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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

Working Papers / Oxford University Centre for Business Taxation

0.56

Impact Factor

0.34

5-Years IF

12

5-Years H index

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.08000 (%)0.05
19910.08000 (%)0.05
19920.09000 (%)0.05
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.15000 (%)0.1
19960.19000 (%)0.09
19970.2000 (%)0.08
19980.21000 (%)0.12
19990.27000 (%)0.15
20000.36000 (%)0.14
20010.36000 (%)0.17
20020.370300 (%)0.18
20030.390100 (%)0.18
20040.410400 (%)0.18
20050.43000 (%)0.22
20060.4501100 (%)0.19
20070.38232390.391230017 (13.8%)70.30.17
20081.220.381.223053500.942282328232817 (7.5%)150.50.17
20090.750.350.753285530.62865340534010 (11.6%)70.220.17
20100.470.320.4423108400.3737622985375 (13.5%)10.040.15
20110.710.410.76221301010.78245539108821 (4.2%)30.140.2
20120.220.460.5829159930.58654510130764 (6.2%)40.140.21
20130.610.490.5525184840.46425131136752 (4.8%)20.080.22
20140.560.560.3411851020.55543013145 (%)0.3
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
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
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
%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

 

50 most cited documents in this series:

[Click on heading to sort table]

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

Full description at Econpapers || Download paper

63
2008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). Ederveen, Sjef . In: Working Papers. RePEc:btx:wpaper:0822.

Full description at Econpapers || Download paper

46
2008Corporate taxation in the OECD in a wider context. (2008). . In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

33
2008What Problems and Opportunities are Created by Tax Havens?. (2008). . In: Working Papers. RePEc:btx:wpaper:0820.

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33
2008International Taxation and Multinational Firm Location Decisions. (2008). . In: Working Papers. RePEc:btx:wpaper:0825.

Full description at Econpapers || Download paper

22
2008What determines the use of holding companies and ownership chains?. (2008). Mintz, Jack . In: Working Papers. RePEc:btx:wpaper:0803.

Full description at Econpapers || Download paper

20
2009Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Keuschnigg, Christian ; Egger, Peter . In: Working Papers. RePEc:btx:wpaper:0908.

Full description at Econpapers || Download paper

15
2012What do we know about corporate tax competition?. (2012). Devereux, Michael ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:1229.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

14
2008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). . In: Working Papers. RePEc:btx:wpaper:0823.

Full description at Econpapers || Download paper

12
2008Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804.

Full description at Econpapers || Download paper

12
2007Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. (2007). Devereux, Michael P. In: Working Papers. RePEc:btx:wpaper:0704.

Full description at Econpapers || Download paper

12
2008Tax Competition in an Expanding European Union. (2008). Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

11
2008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). . In: Working Papers. RePEc:btx:wpaper:0824.

Full description at Econpapers || Download paper

11
2013Do transfer pricing laws limit international income shifting? Evidence from European multinationals. (2013). Riedel, Nadine ; Lohse, Theresa . In: Working Papers. RePEc:btx:wpaper:1307.

Full description at Econpapers || Download paper

10
2007Taxing corporate income. (2007). Auerbach, Alan ; Devereux, Michael P ; Simpson, Helen . In: Working Papers. RePEc:btx:wpaper:0705.

Full description at Econpapers || Download paper

10
2008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). . In: Working Papers. RePEc:btx:wpaper:0802.

Full description at Econpapers || Download paper

10
2012The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. (2012). Slemrod, Joel ; Kawano, Laura . In: Working Papers. RePEc:btx:wpaper:1219.

Full description at Econpapers || Download paper

9
2009The Power of Dynastic Commitment. (2009). Bach, Laurent ; Serrano-Velarde, Nicolas . In: Working Papers. RePEc:btx:wpaper:0924.

Full description at Econpapers || Download paper

8
2007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George R.. In: Working Papers. RePEc:btx:wpaper:0715.

