Effects and Policy.(1994) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 33		paper
1996U.S. Interest Allocation Rules: Effects and Policy.(1996) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 33		paper
2009Understanding US Corporate Tax Losses In: NBER Chapters.
[Full Text][Citation analysis]		chapter11
2008Understanding U.S. Corporate Tax Losses.(2008) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 11		paper
2011Understanding U.S. Corporate Tax Losses.(2011) In: Departmental Working Papers.
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This paper has nother version. Agregated cites: 11		paper
2000Has U.S. Investment Abroad Become More Sensitive to Tax Rates? In: NBER Chapters.
[Full Text][Citation analysis]		chapter83
1998Has U.S. Investment Abroad Become More Sensitive to Tax Rates?.(1998) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 83		paper
2002Has U.S. Investment Abroad Become More Sensitive to Tax Rates?.(2002) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 83		paper
2008Reconsidering Tax Expenditure Estimation In: NBER Chapters.
[Citation analysis]		chapter18
2011Reconsidering Tax Expenditure Estimation.(2011) In: National Tax Journal.
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This paper has nother version. Agregated cites: 18		article
2024Turning on the Light: A New Assessment of Measurement Error in International Tax Data In: NBER Chapters.
[Full Text][Citation analysis]		chapter0
1995Tax Planning, Timing Effects, and the Impact of Repatriation Taxes on Dividend Remittances In: NBER Chapters.
[Full Text][Citation analysis]		chapter2
1995Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals In: NBER Chapters.
[Full Text][Citation analysis]		chapter35
1994Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals.(1994) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 35		paper
1996Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals.(1996) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 35		paper
1993The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations In: NBER Chapters.
[Full Text][Citation analysis]		chapter46
1991The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U.S. Multinational Corporations.(1991) In: NBER Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 46		paper
2008Tax Expenditure Estimation and Reporting: A Critical Review In: NBER Working Papers.
[Full Text][Citation analysis]		paper3
1987The Significance of Tax Law Asymmetries: An Empirical Investigation In: NBER Working Papers.
[Full Text][Citation analysis]		paper109
1990The Significance of Tax Law Asymmetries: An Empirical Investigation.(1990) In: The Quarterly Journal of Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 109		article
1996Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad In: NBER Working Papers.
[Full Text][Citation analysis]		paper3
1988A Dynamic Analysis of the Research and Experimentation Credit In: National Tax Journal.
[Full Text][Citation analysis]		article16
1994Incentive Effects of Foreign Tax Credits on Multinational Corporations In: National Tax Journal.
[Full Text][Citation analysis]		article3
1996On the Progressivity of the Child Care Tax Credit: Snapshot Versus Time-Exposure Incidence In: National Tax Journal.
[Full Text][Citation analysis]		article8
1996On the Progressivity of the Child Care Tax Credit: Snapshot versus Time-Exposure Incidence.(1996) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 8		paper
2001Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations In: National Tax Journal.
[Full Text][Citation analysis]		article23
2002Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations.(2002) In: Departmental Working Papers.
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This paper has nother version. Agregated cites: 23		paper
2006Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals* In: National Tax Journal.
[Full Text][Citation analysis]		article0
2006Constrained Tax Reform: How Political and Economic Constraints Affect the Formation of Tax Policy Proposals.(2006) In: Departmental Working Papers.
[Citation analysis]
This paper has nother version. Agregated cites: 0		paper
2010Desperately Seeking Revenue In: National Tax Journal.
[Full Text][Citation analysis]		article1
2011Desperately Seeking Revenue.(2011) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 1		paper
2013Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax In: National Tax Journal.
[Full Text][Citation analysis]		article20
2013Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax.(2013) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 20		paper
2016Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent In: National Tax Journal.
[Full Text][Citation analysis]		article6
2016Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent.(2016) In: Departmental Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 6		paper
1998Multinational Financial Policy and the Cost of Capital: The Many Roads Home In: Departmental Working Papers.
[Full Text][Citation analysis]		paper1
2002The Effect of the Tax Reform Act of 1986 on the Location of Assets In: Departmental Working Papers.
[Full Text][Citation analysis]		paper5
2000Recent Developments in the Debate on Deferral In: Departmental Working Papers.
[Full Text][Citation analysis]		paper4
2002Follow the Leader? Evidence on European and U.S. Tax Competition In: Departmental Working Papers.
[Citation analysis]		paper167
2015Follow the Leader? Evidence on European and US Tax Competition.(2015) In: Public Finance Review.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 167		article
2004Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers: Recent Evidence In: Departmental Working Papers.
[Full Text][Citation analysis]		paper18
2007Corporate Taxes in the World Economy: Reforming the Taxation of Cross-Border Income In: Departmental Working Papers.
[Full Text][Citation analysis]		paper4
2008RECONSIDERING TAX EXPENDITURE ESTIMATION: CHALLENGES AND REFORMS In: Departmental Working Papers.
[Full Text][Citation analysis]		paper7
2011Fiscal Consolidation in America: The Policy Options In: Departmental Working Papers.
[Full Text][Citation analysis]		paper0
2011Capital Income Taxation and Progressivity in a Global Economy In: Departmental Working Papers.
[Full Text][Citation analysis]		paper5
2022Introduction In: National Tax Journal.
[Full Text][Citation analysis]		article0
2023The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary In: National Tax Journal.
[Full Text][Citation analysis]		article0

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