Most cited documents in this series:

Year	Title	Cited
2007	The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence RePEc:btx:wpaper:0702 [Citation Analysis]	39
2008	What determines the use of holding companies and ownership chains? RePEc:btx:wpaper:0803 [Citation Analysis]	15
2008	What Problems and Opportunities are Created by Tax Havens? RePEc:btx:wpaper:0820 [Citation Analysis]	14
2008	Corporate Tax Elasticities A Reader’s Guide to Empirical Findings RePEc:btx:wpaper:0822 [Citation Analysis]	11
2008	Corporate taxation in the OECD in a wider context RePEc:btx:wpaper:0821 [Citation Analysis]	11
2009	Incorporation and Taxation: Theory and Firm-level Evidence RePEc:btx:wpaper:0908 [Citation Analysis]	10
2007	Taxing corporate income RePEc:btx:wpaper:0705 [Citation Analysis]	8
2007	The Direct Incidence of Corporate Income Tax on Wages RePEc:btx:wpaper:0707 [Citation Analysis]	8
2009	Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data RePEc:btx:wpaper:0918 [Citation Analysis]	7
2008	Bilateral Effective Tax Rates and Foreign Direct Investment RePEc:btx:wpaper:0802 [Citation Analysis]	6
2008	International Taxation and Multinational Firm Location Decisions RePEc:btx:wpaper:0825 [Citation Analysis]	6
2009	The Power of Dynastic Commitment RePEc:btx:wpaper:0924 [Citation Analysis]	6
2009	Corporate Taxation and the Choice of Patent Location within Multinational Firms RePEc:btx:wpaper:0914 [Citation Analysis]	6
2008	Firm-specific Forward-looking Effective Tax Rates RePEc:btx:wpaper:0811 [Citation Analysis]	6
2008	Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations RePEc:btx:wpaper:0824 [Citation Analysis]	6
2007	Should Capital Income be Subject to Consumption-Based Taxation? RePEc:btx:wpaper:0715 [Citation Analysis]	6
2008	Firms financial choices and thin capitalization rules under corporate tax competition RePEc:btx:wpaper:0815 [Citation Analysis]	5
2009	Corporate Taxation and the Choice of Patent Location within Multinational Firms RePEc:btx:wpaper:0931 [Citation Analysis]	5
2009	Profit Taxation and Finance Constraints RePEc:btx:wpaper:0916 [Citation Analysis]	5
2008	Increased efficiency through consolidation and formula apportionment in the European Union? RePEc:btx:wpaper:0812 [Citation Analysis]	5
2008	Thin Capitalization Rules in the Context of the CCCTB RePEc:btx:wpaper:0804 [Citation Analysis]	5
2009	Corporate Taxation and Multinational Activity RePEc:btx:wpaper:0904 [Citation Analysis]	5
2008	Economic integration and the relationship between profit and wage taxes RePEc:btx:wpaper:0810 [Citation Analysis]	5
2008	The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures RePEc:btx:wpaper:0801 [Citation Analysis]	4
2008	Tax Competition in an Expanding European Union RePEc:btx:wpaper:0830 [Citation Analysis]	4
2011	Measuring the burden of the corporate income tax under imperfect competition RePEc:btx:wpaper:1105 [Citation Analysis]	4
2009	Dividend Taxes and International Portfolio Choice RePEc:btx:wpaper:0911 [Citation Analysis]	4
2007	The Effects of EU Formula Apportionment on Corporate Tax Revenues RePEc:btx:wpaper:0706 [Citation Analysis]	4
2008	Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey RePEc:btx:wpaper:0814 [Citation Analysis]	3
2010	Corporate tax effects on the quality and quantity of FDI RePEc:btx:wpaper:1013 [Citation Analysis]	3
2007	Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues RePEc:btx:wpaper:0704 [Citation Analysis]	3
2010	Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting RePEc:btx:wpaper:1012 [Citation Analysis]	3
2010	Evaluating Neutrality Properties of Corporate Tax Reforms RePEc:btx:wpaper:1007 [Citation Analysis]	3
2008	Capital Structure, Corporate Taxation and Firm Age RePEc:btx:wpaper:0829 [Citation Analysis]	3
2009	Corporate tax harmonization in the EU RePEc:btx:wpaper:0932 [Citation Analysis]	2
2008	Taxes, Institutions and Foreign Diversification Opportunities RePEc:btx:wpaper:0828 [Citation Analysis]	2
2010	How Should Financial Intermediation Services be Taxed? RePEc:btx:wpaper:1014 [Citation Analysis]	2
2007	Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis RePEc:btx:wpaper:0713 [Citation Analysis]	2
2009	EU Regional Policy and Tax Competition RePEc:btx:wpaper:0902 [Citation Analysis]	2
2012	With Which Countries Do Tax Havens Share Information? RePEc:btx:wpaper:1211 [Citation Analysis]	2
2011	Wages and International Tax Competition RePEc:btx:wpaper:1123 [Citation Analysis]	2
2009	Transfer Pricing Policy and the Intensity of Tax Rate Competition RePEc:btx:wpaper:0930 [Citation Analysis]	2
2007	Tax Competition for International Producers and the Mode of Foreign Market Entry RePEc:btx:wpaper:0711 [Citation Analysis]	2
2009	Optimal tax policy when firms are internationallly mobile RePEc:btx:wpaper:0907 [Citation Analysis]	2
2007	Taxes in the EU New Member States and the Location of Capital and Profit RePEc:btx:wpaper:0703 [Citation Analysis]	2
2007	Taxing Foreign Profits with International Mergers and Acquisitions RePEc:btx:wpaper:0719 [Citation Analysis]	2
2008	Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals RePEc:btx:wpaper:0816 [Citation Analysis]	2
2008	The European Commission´s Proposal for a Common Consolidated Corporate Tax Base RePEc:btx:wpaper:0823 [Citation Analysis]	2
2009	Investment abroad and adjustment at home: evidence from UK multinational firms RePEc:btx:wpaper:0903 [Citation Analysis]	2
2007	The 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 32:

