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  Updated Jun, 1 2012 364.619 documents processed, 8.178.370 references and 3.213.942 citations

 

 
 

Working Papers / Oxford University Centre for Business Taxation

Raw citation data, Main indicators, Most cited papers , cites used to compute the impact factor (2010), Recent citations and documents published in this series in EconPapers.

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Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII
19900.090000.04
19910.080000.04
19920.090000.05
19930.110000.05
19940.130000.05
19950.140000.09
19960.170000.09
19970.180000.09
19980.210000.14
19990.270000.16
20000.370000.15
20010.350000.18
20020.390000.19
20030.420000.21
20040.450000.21
20050.450000.26
20060.480000.22
20070.4123680080.350.19
20081.130.413081232638.5150.50.19
20090.580.373239533112.950.160.19
20100.320.28231362201010.040.16
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CIT: Number of citations to the series in year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
SC(%): Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
IdI: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Main indicators

Most cited documents in this series:
YearTitleCited
2007The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence
RePEc:btx:wpaper:0702 [Citation Analysis]
33
2008What determines the use of holding companies and ownership chains?
RePEc:btx:wpaper:0803 [Citation Analysis]
15
2008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings
RePEc:btx:wpaper:0822 [Citation Analysis]
9
2008Corporate taxation in the OECD in a wider context
RePEc:btx:wpaper:0821 [Citation Analysis]
9
2007The Direct Incidence of Corporate Income Tax on Wages
RePEc:btx:wpaper:0707 [Citation Analysis]
8
2007Taxing corporate income
RePEc:btx:wpaper:0705 [Citation Analysis]
8
2009Incorporation and Taxation: Theory and Firm-level Evidence
RePEc:btx:wpaper:0908 [Citation Analysis]
7
2007Should Capital Income be Subject to Consumption-Based Taxation?
RePEc:btx:wpaper:0715 [Citation Analysis]
6
2008Increased efficiency through consolidation and formula apportionment in the European Union?
RePEc:btx:wpaper:0812 [Citation Analysis]
5
2008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations
RePEc:btx:wpaper:0824 [Citation Analysis]
5
2009The Power of Dynastic Commitment
RePEc:btx:wpaper:0924 [Citation Analysis]
5
2008Bilateral Effective Tax Rates and Foreign Direct Investment
RePEc:btx:wpaper:0802 [Citation Analysis]
5
2008Economic integration and the relationship between profit and wage taxes
RePEc:btx:wpaper:0810 [Citation Analysis]
5
2009Corporate Taxation and Multinational Activity
RePEc:btx:wpaper:0904 [Citation Analysis]
5
2009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data
RePEc:btx:wpaper:0918 [Citation Analysis]
5
2008International Taxation and Multinational Firm Location Decisions
RePEc:btx:wpaper:0825 [Citation Analysis]
4
2008What Problems and Opportunities are Created by Tax Havens?
RePEc:btx:wpaper:0820 [Citation Analysis]
4
2009Profit Taxation and Finance Constraints
RePEc:btx:wpaper:0916 [Citation Analysis]
4
2008Firm-specific Forward-looking Effective Tax Rates
RePEc:btx:wpaper:0811 [Citation Analysis]
4
2007The Effects of EU Formula Apportionment on Corporate Tax Revenues
RePEc:btx:wpaper:0706 [Citation Analysis]
4
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms
RePEc:btx:wpaper:0914 [Citation Analysis]
4
2008The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures
RePEc:btx:wpaper:0801 [Citation Analysis]
4
2008Thin Capitalization Rules in the Context of the CCCTB
RePEc:btx:wpaper:0804 [Citation Analysis]
4
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms
RePEc:btx:wpaper:0931 [Citation Analysis]
3
2008Tax Competition in an Expanding European Union
RePEc:btx:wpaper:0830 [Citation Analysis]
3
2008Firms financial choices and thin capitalization rules under corporate tax competition
RePEc:btx:wpaper:0815 [Citation Analysis]
3
2010Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
RePEc:btx:wpaper:1012 [Citation Analysis]
3
2007Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues
RePEc:btx:wpaper:0704 [Citation Analysis]
3
2008Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey
RePEc:btx:wpaper:0814 [Citation Analysis]
3
2007Taxes in the EU New Member States and the Location of Capital and Profit
RePEc:btx:wpaper:0703 [Citation Analysis]
2
2007Taxing Foreign Profits with International Mergers and Acquisitions
RePEc:btx:wpaper:0719 [Citation Analysis]
2
2009Transfer Pricing Policy and the Intensity of Tax Rate Competition
RePEc:btx:wpaper:0930 [Citation Analysis]
2
2009Optimal tax policy when firms are internationallly mobile
RePEc:btx:wpaper:0907 [Citation Analysis]
2
2008Capital Structure, Corporate Taxation and Firm Age
RePEc:btx:wpaper:0829 [Citation Analysis]
2
2010Corporate tax effects on the quality and quantity of FDI
RePEc:btx:wpaper:1013 [Citation Analysis]
2
2008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base
RePEc:btx:wpaper:0823 [Citation Analysis]
2
2011Wages and International Tax Competition
RePEc:btx:wpaper:1123 [Citation Analysis]
2
2008Taxes, Institutions and Foreign Diversification Opportunities
RePEc:btx:wpaper:0828 [Citation Analysis]
2
2009Investment abroad and adjustment at home: evidence from UK multinational firms
RePEc:btx:wpaper:0903 [Citation Analysis]
2
2011Measuring the burden of the corporate income tax under imperfect competition
RePEc:btx:wpaper:1105 [Citation Analysis]
2
2010Evaluating Neutrality Properties of Corporate Tax Reforms
RePEc:btx:wpaper:1007 [Citation Analysis]
2
2009Formula Apportionment: Is it better than the current system and are there better alternatives?
RePEc:btx:wpaper:0901 [Citation Analysis]
1
2009The Direct Incidence of Corporate Income Tax on Wages
RePEc:btx:wpaper:0917 [Citation Analysis]
1
2010Bank Bailouts, International Linkages and Cooperation
RePEc:btx:wpaper:1016 [Citation Analysis]
1
2009Tax Haven Activities and the Tax Liabilities of Multinational Groups
RePEc:btx:wpaper:0925 [Citation Analysis]
1
2010Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector
RePEc:btx:wpaper:1006 [Citation Analysis]
1
2010How Should Financial Intermediation Services be Taxed?
RePEc:btx:wpaper:1014 [Citation Analysis]
1
2010Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
RePEc:btx:wpaper:1005 [Citation Analysis]
1
2008Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals
RePEc:btx:wpaper:0816 [Citation Analysis]
1
2007The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform
RePEc:btx:wpaper:0701 [Citation Analysis]
1

