Walter Hellerstein

499 citations
63 papers · 253 · h-index 8

Impact in

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

Papers in

    • Corporate Taxation and Avoidance 43
    • Taxation and Legal Issues 42
    • Taxation and Compliance Studies 14
    • Legal and Constitutional Studies 10
    • Fiscal Policy and Economic Growth 9
    • Economic and Fiscal Studies 5

Walter Hellerstein

47 papers receiving 169 citations

Peers

Walter Hellerstein
Comparison fields: 5 of 28
  • Accounting 178
  • Economics and Econometrics 177
  • Political Science and International Relations 86
  • Public Administration 7
  • Strategy and Management 24
Replace Stefan Van Parys with:
Stefan Van Parys United States
Martin Hearson United Kingdom
Dirk‐Jan Kraan France
Andrew Stone United States
Arthur J. Cockfield Canada
James C. Hartigan United States
Peter H. Aranson United States
Martin Ruf Germany
Robert P. Shay United States
Silvio Borner Switzerland
Walter Hellerstein relative to Stefan Van Parys United States Stefan Van Parys's profile →
Citations per field
00.5×3.5×
Stefan Van Parys · 1×
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 63 papers — load more, or switch the sort, to bring in the rest.

#Work
1 200443
2
Financial Reporting by State and Local Government Units
197722
3 199720
4 201415
5
Electronic Commerce and Multijurisdictional Taxation
200115
6
Commerce Clause Restraints on State Business Development Incentives
199612
7 19889
8
Internet Tax Freedom Act
19978
9
Interjurisdictional Issues in the Design of a VAT
20107
10
State Taxation of Electronic Commerce
19977
11 20057
12
Congressional Intervention in State Taxation: A Normative Analysis of Three Proposals
20047
13
Taxing Global Digital Commerce
20135
14
Commerce Clause Restraints on State Tax Incentives
19974
15
Jurisdiction to Tax Income and Consumption in the New Economy: A Theoretical and Comparative Perspective
20034
16
State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality
20003
17
LOST IN TRANSLATION: CONTEXTUAL CONSIDERATIONS IN EVALUATING THE RELEVANCE OF US EXPERIENCE FOR THE EUROPEAN COMMISSION'S COMPANY TAXATION PROPOSALS
20043
18
The Streamlined Sales and Use Tax Agreement's Sourcing Rules
20043
19
State Taxation of Corporate Income from Intangibles: Allied-Signal and Beyond
19933
20 19803

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 63 papers that have together received 253 indexed citations. Recurring topics across this work include Corporate Taxation and Avoidance (43 papers), Taxation and Legal Issues (42 papers), Taxation and Compliance Studies (14 papers), Legal and Constitutional Studies (10 papers), Fiscal Policy and Economic Growth (9 papers), American Constitutional Law and Politics (7 papers), Local Government Finance and Decentralization (5 papers) and Economic and Fiscal Studies (5 papers). The work is most often cited by research in Accounting (178 citations), Economics and Econometrics (177 citations), Political Science and International Relations (86 citations), Public Administration (7 citations) and Strategy and Management (24 citations). Walter Hellerstein has collaborated with scholars based in United States, Uzbekistan and Australia. Frequent co-authors include Charles E. McLure, Sidney Davidson, Michael Keen, Jinyan Li, Georg Kofler, Michael Wells, Ruth Mason and Arthur J. Cockfield. Their work appears in journals such as National Tax Journal, Michigan Law Review, The Supreme Court Review, Virginia Law Review and Bulletin for international taxation.

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.

Explore authors with similar magnitude of impact