Last updated July, 3 2014 639.049 documents processed, 16.613.935 references and 6.218.529 citations

Working Papers / Oxford University Centre for Business Taxation

[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data:

IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.09000000.04
19910.09000000.05
19920.09000000.06
19930.1000000.05
19940.12000000.05
19950.16000000.09
19960.2000000.09
19970.2000000.08
19980.22000000.12
19990.27000000.15
20000.37000000.14
20010.38000000.17
20020.39020000.19
20030.42010000.19
20040.43020000.19
20050.45000000.23
20060.460120000.2
20070.42323110.48920080.350.17
20081.170.43053490.92165232737150.50.18
20090.680.373285480.5672533611.160.190.18
20100.450.3323108370.3433622810.710.040.16
20110.650.4522130940.7217553616.730.140.22
20120.220.4829159910.572845101040.140.24
20130.550.5425184750.41851287.120.080.26
20140.150.23184270.15054800.17
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published 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
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Most cited documents in this series:

YearTitleCited
2007The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0702.

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45
2008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822.

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26
2008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

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23
2008What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803.

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18
2008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

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18
2008International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825.

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15
2009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918.

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13
2009Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0908.

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12
2008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

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10
2008Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804.

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9
2007Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705.

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8
2007The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707.

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8
2009The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent . In: Working Papers. RePEc:btx:wpaper:0924.

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8
2008Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0815.

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7
2008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802.

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7
2007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

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7
2008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830.

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7
2008Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0812.

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7
2008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823.

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6
2008Firm-specific Forward-looking Effective Tax Rates. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0811.

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6
2010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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6
2008Economic integration and the relationship between profit and wage taxes. (2008). Schjelderup, Guttorm ; Klemm, Alexander ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0810.

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6
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0914.

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6
2009Corporate Taxation and Multinational Activity. (2009). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0904.

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6
2007The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0706.

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6
2009Corporate tax harmonization in the EU. (2009). Van der Horst, Albert ; de Mooij, Ruud ; Loretz, Simon ; Devereux, Michael ; Bettendorf, Leon . In: Working Papers. RePEc:btx:wpaper:0932.

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5
2012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

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5
2011Wages and International Tax Competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian. In: Working Papers. RePEc:btx:wpaper:1123.

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5
2008Capital Structure, Corporate Taxation and Firm Age. (2008). Winner, Hannes ; Stoeckl, Matthias ; Pfaffermayr, Michael ; Stockl, Matthias . In: Working Papers. RePEc:btx:wpaper:0829.

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5
2011Measuring the burden of the corporate income tax under imperfect competition. (2011). Liu, Li ; Altshuler, Rosanne. In: Working Papers. RePEc:btx:wpaper:1105.

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5
2010Evaluating Neutrality Properties of Corporate Tax Reforms. (2010). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1007.

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4
2009Profit Taxation and Finance Constraints. (2009). Keuschnigg, Christian ; Ribi, Evelyn . In: Working Papers. RePEc:btx:wpaper:0916.

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4
2007Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0704.

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4
2009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0931.

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4
2010Corporate tax effects on the quality and quantity of FDI. (2010). Riedel, Nadine ; Fuest, Clemens ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1013.

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4
2008The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures. (2008). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0801.

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4
2007The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform. (2007). Klemm, Alexander ; Devereux, Michael ; Bond, Stephen R. In: Working Papers. RePEc:btx:wpaper:0701.

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3
2012Optimal income taxation with tax competition. (2012). Weichenrieder, Alfons ; Lipatov, Vilen. In: Working Papers. RePEc:btx:wpaper:1207.

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3
2012Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism. (2012). Siegloch, Sebastian ; Pestel, Nico ; Peichl, Andreas ; Neumann, Dirk ; Fuest, Clemens ; Dolls, Mathias ; Bargain, Olivier. In: Working Papers. RePEc:btx:wpaper:1222.

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3
2007Tax Competition for International Producers and the Mode of Foreign Market Entry. (2007). Egger, Hartmut ; Davies, Ronald. In: Working Papers. RePEc:btx:wpaper:0711.

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3
2010How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014.

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3
2008Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey. (2008). Loomer, Geoffrey ; Freedman, Judith ; Vella, John . In: Working Papers. RePEc:btx:wpaper:0814.

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3
2010Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008. (2010). Heckemeyer, Jost ; Finke, Katharina ; Spengel, Christoph ; Reister, Timo . In: Working Papers. RePEc:btx:wpaper:1005.

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3
2011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

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3
2009Transfer Pricing Policy and the Intensity of Tax Rate Competition. (2009). Fuest, Clemens ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:0930.

