Valeria Merlo

National Tax Service — South Korea

Business, Management and Accounting · Social Sciences

11h-index712citations41works1.52yr avg
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Research Topics

Corporate Taxation and Avoidance(24), Corporate Finance and Governance(12), Taxation and Compliance Studies(10), Economic Policies and Impacts(10), Local Government Finance and Decentralization(8)

Publications41 total

The ITI Database: New Data on International Tax Institutions
International Tax and Public Finance·2025· 2 citedOpen Access
Corporate Taxation and Firm Productivity
SSRN Electronic Journal·2025Open Access
Profit-shifting elasticities, channels, and the role of tax havens
Edward Elgar Publishing eBooks·2024
Multilateral tax treaty revision to combat tax avoidance: on the merits and limits of BEPS’s multilateral instrument
Economic Policy·2024· 4 cited
Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches
SSRN Electronic Journal·2024· 1 citedOpen Access
Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data
SSRN Electronic Journal·2024· 2 citedOpen Access
Valeria Merlo discussion of: Natural resource revenues and municipal finance
Economic Policy·2023
Identifying Tax-Setting Responses From Local Fiscal Policy Programs
SSRN Electronic Journal·2023· 3 citedOpen Access
Identifying Tax-Setting Responses from Local Fiscal Policy Programs
SSRN Electronic Journal·2023· 5 citedOpen Access
Taxes, Profit Shifting, and the Real Activities of Mnes: Evidence from Corporate Tax Notches
SSRN Electronic Journal·2023· 4 citedOpen Access
A structural quantitative analysis of services trade de-liberalization
Journal of International Economics·2022Open Access
Interaction-dependent effects of surface structure on microbial spatial self-organization
Philosophical Transactions of the Royal Society B Biological Sciences·2020· 22 citedOpen Access
The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates
Review of International Economics·2019· 36 citedOpen Access
A Structural Quantitative Analysis of Services Trade De-Liberalization
SSRN Electronic Journal·2018· 5 citedOpen Access
MEASURING THE INTERDEPENDENCE OF MULTINATIONAL FIRMS' FOREIGN INVESTMENTS
Economic Inquiry·2017· 1 cited
Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
RePEc: Research Papers in Economics·2017Open Access
Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence
SSRN Electronic Journal·2017· 6 citedOpen Access
Taxation, multinationals and foreign direct investment / Tributación, multinacionales e inversión extranjera directa / Tributació, multinacionals i inversió estrangera directa
RePEc: Research Papers in Economics·2016
How can we finance our pensions
2016
Cross‐country Services Versus Manufacturing Activity of Multinational Firms in Response to Services Versus Goods Policy
World Economy·2015· 5 cited
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Frequent Co-authors

Georg Wamser(29), Peter Egger(21), Christian Keuschnigg(5), Matthias Fahn(5), Sascha O. Becker(3), Martin Ruf(3), Georg Thunecke(3), Jaqueline Hansen(3), Nadine Riedel(2), Andreas Schanbacher(2), Sven Blank(2), Davide Ciccarese(1), Anita Zuidema(1), David R. Johnson(1), Antonia Hohmann(1), Nadine Riedel(1), Frank Stähler(1), Kristina Strohmaier(1), Martin Eklund(1), Tobias Hahn(1)