Deborah Schanz

527 total citations
36 papers, 255 citations indexed

About

Deborah Schanz is a scholar working on Accounting, Economics and Econometrics and Political Science and International Relations. According to data from OpenAlex, Deborah Schanz has authored 36 papers receiving a total of 255 indexed citations (citations by other indexed papers that have themselves been cited), including 35 papers in Accounting, 28 papers in Economics and Econometrics and 4 papers in Political Science and International Relations. Recurrent topics in Deborah Schanz's work include Corporate Taxation and Avoidance (35 papers), Taxation and Compliance Studies (22 papers) and Taxation and Legal Issues (11 papers). Deborah Schanz is often cited by papers focused on Corporate Taxation and Avoidance (35 papers), Taxation and Compliance Studies (22 papers) and Taxation and Legal Issues (11 papers). Deborah Schanz collaborates with scholars based in Germany, Austria and France. Deborah Schanz's co-authors include Caren Sureth-Sloane, Andreas Dinkel, Rainer Niemann, Joachim Englisch, Johannes Becker, Johannes Voget and Simon Harst and has published in prestigious journals such as Contemporary Accounting Research, Journal of Business Finance & Accounting and European Accounting Review.

In The Last Decade

Deborah Schanz

30 papers receiving 224 citations

Peers

Deborah Schanz
Caren Sureth-Sloane Germany
Edmund Outslay United States
Giorgia Maffini United Kingdom
Jeri K. Seidman United States
Thomas Tørsløv Denmark
Judit Karsai Hungary
Stephen J. Lusch United States
Katarzyna Bilicka United States
Jason Stanfield United States
Patrick Langetieg United States
Caren Sureth-Sloane Germany
Deborah Schanz
Citations per year, relative to Deborah Schanz Deborah Schanz (= 1×) peers Caren Sureth-Sloane

Countries citing papers authored by Deborah Schanz

Since Specialization
Citations

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

Fields of papers citing papers by Deborah Schanz

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

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

Co-authorship network of co-authors of Deborah Schanz

This figure shows the co-authorship network connecting the top 25 collaborators of Deborah Schanz. A scholar is included among the top collaborators of Deborah Schanz based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Deborah Schanz. Deborah Schanz is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

20 of 20 papers shown
1.
Schanz, Deborah, et al.. (2025). Anti-Tax Avoidance Rules and Tax Complexity. World Tax Journal. 17(1).
2.
3.
Schanz, Deborah. (2023). Reducing complexity and compliance costs: a simplification safe harbour for the global minimum tax. Fiscal Studies. 44(1). 53–60. 1 indexed citations
4.
Schanz, Deborah, et al.. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. ePubWU Institutional Repository (Wirtschaftsuniversität Wien). 9 indexed citations
5.
Schanz, Deborah, et al.. (2021). The Tax Complexity Index – A Survey-Based Country Measure of Tax Code and Framework Complexity. European Accounting Review. 32(2). 239–273. 29 indexed citations
6.
Schanz, Deborah, et al.. (2020). The Relation between Tax Complexity and Foreign Direct Investments: Evidence Across Countries. SSRN Electronic Journal. 4 indexed citations
7.
Becker, Johannes, Joachim Englisch, & Deborah Schanz. (2019). Re-Allocation of Taxing Rights for Big Data Business Models. SSRN Electronic Journal. 2 indexed citations
8.
Schanz, Deborah, et al.. (2018). Building Up a Protective Shield: The Role of Tax Communication for Corporate Tax Risk Management. SSRN Electronic Journal. 4 indexed citations
9.
Schanz, Deborah, et al.. (2018). What Are the Drivers of Tax Complexity for MNCs? Global Evidence. 5 indexed citations
10.
Schanz, Deborah, et al.. (2017). 2016 Global MNC Tax Complexity Survey. 2 indexed citations
11.
Schanz, Deborah, et al.. (2016). Tax attractiveness and the location of German-controlled subsidiaries. Review of Managerial Science. 11(1). 251–297. 17 indexed citations
12.
Schanz, Deborah, et al.. (2016). Convergence of Dividend and Capital Gains Taxation in the European Union from 1990 to 2015. Intertax. 44(Issue 12). 913–937. 2 indexed citations
13.
Dinkel, Andreas, et al.. (2014). Tax Attractiveness and the Location of German-Controlled Subsidiaries. SSRN Electronic Journal. 3 indexed citations
14.
Schanz, Deborah, et al.. (2013). Measuring Tax Attractiveness Across Countries. SSRN Electronic Journal. 16 indexed citations
15.
Schanz, Deborah, et al.. (2011). Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Austrian ATX Listed Companies. Accounting in Europe. 8(1). 89–123. 10 indexed citations
16.
Schanz, Deborah, et al.. (2011). Ex-Dividend Day Stock Prices and Trading Behavior in Germany: The Case of the 2001 Tax Reform. SSRN Electronic Journal. 3 indexed citations
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Schanz, Deborah, et al.. (2010). Finding a New Corporate Tax Base after the Abolishment of the One-Book System in EU Member States. European Accounting Review. 19(2). 311–341. 13 indexed citations
19.
Schanz, Deborah, et al.. (2006). Taxation of capital income in Austria, Germany and Switzerland. SSRN Electronic Journal. 1 indexed citations
20.

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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