Citing documents used to compute impact factor 20:
YearTitleSee
2010Strategic Trade Policy through the Tax System
RePEc:ces:ceswps:_3066
[Citation Analysis]
2010Working in family firms: less paid but more secure? Evidence from French matched employer-employee data
RePEc:hal:psewpa:halshs-00564972
[Citation Analysis]
2010Profit Taxation, Innovation and the Financing of Heterogeneous Firms
RePEc:usg:dp2010:2010-01
[Citation Analysis]
2010Business Taxation, Corporate Finance and Economic Performance
RePEc:usg:dp2010:2010-04
[Citation Analysis]
2010Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes
RePEc:nbr:nberwo:16129
[Citation Analysis]
2010A Theory of Taxation and Incorporation
RePEc:usg:dp2010:2010-25
[Citation Analysis]
2010Small Corporations Income Shifting through Choice of Ownership Structure - a Norwegian Case
RePEc:fep:journl:v:23:y:2010:i:2:p:73-87
[Citation Analysis]
2010State Corporation Income Taxation: An Economic Perspective on Nexus
RePEc:btx:wpaper:1011
[Citation Analysis]
2010The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
RePEc:ces:ceswps:_3076
[Citation Analysis]
2010Multinationals, Minority Ownership and Tax-Efficient Financing Structures
RePEc:ces:ceswps:_3034
[Citation Analysis]
2010The downside of formula apportionment: evidence on factor demand distortions
RePEc:kap:itaxpf:v:17:y:2010:i:3:p:236-258
[Citation Analysis]
2010Multinational Capital Structure and Tax Competition
RePEc:ces:ceswps:_3041
[Citation Analysis]
2010The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments
RePEc:ces:ceswps:_3076
[Citation Analysis]
2010Strategic Trade Policy through the Tax System
RePEc:ces:ceswps:_3066
[Citation Analysis]
2010Attracting foreign direct investment: the public policy scope for South East European countries
RePEc:jes:journl:y:2010:v:1:p:37-53
[Citation Analysis]
2010Special Taxation of the Mining Industry
RePEc:rsm:pubpol:p10_3
[Citation Analysis]
2010Corporate tax effects on the quality and quantity of FDI
RePEc:btx:wpaper:1013
[Citation Analysis]
2010Taxation and the Quality of Institutions: Asymmetric Effects on FDI
RePEc:tax:taxpap:0021
[Citation Analysis]
2010Taxation and the quality of institutions: asymmetric effects on FDI
RePEc:pra:mprapa:24179
[Citation Analysis]
2010FDI determination and corporate tax competition in a volatile world
RePEc:kap:itaxpf:v:17:y:2010:i:5:p:532-555
[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2010