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3
2010Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting. (2010). Riedel, Nadine ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1012.

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3
2009Dividend Taxes and International Portfolio Choice. (2009). Dharmapala, Dhammika ; Desai, Mihir A.. In: Working Papers. RePEc:btx:wpaper:0911.

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3
2007Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis. (2007). Gemmell, Norman ; Creedy, John. In: Working Papers. RePEc:btx:wpaper:0713.

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2
2009Investment abroad and adjustment at home: evidence from UK multinational firms. (2009). Simpson, Helen. In: Working Papers. RePEc:btx:wpaper:0903.

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2
2008Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals. (2008). Riedel, Nadine ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:0816.

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2

Citing documents used to compute impact factor 8:

YearTitleSee
2014Progressive tax reform in OECD countries : perspectives and obstacles. (2014). Godar, Sarah ; Truger, Achim ; Paetz, Christoph . In: ILO Working Papers. RePEc:ilo:ilowps:485510.

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[Citation Analysis]
2014Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?. (2014). Evers, Maria Theresia ; Spengel, Christoph ; Meier, Ina . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14015.

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[Citation Analysis]
2014Taxable Income Elasticity and the Anatomy of Behavioral Response: Evidence from Finland. (2014). Matikka, Tuomas. In: Working Papers. RePEc:fer:wpaper:55.

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[Citation Analysis]
2014Entrepreneurial innovations and taxation. (2014). Haufler, Andreas ; Persson, Lars ; Norback, Pehr-Johan . In: Journal of Public Economics. RePEc:eee:pubeco:v:113:y:2014:i:c:p:13-31.

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[Citation Analysis]
2014Economic integration and the optimal corporate tax structure with heterogeneous firms. (2014). Haufler, Andreas ; Davies, Ronald ; Bauer, Christian. In: Journal of Public Economics. RePEc:eee:pubeco:v:110:y:2014:i:c:p:42-56.

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[Citation Analysis]
2014Tax Incentives and Business Investment: Evidence from German Bonus Depreciation. (2014). Schneider, Kerstin ; Eichfelder, Sebastian . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4805.

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[Citation Analysis]
2014Fiscal Integration in the Eurozone: Economic Effects of Two Key Scenarios. (2014). Peichl, Andreas ; Dolls, Mathias ; Neumann, Dirk ; Fuest, Clemens . In: EUROMOD Working Papers. RePEc:ese:emodwp:em1-14.

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[Citation Analysis]
2014Anti Profit-Shifting Rules and Foreign Direct Investment. (2014). Wamser, Georg ; Buettner, Thiess ; Overesch, Michael . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4710.

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[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2013

YearTitleSee
2013Are Closely-Held Firms Tax Shelters?. (2013). Telle, Kjetil ; Kopczuk, Wojciech ; Alstadsæter, Annette ; Alstadsater, Annette . In: NBER Working Papers. RePEc:nbr:nberwo:19609.

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[Citation Analysis]
2013Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152.

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[Citation Analysis]

Recent citations received in: 2012

YearTitleSee
2012The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown. (2012). Zucman, Gabriel ; Johannesen, Niels. In: PSE Working Papers. RePEc:hal:psewpa:halshs-00665054.

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[Citation Analysis]
2012The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown. (2012). Johannesen, Niels. In: Working Papers. RePEc:hal:wpaper:halshs-00665054.

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[Citation Analysis]
2012Collateralization, Bank Loan Rates and Monitoring: Evidence from a Natural Experiment. (2012). Roszbach, Kasper ; Ongena, Steven ; Cerqueiro, Geraldo . In: Working Paper Series. RePEc:hhs:rbnkwp:0257.

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[Citation Analysis]
2012Leadership Style in the Romanian Public Institutions – the Case of City Halls. (2012). MOS, Ariana Lavinia ; BIBU, Nicolae . In: REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT. RePEc:rom:rmcimn:v:13:y:2012:i:1:p:66-80.

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[Citation Analysis]

Recent citations received in: 2011

YearTitleSee
2011Sharing the burden: Empirical evidence on corporate tax incidence. (2011). Dwenger, Nadja ; Steiner, Viktor ; Rattenhuber, Pia . In: Working Papers. RePEc:mpi:wpaper:sharing_the_burden.

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[Citation Analysis]
2011Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris. In: Taxation Papers. RePEc:tax:taxpap:0029.

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[Citation Analysis]
2011Sharing the burden: Empirical evidence on corporate tax incidence. (2011). Dwenger, Nadja ; Steiner, Viktor ; Rattenhuber, Pia . In: Discussion Papers. RePEc:zbw:fubsbe:201119.

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[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.