Rebecca Lester

1.2k total citations
43 papers, 832 citations indexed

About

Rebecca Lester is a scholar working on Accounting, Economics and Econometrics and Physiology. According to data from OpenAlex, Rebecca Lester has authored 43 papers receiving a total of 832 indexed citations (citations by other indexed papers that have themselves been cited), including 30 papers in Accounting, 29 papers in Economics and Econometrics and 9 papers in Physiology. Recurrent topics in Rebecca Lester's work include Corporate Taxation and Avoidance (27 papers), Taxation and Compliance Studies (22 papers) and Fiscal Policy and Economic Growth (10 papers). Rebecca Lester is often cited by papers focused on Corporate Taxation and Avoidance (27 papers), Taxation and Compliance Studies (22 papers) and Fiscal Policy and Economic Growth (10 papers). Rebecca Lester collaborates with scholars based in United States, Germany and United Kingdom. Rebecca Lester's co-authors include Michelle Hanlon, Dominika Langenmayr, Rodrigo Verdi, S.P. Kothari, Lisa De Simone, Kevin Markle, Shane Heitzman, Rodrigo S. Verdi, Caroline O. Cobb and Andrew J. Barnes and has published in prestigious journals such as Journal of Financial Economics, Journal of Accounting and Economics and Journal of Accounting Research.

In The Last Decade

Rebecca Lester

39 papers receiving 776 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name h Career Trend Papers Cites
Rebecca Lester United States 14 615 486 89 85 78 43 832
Dan Levin United States 6 71 0.1× 499 1.0× 101 1.1× 72 0.8× 10 0.1× 6 661
Mark K. Pyles United States 13 207 0.3× 157 0.3× 65 0.7× 57 0.7× 177 2.3× 38 436
Irineu de Carvalho Filho United States 17 72 0.1× 275 0.6× 11 0.1× 17 0.2× 213 2.7× 42 654
Mohd Azlan Shah Zaidi Malaysia 11 117 0.2× 415 0.9× 31 0.3× 9 0.1× 145 1.9× 65 594
Clifford F. Thies United States 9 176 0.3× 134 0.3× 98 1.1× 7 0.1× 94 1.2× 47 384
Charles W. Swenson United States 12 201 0.3× 342 0.7× 82 0.9× 6 0.1× 25 0.3× 36 534
Junmin Wan Japan 10 159 0.3× 286 0.6× 9 0.1× 6 0.1× 104 1.3× 20 390
Rebekka Christopoulou United States 9 34 0.1× 217 0.4× 18 0.2× 31 0.4× 56 0.7× 23 330
Fernando Martins Portugal 11 48 0.1× 609 1.3× 48 0.5× 17 0.2× 183 2.3× 39 786
Gökçe Soydemir United States 12 136 0.2× 402 0.8× 25 0.3× 2 0.0× 387 5.0× 41 580

Countries citing papers authored by Rebecca Lester

Since Specialization
Citations

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

Fields of papers citing papers by Rebecca Lester

Since Specialization
Physical SciencesHealth SciencesLife SciencesSocial Sciences

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

Co-authorship network of co-authors of Rebecca Lester

This figure shows the co-authorship network connecting the top 25 collaborators of Rebecca Lester. A scholar is included among the top collaborators of Rebecca Lester 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 Rebecca Lester. Rebecca Lester 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.
Lester, Rebecca & Marcel Olbert. (2025). Firms’ real and reporting responses to taxation: A review. Journal of Accounting and Economics. 80(2-3). 101837–101837. 2 indexed citations
2.
Bono, Rose S., Rebecca Lester, Thokozeni Lipato, et al.. (2023). Acute effects of flavored Black and mild cigars among young adult cigarette smokers.. Experimental and Clinical Psychopharmacology. 31(4). 817–828. 1 indexed citations
3.
Lester, Rebecca, et al.. (2023). U.S. Equity Crowdfunding: Real Effects of Financing Small Entrepreneurs. SSRN Electronic Journal. 1 indexed citations
4.
Frank, Mary Margaret, Jeffrey L. Hoopes, & Rebecca Lester. (2022). What determines where opportunity knocks? Political affiliation in the selection of Opportunity Zones. Journal of Public Economics. 206. 104588–104588. 13 indexed citations
5.
Bono, Rose S., Rebecca Lester, Thokozeni Lipato, et al.. (2022). The electronic nicotine delivery system (ENDS) purchase task: Are results sensitive to price framing?. Experimental and Clinical Psychopharmacology. 31(5). 895–901.
6.
Li, Dongmei, Richard J. O’Connor, Daniel P. Croft, et al.. (2021). Perceptions of Tobacco Product-Specific COVID-19 Risk and Changes in Tobacco Use Behaviors Among Smokers, E-Cigarette Users, and Dual Users. Nicotine & Tobacco Research. 23(9). 1617–1622. 38 indexed citations
7.
Heitzman, Shane & Rebecca Lester. (2021). Tax Loss Measurement. National Tax Journal. 74(4). 867–893. 19 indexed citations
8.
Heitzman, Shane & Rebecca Lester. (2021). Net Operating Loss Carryforwards and Corporate Savings Policies. The Accounting Review. 97(2). 267–289. 17 indexed citations
9.
Chen, Shannon, Lisa De Simone, Rebecca Lester, & Michelle Hanlon. (2021). The Effect of Innovation Box Regimes on Investment and Employment Activity. SSRN Electronic Journal. 4 indexed citations
10.
Cobb, Caroline O., Rebecca Lester, Megan Scott, et al.. (2020). Tobacco-use behavior and toxicant exposure among current dual users of electronic cigarettes and tobacco cigarettes.. Experimental and Clinical Psychopharmacology. 29(6). 625–635. 8 indexed citations
11.
Bono, Rose S., Caroline O. Cobb, Rebecca Lester, et al.. (2020). Behavioral economic assessment of abuse liability for Black & Mild cigar flavors among young adults.. Experimental and Clinical Psychopharmacology. 30(1). 113–119. 5 indexed citations
12.
Chen, Shannon, Lisa De Simone, Michelle Hanlon, & Rebecca Lester. (2019). The Effect of Innovation Box Regimes on Income Shifting and Real Activity. SSRN Electronic Journal. 14 indexed citations
13.
Lester, Rebecca, et al.. (2018). Opportunity Zones: An Analysis of the Policy's Implications. SSRN Electronic Journal. 5 indexed citations
14.
15.
Simone, Lisa De & Rebecca Lester. (2018). The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm FInancing. RePEc: Research Papers in Economics. 3 indexed citations
16.
Simone, Lisa De & Rebecca Lester. (2018). The Effect of Foreign Cash Holdings on Internal Capital Markets and Firm Financing. SSRN Electronic Journal. 10 indexed citations
17.
Lester, Rebecca, et al.. (2016). Which Companies Use the Domestic Production Activities Deduction. SSRN Electronic Journal. 6 indexed citations
18.
Langenmayr, Dominika & Rebecca Lester. (2014). Taxation and Corporate Risk-Taking. SSRN Electronic Journal. 8 indexed citations
19.
Kothari, S.P. & Rebecca Lester. (2012). The Role of Accounting in the Financial Crisis: Lessons for the Future. Accounting Horizons. 26(2). 335–351. 72 indexed citations
20.
Kothari, S.P. & Rebecca Lester. (2012). The Role of Accounting in the Financial Crisis. 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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