Walter Hellerstein

499 citations
68 papers · 303 · h-index 9

Impact in

  • Accounting top 5%
    • Corporate Taxation and Avoidance
    • Taxation and Legal Issues
    • Taxation and Compliance Studies
    • Fiscal Policy and Economic Growth
    • Economic and Fiscal Studies
    • Fiscal Policies and Political Economy
    • Legal and Constitutional Studies

Papers in

    • Corporate Taxation and Avoidance 46
    • Taxation and Legal Issues 44
    • Taxation and Compliance Studies 15
    • Legal and Constitutional Studies 12
    • Fiscal Policy and Economic Growth 9
    • Economic and Fiscal Studies 7

Walter Hellerstein

51 papers receiving 193 citations

Peers

Walter Hellerstein
Comparison fields: 5 of 33
  • Accounting 205
  • Economics and Econometrics 213
  • Political Science and International Relations 90
  • Public Administration 7
  • Strategy and Management 28
Replace Allison Christians with:
Allison Christians Canada
Arthur J. Cockfield Canada
Dirk‐Jan Kraan France
James C. Hartigan United States
Dieter Biehl Germany
Robert P. Shay United States
Matthias Dischinger Germany
Martin Ruf Germany
Steven A. Bank United States
Marek Bělka Poland
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Citations per year

Countries citing papers authored by Walter Hellerstein

Since Specialization
Citations

This map shows the geographic impact of Walter Hellerstein'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 Walter Hellerstein with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Walter Hellerstein more than expected).

Fields of papers citing papers by Walter Hellerstein

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Walter Hellerstein. 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 Walter Hellerstein. The network helps show where Walter Hellerstein may publish in the future.

Co-authors

The 8 scholars most cited alongside Walter Hellerstein, 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 Walter Hellerstein Line = papers co-authored together Walter Hellerstein links everyone, so they are left out of the graph.

All Works

20 of 20 papers shown

Showing the 20 most-cited of 68 papers — load more, or switch the sort, to bring in the rest.

#Work
1 200449
2 199725
3
Financial Reporting by State and Local Government Units
197722
4 201416
5 198816
6
Electronic Commerce and Multijurisdictional Taxation
200116
7
Commerce Clause Restraints on State Business Development Incentives
199613
8
Interjurisdictional Issues in the Design of a VAT
201012
9
Internet Tax Freedom Act
19979
10 20188
11 20058
12
State Taxation of Electronic Commerce
19977
13
Jurisdiction to Tax Income and Consumption in the New Economy: A Theoretical and Comparative Perspective
20037
14
Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals
20047
15
Taxing Global Digital Commerce
20136
16 19975
17 20095
18
Fiscal Federalism in the United States
20114
19
State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality
20003
20
LOST IN TRANSLATION: CONTEXTUAL CONSIDERATIONS IN EVALUATING THE RELEVANCE OF US EXPERIENCE FOR THE EUROPEAN COMMISSION'S COMPANY TAXATION PROPOSALS
20043

About Walter Hellerstein

Walter Hellerstein is a scholar working on Accounting, Economics and Econometrics, Political Science and International Relations, Law and Strategy and Management, having authored 68 papers that have together received 303 indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (46 papers), Taxation and Legal Issues (44 papers), Taxation and Compliance Studies (15 papers), Legal and Constitutional Studies (12 papers), Fiscal Policy and Economic Growth (9 papers), American Constitutional Law and Politics (8 papers), Economic and Fiscal Studies (7 papers) and Local Government Finance and Decentralization (5 papers). The work is most often cited by research in Accounting (205 citations), Economics and Econometrics (213 citations), Political Science and International Relations (90 citations), Public Administration (7 citations) and Strategy and Management (28 citations). Walter Hellerstein has collaborated with scholars based in United States, Uzbekistan and Austria. Frequent co-authors include Charles E. McLure, Sidney Davidson, Michael Keen, Jinyan Li, Arthur J. Cockfield, Michael Wells, Georg Kofler and Ruth Mason. Their work appears in journals such as National Tax Journal, Michigan Law Review, Virginia Law Review, Bulletin for international taxation and The Supreme Court Review.

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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