Simon Loretz

1.0k citations
28 papers · 571 · h-index 11

Impact in

  • Accounting top 2%
    • Corporate Taxation and Avoidance
    • Taxation and Legal Issues
    • Corporate Finance and Governance
    • Taxation and Compliance Studies
    • Fiscal Policy and Economic Growth
    • Economic Policies and Impacts
    • Economic and Fiscal Studies

Papers in

    • Taxation and Compliance Studies 14
    • Fiscal Policy and Economic Growth 10
    • German Economic Analysis & Policies 2
    • Corporate Taxation and Avoidance 19
    • Taxation and Legal Issues 7

Simon Loretz

25 papers receiving 504 citations

Peers

Simon Loretz
Comparison fields: 5 of 45
  • Accounting 436
  • Economics and Econometrics 468
  • Political Science and International Relations 123
  • General Economics, Econometrics and Finance 36
  • Gender Studies 25
Replace Richard Krever with:
Richard Krever Australia
Bert Brys France
Matthias Dischinger Germany
Lucie Gadenne United Kingdom
Laura Feiveson United States
Luca Barbone Poland
Rostislav Kapelyushnikov Russia
Lucio Castro United States
Gary C. Cornia United States
Annalisa Luporini Italy
Simon Loretz relative to Richard Krever Australia Richard Krever's profile →
Citations per field
00.5×
Richard Krever · 1×
Citations per year

Countries citing papers authored by Simon Loretz

Since Specialization
Citations

This map shows the geographic impact of Simon Loretz's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Simon Loretz with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Simon Loretz more than expected).

Fields of papers citing papers by Simon Loretz

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Simon Loretz. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Simon Loretz. The network helps show where Simon Loretz may publish in the future.

Co-authors

The 22 scholars most cited alongside Simon Loretz, linked wherever they have co-authored with each other. Click a name or a connecting line to browse the papers they share.

Border = papers with Simon Loretz Line = papers co-authored together Simon Loretz links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 28 papers — load more, or switch the sort, to bring in the rest.

#Work
1 201495
2 201379
3 200860
4 200860
5 200848
6 201443
7 201940
8 200934
9 201032
10 200715
11 201014
12
International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation. ICTD Working Paper 27
20149
13
Aggressive tax planning indicators ; Final Report
20178
14 20185
15 20125
16 20065
17 20143
18
The economic effects of EU-reforms in corporate income tax systems
20093
19 20123
20
Taxation of alcoholic beverages. Estimation of tax revenue effects in the Netherlands and Europe.
20153

About Simon Loretz

Simon Loretz is a scholar working on Economics and Econometrics, Accounting, Political Science and International Relations, Tourism, Leisure and Hospitality Management and Strategy and Management, having authored 28 papers that have together received 571 indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (19 papers), Taxation and Compliance Studies (14 papers), Fiscal Policy and Economic Growth (10 papers), Taxation and Legal Issues (7 papers), Local Government Finance and Decentralization (4 papers), German Economic Analysis & Policies (2 papers), Regional Development and Policy (2 papers) and Wine Industry and Tourism (2 papers). The work is most often cited by research in Accounting (436 citations), Economics and Econometrics (468 citations), Political Science and International Relations (123 citations), General Economics, Econometrics and Finance (36 citations) and Gender Studies (25 citations). Simon Loretz has collaborated with scholars based in United Kingdom, Austria and Germany. Frequent co-authors include Li Liu, Peter Egger, Alex Cobham, Hannes Winner, Michael Pfaffermayr, Tobias Thomas, Christine Benesch, David Stadelmann, Ruud de Mooij and Léon Bettendorf. Their work appears in journals such as International Tax and Public Finance, Fiscal Studies, World Economy, Journal of Economic Behavior & Organization and Tax Policy and the Economy.

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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