Full description at Econpapers || Download paper

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

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8
2010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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8
2008Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). . In: Working Papers. RePEc:btx:wpaper:0812.

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7
2011Wages and International Tax Competition. (2011). Krautheim, Sebastian ; Schmidt-Eisenlohr, Tim . In: Working Papers. RePEc:btx:wpaper:1123.

Full description at Econpapers || Download paper

7
2009Corporate tax harmonization in the EU. (2009). van der Horst, Albert ; de Mooij, Ruud A. ; Devereux, Michael P. ; Bettendorf, Leon . In: Working Papers. RePEc:btx:wpaper:0932.

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7
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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7
2008Firms financial choices and thin capitalization rules under corporate tax competition. (2008). . In: Working Papers. RePEc:btx:wpaper:0815.

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7
2013Thin capitalization rules and multinational firm capital structure. (2013). Huizinga, Harry ; Laeven, Luc ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

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7
2008Firm-specific Forward-looking Effective Tax Rates. (2008). . In: Working Papers. RePEc:btx:wpaper:0811.

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6
2008Economic integration and the relationship between profit and wage taxes. (2008). . In: Working Papers. RePEc:btx:wpaper:0810.

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6
2013Capital tax reform and the real economy: the effects of the 2003 dividend tax cut. (2013). Yagan, Danny . In: Working Papers. RePEc:btx:wpaper:1322.

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6
2009Corporate Taxation and Multinational Activity. (2009). . In: Working Papers. RePEc:btx:wpaper:0904.

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6
2012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Devereux, Michael ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:1223.

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6
2007The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform. (2007). Bond, Stephen R. In: Working Papers. RePEc:btx:wpaper:0701.

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5
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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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
2012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). . In: Working Papers. RePEc:btx:wpaper:1227.

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5
2013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?. (2013). Harju, Jarkko ; Matikka, Tuomas . In: Working Papers. RePEc:btx:wpaper:1313.

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5
2008Capital Structure, Corporate Taxation and Firm Age. (2008). Stockl, Matthias . In: Working Papers. RePEc:btx:wpaper:0829.

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5
2007The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Devereux, Michael P ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:0706.

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5
2012Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism. (2012). Peichl, Andreas ; Siegloch, Sebastian ; Bargain, Olivier ; Pestel, Nico ; Dolls, Mathias ; NEUMANN, Dirk ; Fuest, Clemens . In: Working Papers. RePEc:btx:wpaper:1222.

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

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4
2011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine . In: Working Papers. RePEc:btx:wpaper:1106.

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4
2012Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany. (2012). Peichl, Andreas ; Siegloch, Sebastian ; Fuest, Clemens . In: Working Papers. RePEc:btx:wpaper:1216.

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4
2011Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing . In: Working Papers. RePEc:btx:wpaper:1120.

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4
2010Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting. (2010). Fuest, Clemens ; Riedel, Nadine . In: Working Papers. RePEc:btx:wpaper:1012.

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4
2012A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries. (2012). Markle, Kevin S. In: Working Papers. RePEc:btx:wpaper:1206.

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4
2010Evaluating Neutrality Properties of Corporate Tax Reforms. (2010). Devereux, Michael P. ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:1007.

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

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4
2009Investment abroad and adjustment at home: evidence from UK multinational firms. (2009). . In: Working Papers. RePEc:btx:wpaper:0903.

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4

50 most relevant documents in this series:

Papers most cited in the last two years. [Click on heading to sort table]

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

Full description at Econpapers || Download paper

24
2008What Problems and Opportunities are Created by Tax Havens?. (2008). . In: Working Papers. RePEc:btx:wpaper:0820.

Full description at Econpapers || Download paper

16
2012What do we know about corporate tax competition?. (2012). Devereux, Michael ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:1229.

Full description at Econpapers || Download paper

15
2008Corporate taxation in the OECD in a wider context. (2008). . In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

15
2007The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael P. In: Working Papers. RePEc:btx:wpaper:0702.

