Rick Laux

430 total citations
14 papers, 292 citations indexed

About

Rick Laux is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Rick Laux has authored 14 papers receiving a total of 292 indexed citations (citations by other indexed papers that have themselves been cited), including 14 papers in Accounting, 11 papers in Economics and Econometrics and 2 papers in Strategy and Management. Recurrent topics in Rick Laux's work include Corporate Taxation and Avoidance (14 papers), Taxation and Compliance Studies (11 papers) and Corporate Finance and Governance (5 papers). Rick Laux is often cited by papers focused on Corporate Taxation and Avoidance (14 papers), Taxation and Compliance Studies (11 papers) and Corporate Finance and Governance (5 papers). Rick Laux collaborates with scholars based in United States, United Kingdom and South Korea. Rick Laux's co-authors include Sanjay Gupta, Daniel P. Lynch, Steven E. Kaplan, Dan S. Dhaliwal, Dane M. Christensen, Dan Lynch, Dan Givoly and Victor Ferguson and has published in prestigious journals such as Journal of Accounting and Economics, Journal of Accounting Research and The Accounting Review.

In The Last Decade

Rick Laux

13 papers receiving 286 citations

Peers — A (Enhanced Table)

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

Name	h						Papers	Cites
Rick Laux United States	7	281	167	83	12	6	14	292
Stephanie A. Sikes United States	10	463 1.6×	303 1.8×	80 1.0×	48 4.0×	4 0.7×	24	478
Caren Sureth Germany	10	175 0.6×	191 1.1×	69 0.8×	76 6.3×	2 0.3×	20	247
Serena Fatica Italy	7	71 0.3×	97 0.6×	19 0.2×	31 2.6×	4 0.7×	19	137
Stephen D. Makar United States	9	245 0.9×	59 0.4×	62 0.7×	56 4.7×	18 3.0×	21	267
Andreas Bascha United Kingdom	3	235 0.8×	86 0.5×	27 0.3×	35 2.9×	22 3.7×	5	240
Laurence Schumann United States	6	78 0.3×	89 0.5×	45 0.5×	22 1.8×	3 0.5×	8	140
Luis Correia Da Silva Netherlands	6	326 1.2×	81 0.5×	113 1.4×	81 6.8×	1 0.2×	8	334
Juliana Salomão United States	8	113 0.4×	82 0.5×	46 0.6×	134 11.2×	3 0.5×	14	229
Fred Ramb Germany	6	189 0.7×	166 1.0×	25 0.3×	40 3.3×	1 0.2×	16	233
Hei Wai Lee United States	10	277 1.0×	50 0.3×	77 0.9×	144 12.0×	13 2.2×	22	300

Countries citing papers authored by Rick Laux

Since Specialization

Citations

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

Fields of papers citing papers by Rick Laux

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

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

Co-authorship network of co-authors of Rick Laux

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

All Works

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14 of 14 papers shown

Laux, Rick, et al.. (2025). Tax administration quality and foreign investment in developing countries: Evidence from participation in tax inspectors without borders. Journal of Accounting and Economics. 81(2). 101832–101832.

Laux, Rick, et al.. (2024). Raising the stakes: How progressive tax rates affect risk‐taking by pass‐through businesses. Contemporary Accounting Research. 42(1). 39–69. 1 indexed citations

Ferguson, Victor, et al.. (2022). Tax Enforcement and Foreign Investment by Multinational Corporations: Evidence from Tax Inspectors Without Borders. SSRN Electronic Journal. 1 indexed citations

Ferguson, Victor, et al.. (2021). Raising the Stakes: How Individual Taxes Affect Risk-Taking by Pass-Through Businesses. SSRN Electronic Journal. 2 indexed citations

Laux, Rick, et al.. (2021). Income shifting and U.S. international trade in goods statistics. Journal of Accounting and Public Policy. 40(5). 106853–106853. 1 indexed citations

Christensen, Dane M., et al.. (2021). How do most low ETR firms avoid paying taxes?. Review of Accounting Studies. 27(2). 570–606. 39 indexed citations

Christensen, Dane M., et al.. (2020). How Do Most Low ETR Firms Avoid Paying Taxes?. SSRN Electronic Journal. 2 indexed citations

Givoly, Dan, et al.. (2018). Assessing the Relation Between Taxes and Stock Returns: The Critical Role of Choosing the Tax Variable. SSRN Electronic Journal. 3 indexed citations

Gupta, Sanjay, Rick Laux, & Daniel P. Lynch. (2015). Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre‐ and Post‐FIN 48 Periods. Contemporary Accounting Research. 33(3). 1044–1074. 75 indexed citations

10.

Laux, Rick. (2013). The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. The Accounting Review. 88(4). 1357–1383. 53 indexed citations

11.

Dhaliwal, Dan S., et al.. (2012). The Information Content of Tax Expense for Firms Reporting Losses. SSRN Electronic Journal. 17 indexed citations

12.

Dhaliwal, Dan S., et al.. (2012). The Information Content of Tax Expense for Firms Reporting Losses. Journal of Accounting Research. 51(1). 135–164. 58 indexed citations

13.

Gupta, Sanjay, Rick Laux, & Dan Lynch. (2011). Do Firms Use Tax Cushion Reversals to Meet Earnings Targets? Evidence from the Pre- and Post-FIN 48 Periods. SSRN Electronic Journal. 26 indexed citations

14.

Laux, Rick. (2011). The Association between Deferred Tax Assets and Liabilities and Future Tax Payments. SSRN Electronic Journal. 14 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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