Hugh J Ault

568 total citations
26 papers, 170 citations indexed

About

Hugh J Ault is a scholar working on Accounting, Economics and Econometrics and Law. According to data from OpenAlex, Hugh J Ault has authored 26 papers receiving a total of 170 indexed citations (citations by other indexed papers that have themselves been cited), including 23 papers in Accounting, 11 papers in Economics and Econometrics and 7 papers in Law. Recurrent topics in Hugh J Ault's work include Corporate Taxation and Avoidance (21 papers), Taxation and Legal Issues (20 papers) and EU Law and Policy Analysis (5 papers). Hugh J Ault is often cited by papers focused on Corporate Taxation and Avoidance (21 papers), Taxation and Legal Issues (20 papers) and EU Law and Policy Analysis (5 papers). Hugh J Ault collaborates with scholars based in United States, Germany and France. Hugh J Ault's co-authors include Brian J. Arnold, David F. Bradford, Wolfgang Schoen, Mary Ann Glendon, John F. Jones, Wei Cui, Michael Lang, Richard J. Vann and Joanna Wheeler and has published in prestigious journals such as National Tax Journal, The American Journal of Comparative Law and Hastings law journal.

In The Last Decade

Hugh J Ault

19 papers receiving 112 citations

Peers

Hugh J Ault
Rita de la Feria United Kingdom
Alvin C. Warren United States
Georg Kofler Austria
Yariv Brauner United States
Ewan McKendrick United Kingdom
Vanessa Finch United Kingdom
Rita de la Feria United Kingdom
Hugh J Ault
Citations per year, relative to Hugh J Ault Hugh J Ault (= 1×) peers Rita de la Feria

Countries citing papers authored by Hugh J Ault

Since Specialization
Citations

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

Fields of papers citing papers by Hugh J Ault

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Hugh J Ault. 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 Hugh J Ault. The network helps show where Hugh J Ault may publish in the future.

Co-authorship network of co-authors of Hugh J Ault

This figure shows the co-authorship network connecting the top 25 collaborators of Hugh J Ault. A scholar is included among the top collaborators of Hugh J Ault 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 Hugh J Ault. Hugh J Ault 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.
Ault, Hugh J. (2019). Tax Competition and Tax Cooperation: A Survey and Reassessment. 3 indexed citations
2.
Vann, Richard J., Brian J. Arnold, Hugh J Ault, et al.. (2014). Global Tax Treaty Commentaries. Data Archiving and Networked Services (DANS).
3.
Ault, Hugh J, et al.. (2014). Base Erosion and Profit Shifting: A Roadmap for Reform. Bulletin for international taxation. 68(6/7). 8 indexed citations
4.
Ault, Hugh J. (2013). Some Reflections on the OECD and the Sources of International Tax Principles. SSRN Electronic Journal. 13 indexed citations
5.
Ault, Hugh J. (2013). Some Reflections on the OECD and the Sources of International Tax Principles. Max Planck Digital Library. 70(12). 1195–1213. 4 indexed citations
6.
Ault, Hugh J. (2009). Reflections on the Role of the OECD in Developing International Tax Norms. Brooklyn journal of international law. 34(3). 6. 5 indexed citations
7.
Ault, Hugh J, et al.. (2009). 2008 OECD Model : the new arbitration provision. Bulletin for international taxation. 63(5). 9 indexed citations
8.
Ault, Hugh J. (2004). Comparative income taxation. 11 indexed citations
9.
Ault, Hugh J. (2001). The Importance of International Cooperation in Forging Tax Policy. Brooklyn journal of international law. 26(4). 1693. 3 indexed citations
10.
Ault, Hugh J. (2001). Arbitration in International Tax Matters: Some Structural Issues. 27.
11.
Ault, Hugh J, et al.. (1998). THE OECD'S REPORT ON HARMFUL TAX COMPETITION. National Tax Journal. 51(3). 601–608. 22 indexed citations
12.
Ault, Hugh J. (1994). The Role of the OECD Commentaries in the Interpretation of Tax Treaties. Intertax. 22(Issue 4). 144–148. 17 indexed citations
13.
Ault, Hugh J. (1993). The 1992 Model Treaty: Treatment of Computer Software. European Taxation. 33.
14.
Ault, Hugh J. (1992). Corporate Integration, Tax Treaties, and the Division of the International Tax Base: Principles and Practices. SSRN Electronic Journal. 47. 565–608. 7 indexed citations
15.
Bradford, David F. & Hugh J Ault. (1989). Taxing International Income: An Analysis of the U.S. System and Its Economic Premises. National Bureau of Economic Research. 11–52. 19 indexed citations
16.
Ault, Hugh J. (1978). International Issues in Corporate Tax Integration. Law and policy in international business. 10. 1 indexed citations
17.
Ault, Hugh J, et al.. (1977). Introduction to United States International Taxation. 6 indexed citations
18.
Ault, Hugh J & Mary Ann Glendon. (1975). The Importance of Comparative Law in Legal Education: United States Goals and Methods of Legal Comparisons. Journal of legal education. 27. 599–608. 3 indexed citations
19.
Ault, Hugh J & Mary Ann Glendon. (1974). The Importance of Comparative Law in Legal Education: United States Goals and Methods of Legal Comparison. The American Journal of Comparative Law. 22(suppl_1). 67–80.
20.
Ault, Hugh J. (1968). Harmonization of Company Law in the European Economic Community. Hastings law journal. 20(1). 77. 2 indexed citations

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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