Helen Miller : Citation Profile

Institute for Fiscal Studies (IFS)

7

H index

6

i10 index

351

Citations

RESEARCH PRODUCTION:

6

Articles

7

Papers

RESEARCH ACTIVITY:

   14 years (2008 - 2022). See details.
   Cites by year: 25
   Journals where Helen Miller has often published
   Relations with other researchers
   Recent citing documents: 37.    Total self citations: 4 (1.13 %)

MORE DETAILS IN:
ABOUT THIS REPORT:

   Permalink: http://citec.repec.org/pmi761
   Updated: 2026-06-13    RAS profile: 2023-03-05    
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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 Helen Miller.

Is cited by:

le cacheux, jacques (12)

Candau, Fabien (12)

Harhoff, Dietmar (10)

Schwab, Thomas (10)

Koethenbuerger, Marko (10)

Hall, Bronwyn (10)

Knoll, Bodo (10)

Sette, Enrico (9)

Schivardi, Fabiano (9)

d'Andria, Diego (9)

Tabellini, Guido (9)

Cites to:

Griffith, Rachel (27)

Riedel, Nadine (17)

van Reenen, John (17)

Schott, Peter (10)

Bernard, Andrew (9)

Pakes, Ariel (9)

Hines, James (9)

Redding, Stephen (8)

Richter-Weiss, Katharina (8)

Jensen, J. (7)

Berry, Steven (7)

Main data

Where Helen Miller has published?

Journals with more than one article published# docs
Fiscal Studies3

Working Papers Series with more than one paper published# docs
ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research2
IFS Working Papers / Institute for Fiscal Studies2
CEPR Discussion Papers / Centre for Economic Policy Research2

Recent works citing Helen Miller (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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2024Recent trends in firm‐level total factor productivity in the UK: new measures, new puzzles. (2024). McHale, John ; Coyle, Diane ; Bournakis, Ioannis ; Mei, Jenchung. In: Economica. RePEc:bla:econom:v:91:y:2024:i:364:p:1320-1348.

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

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2025Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Godar, Sarah ; Ducept, Jules. In: Working Papers. RePEc:dbp:wpaper:030.

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2026The instruments of profit shifting. (2026). Ramirez, Kevin Parra ; Vicard, Vincent. In: Working Papers. RePEc:dbp:wpaper:043.

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2025Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Ducept, Jules ; Godar, Sarah. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp2117.

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2024Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China?. (2024). Xue, Mantian. In: China Economic Review. RePEc:eee:chieco:v:88:y:2024:i:c:s1043951x24001883.

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2025Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China. (2025). Wu, Zheng ; Zhao, YI ; Cheng, Moyi ; Wang, Bing. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:1612-1629.

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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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2025Intellectual property law enforcement and regional cluster innovation efficiency. (2025). Zheng, Peng ; Hou, BO. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013467.

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2025Foreign direct investment and the rise of multinational market power. (2025). Wang, Yunsen ; Lee, Sunhyung. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pg:s1544612325020422.

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2024“Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). Kelley, Stacie O ; Lynch, Daniel P ; Lewellen, Christina M. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721.

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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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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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2024Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms. (2024). Gauss, P ; Riedel, N ; Simmler, M ; Kortenhaus, M. In: Journal of Public Economics. RePEc:eee:pubeco:v:234:y:2024:i:c:s0047272724000525.

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2024Labor supply and automation innovation: Evidence from an allocation policy. (2024). Danzer, Alexander ; Gaessler, Fabian ; Feuerbaum, Carsten. In: Journal of Public Economics. RePEc:eee:pubeco:v:235:y:2024:i:c:s0047272724000720.

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2025Tracing productivity growth channels in the UK. (2025). Garcia-Macia, Daniel ; Korosteleva, Julia. In: Research Policy. RePEc:eee:respol:v:54:y:2025:i:1:s0048733324001987.

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2025The impact of 2008 tax reform on profit shifting of foreign enterprises in China. (2025). Yan, GE ; Xue, Mantian. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:73:y:2025:i:c:p:345-353.

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2024Tax flight? Britain’s wealthiest and their attachment to place. (2024). Gronwald, Victoria ; Friedman, Sam ; Taylor, Emma ; Summers, Andrew. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:121396.

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2025Reactions of Entrepreneurs and Effects of Introduction of Intellectual Property Box Privilege in Poland. (2025). Konieczna, Izabela ; Zbroinska, Barbara. In: European Research Studies Journal. RePEc:ers:journl:v:xxviii:y:2025:i:2:p:395-405.

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2024Negotiation for Transfer Prices under the Arms Length Principle. (2024). Okoshi, Hirofumi. In: Discussion papers. RePEc:eti:dpaper:24026.