Full description at Econpapers || Download paper

14
2008International Taxation and Multinational Firm Location Decisions. (2008). . In: Working Papers. RePEc:btx:wpaper:0825.

Full description at Econpapers || Download paper

10
2013Do transfer pricing laws limit international income shifting? Evidence from European multinationals. (2013). Riedel, Nadine ; Lohse, Theresa . In: Working Papers. RePEc:btx:wpaper:1307.

Full description at Econpapers || Download paper

10
2012The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. (2012). Slemrod, Joel ; Kawano, Laura . In: Working Papers. RePEc:btx:wpaper:1219.

Full description at Econpapers || Download paper

9
2007Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. (2007). Devereux, Michael P. In: Working Papers. RePEc:btx:wpaper:0704.

Full description at Econpapers || Download paper

8
2008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). . In: Working Papers. RePEc:btx:wpaper:0823.

Full description at Econpapers || Download paper

8
2008Tax Competition in an Expanding European Union. (2008). Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

7
2012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Devereux, Michael ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:1223.

Full description at Econpapers || Download paper

6
2013Capital tax reform and the real economy: the effects of the 2003 dividend tax cut. (2013). Yagan, Danny . In: Working Papers. RePEc:btx:wpaper:1322.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

6
2011Wages and International Tax Competition. (2011). Krautheim, Sebastian ; Schmidt-Eisenlohr, Tim . In: Working Papers. RePEc:btx:wpaper:1123.

Full description at Econpapers || Download paper

5
2013Thin capitalization rules and multinational firm capital structure. (2013). Huizinga, Harry ; Laeven, Luc ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

Full description at Econpapers || Download paper

5
2012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). . In: Working Papers. RePEc:btx:wpaper:1227.

Full description at Econpapers || Download paper

5
2009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). . In: Working Papers. RePEc:btx:wpaper:0918.

Full description at Econpapers || Download paper

5
2008Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804.

Full description at Econpapers || Download paper

4
2013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?. (2013). Harju, Jarkko ; Matikka, Tuomas . In: Working Papers. RePEc:btx:wpaper:1313.

Full description at Econpapers || Download paper

4
2012Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany. (2012). Peichl, Andreas ; Siegloch, Sebastian ; Fuest, Clemens . In: Working Papers. RePEc:btx:wpaper:1216.

Full description at Econpapers || Download paper

4
2008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). . In: Working Papers. RePEc:btx:wpaper:0824.

Full description at Econpapers || Download paper

4
2012Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism. (2012). Peichl, Andreas ; Siegloch, Sebastian ; Bargain, Olivier ; Pestel, Nico ; Dolls, Mathias ; NEUMANN, Dirk ; Fuest, Clemens . In: Working Papers. RePEc:btx:wpaper:1222.

Full description at Econpapers || Download paper

4
2013Consumption and cash-flow taxes in an international setting. (2013). Auerbach, Alan J. ; Devereux, Michael P.. In: Working Papers. RePEc:btx:wpaper:1311.

Full description at Econpapers || Download paper

4
2012A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries. (2012). Markle, Kevin S. In: Working Papers. RePEc:btx:wpaper:1206.

Full description at Econpapers || Download paper

4
2008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). . In: Working Papers. RePEc:btx:wpaper:0802.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

3
2012The Deep-Pocket Effect of Internal Capital Markets. (2012). Fumagalli, Chiara ; Boutin, Xavier ; Serrano-Velarde, Nicolas ; Pica, Giovanni ; Cestone, Giacinta . In: Working Papers. RePEc:btx:wpaper:1217.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

3
2008What determines the use of holding companies and ownership chains?. (2008). Mintz, Jack . In: Working Papers. RePEc:btx:wpaper:0803.

Full description at Econpapers || Download paper

3
2007The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform. (2007). Bond, Stephen R. In: Working Papers. RePEc:btx:wpaper:0701.

Full description at Econpapers || Download paper

2
2009The Power of Dynastic Commitment. (2009). Bach, Laurent ; Serrano-Velarde, Nicolas . In: Working Papers. RePEc:btx:wpaper:0924.