Year	Title	See
2011	Money at the Docks of Tax Havens: A Guide RePEc:ces:ceswps:_3587	[Citation Analysis]
2011	A Journey from a Corruption Port to a Tax Haven RePEc:ces:ceswps:_3620	[Citation Analysis]
2011	Trade Mispricing and Illicit Flows RePEc:dar:ddpeco:54540	[Citation Analysis]
2011	Tax competition -- Greenfield investment versus mergers and acquisitions RePEc:eee:regeco:v:41:y:2011:i:5:p:476-486	[Citation Analysis]
2011	Chapter 5: Taxation and Regulation of the Financial Sector RePEc:ces:eeagre:v::y:2011:i::p:147-169	[Citation Analysis]
2011	Coordinating Bank Failure Costs and Financial Stability RePEc:dnb:dnbwpp:306	[Citation Analysis]
2011	How Would EU Corporate Tax Reform Affect US Investment in Europe? RePEc:nbr:nberwo:17576	[Citation Analysis]
2011	How Would EU Corporate Tax Reform Affect US Investment in Europe? RePEc:btx:wpaper:1124	[Citation Analysis]
2011	Trade and domestic tax reforms in the presence of a public good and different neutrality conditions RePEc:kap:itaxpf:v:18:y:2011:i:3:p:273-290	[Citation Analysis]
2011	The Effect of Agglomeration Size on Local Taxes RePEc:cpr:ceprdp:8344	[Citation Analysis]
2011	Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias. RePEc:hpe:journl:y:2011:v:191:i:2:p:113-146.	[Citation Analysis]
2011	Corporate taxes and the location of intellectual property RePEc:cpr:ceprdp:8424	[Citation Analysis]
2011	Corporate taxes and the location of intangible assets within multinational firms RePEc:eee:pubeco:v:95:y:2011:i:7:p:691-707	[Citation Analysis]
2011	Money at the Docks of Tax Havens: A Guide RePEc:ces:ceswps:_3587	[Citation Analysis]
2011	Working in Family Firms: Less Paid but More Secure? Evidence from French Matched Employer-Employee Data RePEc:iza:izadps:dp5842	[Citation Analysis]
2011	Working in family firms: less paid but more secure? Evidence from French matched employer-employee data RePEc:cpm:docweb:1110	[Citation Analysis]
2011	Working in family firms: less paid but more secure? Evidence from French matched employer-employee data RePEc:drm:wpaper:2011-38	[Citation Analysis]
2011	Family Firms and the Great Recession: Out of Sight, Out of Mind? RePEc:eui:euiwps:eco2011/28	[Citation Analysis]
2011	The power to tax: a lecture of Hayek RePEc:pra:mprapa:31384	[Citation Analysis]
2011	An applied analysis of ACE and CBIT reforms in the EU RePEc:kap:itaxpf:v:18:y:2011:i:1:p:93-120	[Citation Analysis]
2011	Entrepreneurship and the theory of taxation RePEc:kap:sbusec:v:37:y:2011:i:2:p:167-185	[Citation Analysis]
2011	Does governance travel around the world? Evidence from institutional investors RePEc:eee:jfinec:v:100:y:2011:i:1:p:154-181	[Citation Analysis]
2011	International Debt Shifting: Do Multinationals Shift Internal or External Debt? RePEc:ces:ceswps:_3519	[Citation Analysis]
2011	Corporate Taxes, Internal Borrowing, and the Lending Capacity within Multinational Firms RePEc:usg:econwp:2011:42	[Citation Analysis]
2011	International Debt Shifting: Do Multinationals Shift Internal or External Debt? RePEc:knz:dpteco:1140	[Citation Analysis]
2011	Capital structure choice and company taxation: A meta-study RePEc:zbw:zewdip:11075	[Citation Analysis]
2011	Entrepreneurial innovations and taxation RePEc:lmu:muenec:12245	[Citation Analysis]
2011	Entrepreneurial Innovations and Taxation RePEc:ces:ceswps:_3473	[Citation Analysis]
2011	Entrepreneurial innovations and taxation RePEc:btx:wpaper:1122	[Citation Analysis]
2011	The taxation of foreign profits - the old view, the new view and a pragmatic view RePEc:btx:wpaper:1104	[Citation Analysis]
2011	Tax Rate and Tax Base Competition for Foreign Direct Investment RePEc:ces:ceswps:_3596	[Citation Analysis]
2011	Tax Rate and Tax Base Competition for Foreign Direct Investment RePEc:kie:kieliw:1734	[Citation Analysis]

Cites in year: CiY