YearTitleSee
2010Enhanced Coorporation in an asymmetric model of Tax Competition
RePEc:btx:wpaper:1002
[Citation Analysis]

Recent citations received in: 2009

YearTitleSee
2009Planning and Policy Issues Raised by the Structure of the U.S. International Tax Rules
RePEc:btx:wpaper:0915
[Citation Analysis]
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms
RePEc:btx:wpaper:0931
[Citation Analysis]
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms
RePEc:ces:ceswps:_2879
[Citation Analysis]
2009Taxation of Foreign Profits with Heterogeneous Multinational Firms
RePEc:ces:ceswps:_2899
[Citation Analysis]
2009Le tasse in Europa dagli anni novanta
RePEc:pra:mprapa:23441
[Citation Analysis]

Recent citations received in: 2008

YearTitleSee
2008The Efficiency Costs of Local Property Tax
RePEc:ays:ispwps:paper0815
[Citation Analysis]
2008Increased efficiency through consolidation and formula apportionment in the European Union?
RePEc:btx:wpaper:0812
[Citation Analysis]
2008Firms financial choices and thin capitalization rules under corporate tax competition
RePEc:btx:wpaper:0815
[Citation Analysis]
2008Corporate taxation in the OECD in a wider context
RePEc:btx:wpaper:0821
[Citation Analysis]
2008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations
RePEc:btx:wpaper:0824
[Citation Analysis]
2008Strategic Consolidation under Formula Apportionment
RePEc:btx:wpaper:0827
[Citation Analysis]
2008Tax Competition in an Expanding European Union
RePEc:btx:wpaper:0830
[Citation Analysis]
2008(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation
RePEc:ces:ceswps:_2366
[Citation Analysis]
2008Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition
RePEc:ces:ceswps:_2429
[Citation Analysis]
2008Thin-Capitalization Rules and Company Responses Experience from German Legislation
RePEc:ces:ceswps:_2456
[Citation Analysis]
2008Strategic Consolidation under Formula Apportionment
RePEc:ces:ceswps:_2484
[Citation Analysis]
2008The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach
RePEc:ces:ifowps:_62
[Citation Analysis]
2008(Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation
RePEc:han:dpaper:dp-404
[Citation Analysis]
2008Multinationals, Minority Ownership and Tax-Efficient Financing Structures
RePEc:hhs:nhhfms:2008_019
[Citation Analysis]
2008Foreign (in)direct investment and corporate taxation
RePEc:zbw:bubdp1:7555
[Citation Analysis]

Recent citations received in: 2007

YearTitleSee
2007Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax
RePEc:ays:ispwps:paper0715
[Citation Analysis]
2007Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park
RePEc:ays:ispwps:paper0716
[Citation Analysis]
2007Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake
RePEc:btx:wpaper:0714
[Citation Analysis]
2007Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?
RePEc:ces:ceswps:_1884
[Citation Analysis]
2007Saving Taxes Through Foreign Plant Ownership
RePEc:ces:ceswps:_1887
[Citation Analysis]
2007Will Corporate Tax Consolidation improve Efficiency in the EU ?
RePEc:dgr:uvatin:20070076
[Citation Analysis]
2007Modelling Behavioural Responses to Profit Taxation: The Case of the UK Corporation Tax
RePEc:mlb:wpaper:998
[Citation Analysis]
2007The Effects of Multinationals? Profit Shifting Activities on Real Investments
RePEc:zbw:zewdip:6891
[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.

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