Full description at Econpapers || Download paper

2
2012Bankruptcy Law and the Cost of Banking Finance. (2012). Tarantino, Emanuele ; Serrano-Velarde, Nicolas ; Rodano, Giacomo . In: Working Papers. RePEc:btx:wpaper:1218.

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2
2012Investment, accounting, and the salience of the corporate income tax. (2012). Edgerton, Jesse . In: Working Papers. RePEc:btx:wpaper:1230.

Full description at Econpapers || Download paper

2
2011Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing . In: Working Papers. RePEc:btx:wpaper:1120.

Full description at Econpapers || Download paper

2
2007The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Devereux, Michael P ; Loretz, Simon . In: Working Papers. RePEc:btx:wpaper:0706.

Full description at Econpapers || Download paper

2
2013Learning and international policy diffusion: the case of corporate tax policy. (2013). Davies, Ronald B.. In: Working Papers. RePEc:btx:wpaper:1319.

Full description at Econpapers || Download paper

2
2010Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008. (2010). Spengel, Christoph ; Reister, Timo ; Finke, Katharina ; Heckemeyer, Jost H.. In: Working Papers. RePEc:btx:wpaper:1005.

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2
2008Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). . In: Working Papers. RePEc:btx:wpaper:0812.

Full description at Econpapers || Download paper

2
2012Trends in UK BERD after the Introduction of R&D Tax Credits. (2012). Guceri, Irem ; Bond, Steve R.. In: Working Papers. RePEc:btx:wpaper:1201.

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2
2013Corporate tax policy under the Labour government, 1997–2010. (2013). Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1302.

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2
2011Debt shifting in Europe. (2011). Parisi, Maria Laura ; Miniaci, Raffaele ; Panteghini, Paolo . In: Working Papers. RePEc:btx:wpaper:1121.

Full description at Econpapers || Download paper

2
2009Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Keuschnigg, Christian ; Egger, Peter . In: Working Papers. RePEc:btx:wpaper:0908.

Full description at Econpapers || Download paper

2
2007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George R.. In: Working Papers. RePEc:btx:wpaper:0715.

Full description at Econpapers || Download paper

2
2013Corporate taxation and the quality of research & development. (2013). Ernst, Christoph ; Riedel, Nadine ; Richter, Katharina . In: Working Papers. RePEc:btx:wpaper:1301.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2
2010How Should Financial Intermediation Services be Taxed?. (2010). . In: Working Papers. RePEc:btx:wpaper:1014.

Full description at Econpapers || Download paper

2
2009Corporate tax harmonization in the EU. (2009). van der Horst, Albert ; de Mooij, Ruud A. ; Devereux, Michael P. ; Bettendorf, Leon . In: Working Papers. RePEc:btx:wpaper:0932.

Full description at Econpapers || Download paper

2
2013The effect of awareness and incentives on tax evasion. (2013). Alstadsater, Annette ; Jacob, Martin . In: Working Papers. RePEc:btx:wpaper:1314.

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2

Citing documents used to compute impact factor 30:

[Click on heading to sort table]

YearTitleSee
2014Corporate taxation and the quality of research and development. (2014). Ernst, Christof ; Riedel, Nadine ; Richter, Katharina . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:4:p:694-719.

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[Citation Analysis]
2014Progressive tax reform in OECD countries : perspectives and obstacles. (2014). Truger, Achim ; Godar, Sarah ; 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). Spengel, Christoph ; Evers, Maria Theresia ; Meier, Ina . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14015.

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[Citation Analysis]
2014Income Shifting under Losses. (2014). Hopland, Arnt Ove ; Lisowsky, Petro ; Mardan, Mohammed ; Schindler, Dirk . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5130.

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[Citation Analysis]
2014Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15. (2014). . In: Annual Economic Reports / Jahresgutachten. RePEc:zbw:svrwjg:201415.

