Klassen, K. J., and Valle Ruiz, C. (2023). The Effect of Changes in Income Shifting on Affiliate Managers' Internal Reporting Decisions. Contemporary Accounting Research, 40(1), 120-165.
Valle Ruiz, C., D. Campa, and M.M Camacho-Miñano. (2024). Intertemporal Income Shifting for Investment Reasons: Evidence From Private Firms. The Journal of American Taxation Association, 46(2), 151-176.
Barroso, R., Beuselinck, C., and Valle Ruiz, C. (2025). “Navigating Fiscal Policy: The Dynamics of Income Shifting in the Oil and Gas Industry”. Accounting in Europe (Special issue for Tax Policy). Forthcoming.
De Simone, L., Valle Ruiz, C., and J. Voget. 2025. “The Impact of Intangible Assets’ Mobility on Intangibles Location and Income Shifting : The Role of Trademarks”
Caglio, A., C. Imperatore, and C. Valle Ruiz. 2025. “Institutional investors’tax preferences and the design of executives’compensation packages”
Beuselinck, C., Goldman, N., J. Pierk, and C. Valle Ruiz. 2025. “Income shifting and Tax KAMs”.
De Simone, L., K. Klassen, and C. Valle Ruiz. 2025. “Tax and Nontax Government Policies and the Location of Patents”.
Beuselinck, C., M. Jacob, and C. Valle Ruiz. 2025. “Carbon Pricing and Cross-Border Innovation Spillovers”.
Joshi, P., D. Mescall, L. Robinson, and C. Valle Ruiz. 2025. “Tariffs, pricing benchmarks and income shifting”. Data collection stage.