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2025The Impact of the 2017 Tax Cuts and Jobs Act on U.S. Multinationals Intangible Assets. (2025). Santacreu, Ana Maria ; Stewart, Ashley. In: Review. RePEc:fip:fedlrv:99730.

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2025The Impact of Green Mergers and Acquisitions on the Market Power of Heavily Polluting Enterprises. (2025). Fu, Yunpeng ; Wang, Zixuan ; Zhao, Wenjia. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:14:p:6290-:d:1697943.

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2024Business model digitalization, competition, and tax savings. (2024). Todtenhaupt, Maximilian ; Casi-Eberhard, Elisa ; Lisowsky, Petro. In: Discussion Papers. RePEc:hhs:nhhfms:2024_006.

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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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2024Tax havens and cross-border licensing with transfer pricing regulation. (2024). Okoshi, Hirofumi ; Ishikawa, Jota ; Choi, Jay Pil. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-022-09770-w.

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2025Tax avoidance by redirecting royalty flows: estimating the global revenue loss. (2025). Lejour, Arjan ; Van, Maarten. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:5:d:10.1007_s10797-025-09890-z.

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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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2024Multinationals and Services Imports from Havens: When Policies Stand in the Way of Tax Planning. (2024). Garcia, Joana. In: IMF Economic Review. RePEc:pal:imfecr:v:72:y:2024:i:4:d:10.1057_s41308-023-00227-6.

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2024Effects of co-patenting across national boundaries on patent quality. An exploration in pharmaceuticals. (2024). Acosta, Manuel ; Medina, Jennifer ; Coronado, Daniel. In: MPRA Paper. RePEc:pra:mprapa:123322.

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2025External Variables Affecting the Transfer Pricing Decisions: Arm’s Length Basis and Transfer Pricing. (2025). Audi, Marc ; Ali, Amjad ; Bukhari, Muhammad Zaman. In: MPRA Paper. RePEc:pra:mprapa:127320.

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2024Did tax treaties restrain the profit shifting of Chinese multinationals?. (2024). Zhang, Yuwei ; Xue, Mantian. In: Review of World Economics (Weltwirtschaftliches Archiv). RePEc:spr:weltar:v:160:y:2024:i:3:d:10.1007_s10290-024-00526-8.

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2024Der Einfluss lokaler Steuerpolitik auf betriebliche F&E-Aktivitäten. (2024). Löffler, Max ; Sebastian, Siegloch ; Andreas, Lichter. In: Wirtschaftsdienst. RePEc:vrs:wirtsc:v:104:y:2024:i:11:p:758-762:n:1010.

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2024Beyond tax credits and the minimum wage: the challenge of labour market inequality. (2024). Blundell, Richard. In: Fiscal Studies. RePEc:wly:fistud:v:45:y:2024:i:1:p:25-42.

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2026Transfer price documentation rules and multinational firm behavior: Evidence from France. (2026). Wickel, Sophia ; Voget, Johannes ; Strohmaier, Kristina ; Schmidt, Katharina ; Riedel, Nadine ; Laudage, Sabine. In: ZEW Discussion Papers. RePEc:zbw:zewdip:337486.

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Works by Helen Miller:

YearTitleTypeCited
2011Corporate taxes and the location of intellectual property In: CEPR Discussion Papers.
[Full Text][Citation analysis]		paper11
2012Offshoring high-skilled jobs: EU multinationals and domestic employment of inventors In: CEPR Discussion Papers.
[Full Text][Citation analysis]		paper3
2014Ownership of intellectual property and corporate taxation In: Journal of Public Economics.
[Full Text][Citation analysis]		article150
2014Current Issues in Corporate Tax In: Fiscal Studies.
[Full Text][Citation analysis]		article2
2014Taxable Corporate Profits In: Fiscal Studies.
[Full Text][Citation analysis]		article9
2015Corporate Tax Changes under the UK Coalition Government (2010–15) In: Fiscal Studies.
[Full Text][Citation analysis]		article1
2008The location of innovative activity in Europe In: IFS Working Papers.
[Full Text][Citation analysis]		paper34
2011Innovation in China: the rise of Chinese inventors in the production of knowledge In: IFS Working Papers.
[Full Text][Citation analysis]		paper10
2015Intellectual property box regimes: effective tax rates and tax policy considerations In: International Tax and Public Finance.
[Full Text][Citation analysis]		article96
2013Intellectual property box regimes: Effective tax rates and tax policy considerations.(2013) In: ZEW Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 96		paper
2013Intellectual property box regimes: Effective tax rates and tax policy considerations.(2013) In: ZEW Discussion Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 96		paper
2022Top Income Inequality and Tax Policy In: NBER Working Papers.
[Full Text][Citation analysis]		paper2
2014Impaired Capital Reallocation and Productivity In: National Institute Economic Review.
[Full Text][Citation analysis]		article33

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