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[Citation Analysis]
2014Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities. (2014). Doerrenberg, Philipp ; Siegloch, Sebastian . In: IZA Discussion Papers. RePEc:iza:izadps:dp8554.

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

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[Citation Analysis]
2014Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities. (2014). Doerrenberg, Philipp ; Siegloch, Sebastian . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14078.

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

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[Citation Analysis]
2014Capital gains taxes and asset prices: The impact of tax awareness and procrastination. (2014). Lau, Mona ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:170.

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[Citation Analysis]
2014Do Dividend Taxes Affect Corporate Investment?. (2014). Alstadsater, Annette ; Jacob, Martin . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4931.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Do dividend taxes affect corporate investment?. (2014). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:172.

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[Citation Analysis]
2014An Economic Rationale for Controlled-Foreign-Corporation Rules. (2014). Haufler, Andreas ; Mardan, Mohammed ; Schindler, Dirk . In: Annual Conference 2014 (Hamburg): Evidence-based Economic Policy. RePEc:zbw:vfsc14:100405.

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

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2014Japan’s Corporate Income Tax: Facts, Issues and Reform Options. (2014). Saito, Ikuo ; de Mooij, Ruud A.. In: IMF Working Papers. RePEc:imf:imfwpa:14/138.

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2014The dilemma of international capital tax competition in the presence of public capital and endogenous growth. (2014). Stauvermann, Peter J. ; Kumar, Ronald R.. In: MPRA Paper. RePEc:pra:mprapa:59457.

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2014Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Barrios, Salvador ; Sanchez Fuentes, Antonio Jesus, . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10198.

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2014Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Antonio Jesus Sanchez Fuentes, ; Gaetan J. A. Nicodeme, ; Gaetan J. A. Nicodeme, ; Antonio Jesus Sanchez Fuentes, . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5017.

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2014What do we know about the tax planning of German-based multinational firms?. (2014). Weichenrieder, Alfons J. ; Hebous, Shafik . In: SAFE White Paper Series. RePEc:zbw:safewh:22.

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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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2014Tax accounting principles and corporate risk-taking. (2014). Becker, Johannes ; Steinhoff, Melanie . In: Economics Letters. RePEc:eee:ecolet:v:125:y:2014:i:1:p:79-81.

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2014Tax Competition and Tax Coordination in the European Union: A Survey. (2014). . In: Working Papers in Economics and Finance. RePEc:ris:sbgwpe:2014_004.

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2014Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?. (2014). Zirgulis, Aras . In: International Journal of Economic Sciences. RePEc:prg:jnljes:v:2014:y:2014:i:4:id:24:p:99-116.

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2014Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?. (2014). Zirgulis, Aras . In: Proceedings of International Academic Conferences. RePEc:sek:iacpro:0702435.

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2014Tax Competition and Tax Coordination in the European Union: A Survey. (2014). Keuschnigg, Christian ; Loretz, Simon ; Winner, Hannes . In: Economics Working Paper Series. RePEc:usg:econwp:2014:27.

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2014Heterogeneous responses to effective tax enforcement: evidence from Spanish firms. (2014). Lopez-Rodriguez, David ; Almunia, Miguel . In: Banco de España Working Papers. RePEc:bde:wpaper:1419.

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2014Fiscal integration in the Eurozone: economic effects of two key scenarios. (2014). Fuest, Clemens ; Dolls, Mathias ; NEUMANN, Dirk . In: EUROMOD Working Papers. RePEc:ese:emodwp:em1-14.

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2014Optimal Taxation under Regional Inequality. (2014). Zoubek, Jens Malte ; Lipatov, Vilen ; Kessing, Sebastian . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5152.

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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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2014Corporate taxation and the quality of research and development. (2014). Ernst, Christof ; Riedel, Nadine ; Richter, Katharina . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:4:p:694-719.

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Cites in year: CiY

Recent citations received in: 2013

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

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

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Recent citations received in: 2012

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

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

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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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Recent citations received in: 2011

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