Martin Ruf

921 total citations
35 papers, 573 citations indexed

About

Martin Ruf is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Martin Ruf has authored 35 papers receiving a total of 573 indexed citations (citations by other indexed papers that have themselves been cited), including 33 papers in Accounting, 26 papers in Economics and Econometrics and 2 papers in Strategy and Management. Recurrent topics in Martin Ruf's work include Corporate Taxation and Avoidance (32 papers), Corporate Finance and Governance (15 papers) and Fiscal Policy and Economic Growth (12 papers). Martin Ruf is often cited by papers focused on Corporate Taxation and Avoidance (32 papers), Corporate Finance and Governance (15 papers) and Fiscal Policy and Economic Growth (12 papers). Martin Ruf collaborates with scholars based in Germany, United States and Austria. Martin Ruf's co-authors include Alfons J. Weichenrieder, Thiess Buettner, Shafik Hebous, Ulrich Schreiber, Johannes Voget, Lars P. Feld, Leslie A. Robinson, Dirk Schindler, Georg Wamser and Valeria Merlo and has published in prestigious journals such as SHILAP Revista de lepidopterología, The Economic Journal and Journal of Accounting and Economics.

In The Last Decade

Martin Ruf

32 papers receiving 508 citations

Peers

Martin Ruf

ACCOU

EE

SM

PSIR

GEEF

Johannes Voget Germany

Nadine Riedel Germany

Rosanne Altshuler United States

Matthias Dischinger Germany

Rainer Niemann Germany

Dominika Langenmayr Germany

Bruce Haslem United States

Lisa De Simone United States

Céline Azémar United Kingdom

Bradley P. Lindsey United States

Johannes Voget Germany

Martin Ruf

484 ×1.0

ACCOU

439 ×1.0

EE

77 ×1.2

SM

29 ×0.8

PSIR

34 ×0.9

GEEF

Citations per year, relative to Martin Ruf Martin Ruf (= 1×) peers Johannes Voget

Countries citing papers authored by Martin Ruf

Since Specialization

Citations

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

Fields of papers citing papers by Martin Ruf

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

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

Co-authorship network of co-authors of Martin Ruf

This figure shows the co-authorship network connecting the top 25 collaborators of Martin Ruf. A scholar is included among the top collaborators of Martin Ruf 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 Martin Ruf. Martin Ruf is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

Wamser, Georg, et al.. (2025). The ITI Database: New Data on International Tax Institutions. International Tax and Public Finance.

2.

Robinson, Leslie A., et al.. (2021). The impact of IP box regimes on the M&A market. Journal of Accounting and Economics. 72(2-3). 101448–101448. 14 indexed citations

3.

Voget, Johannes, et al.. (2020). Taxing away M&A: Capital gains taxation and acquisition activity. European Economic Review. 128. 103505–103505. 13 indexed citations

4.

Robinson, Leslie A., et al.. (2018). The Impact of IP Box Regimes on the M&A Market. SSRN Electronic Journal. 2 indexed citations

5.

Hebous, Shafik & Martin Ruf. (2017). Evaluating the effects of ACE systems on multinational debt financing and investment. Journal of Public Economics. 156. 131–149. 43 indexed citations

6.

Feld, Lars P., et al.. (2016). Repatriation taxes and outbound M&As. Journal of Public Economics. 139. 13–27. 38 indexed citations

7.

Ruf, Martin & Dirk Schindler. (2015). Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches. SHILAP Revista de lepidopterología. 2015(1). 17–33. 21 indexed citations

8.

Egger, Peter, Valeria Merlo, Martin Ruf, & Georg Wamser. (2014). Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data. The Economic Journal. 125(589). 1764–1789. 37 indexed citations

9.

Ruf, Martin. (2013). CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision. SSRN Electronic Journal. 4461. 7 indexed citations

10.

Robinson, Leslie A., et al.. (2013). Tax Avoidance as a Driver of Mergers and Acquisitions. SSRN Electronic Journal. 22 indexed citations

11.

Feld, Lars P., et al.. (2013). Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As. SSRN Electronic Journal. 2 indexed citations

12.

Feld, Lars P., et al.. (2013). Effects of Territorial and Worldwide Corporation Tax Systems on Outbound M&As. SSRN Electronic Journal. 14 indexed citations

13.

Ruf, Martin & Alfons J. Weichenrieder. (2013). CFC Legislation, Passive Assets and the Impact of the ECJ's Cadbury-Schweppes Decision. SSRN Electronic Journal. 2 indexed citations

14.

Ruf, Martin & Alfons J. Weichenrieder. (2012). The taxation of passive foreign investment: lessons from German experience. Canadian Journal of Economics/Revue canadienne d économique. 45(4). 1504–1528. 63 indexed citations

15.

Egger, Peter, Valeria Merlo, Martin Ruf, & Georg Wamser. (2012). Consequences of the New UK Tax Exemption System: Evidence from Micro-Level Data. SSRN Electronic Journal. 3 indexed citations

16.

Ruf, Martin. (2011). Die heiligen Propheten, eure Apostel und ich. Mohr Siebeck eBooks.

17.

Hebous, Shafik, Martin Ruf, & Alfons J. Weichenrieder. (2010). The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments. SSRN Electronic Journal. 26 indexed citations

18.

Ruf, Martin. (2009). Optimal Taxation of International Mergers & Acquisitions. SSRN Electronic Journal. 1 indexed citations

19.

Buettner, Thiess & Martin Ruf. (2007). Tax incentives and the location of FDI: Evidence from a panel of German multinationals. International Tax and Public Finance. 14(2). 151–164. 118 indexed citations

20.

Ruf, Martin. (2007). Steuerwettbewerb in Europa : Theorie, Empirie und die Definition von Effektivsteuersätzen. Digital Access to Libraries (Université catholique de Louvain (UCL), l'Université de Namur (UNamur) and the Université Saint-Louis (USL-B)). 1 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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