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

arqus Discussion Papers in Quantitative Tax Research / arqus - Arbeitskreis Quantitative Steuerlehre

0.17

Impact Factor

0.09

5-Years IF

4

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
20020.37000 (%)0.18
20030.39000 (%)0.18
20040.41000 (%)0.18
20050.4313137003 (42.9%)0.22
20060.080.450.0882110.05131131 (%)0.19
20070.10.380.1133430.0972122125 (71.4%)10.080.17
20080.10.380.12266080.13202123447 (35%)40.150.17
20090.150.350.133595160.17133966083 (23.1%)10.030.17
20100.070.320.051811350.0436149551 (33.3%)0.15
20110.060.410.071112480.06453310071 (25%)0.2
20120.460.051614060.041291035 (%)10.060.21
20130.040.490.0713153140.091127110677 (63.6%)30.230.22
20140.170.560.0927180100.0692959385 (55.6%)10.040.3
 
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
2008Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG. (2008). Kiesewetter, Dirk ; Dietrich, Maik ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:33.

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10
2008Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data. (2008). Dwenger, Nadja ; Steiner, Viktor . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:57.

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7
2009Financial leverage and corporate taxation: Evidence from German corporate tax return data. (2009). Dwenger, Nadja ; Steiner, Viktor . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:61.

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5
2007Taxation of risky investment and paradoxical investor behavior. (2007). Sureth, Caren ; Prior, Ulrich ; Gries, Thomas . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:26.

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4
2007Transfer pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions. (2007). Simons, Dirk ; Niemann, Rainer ; Martini, Jan Thomas . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:27.

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3
2008Steuerreformen durch Tarif- oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personengesellschaften. (2008). Knirsch, Deborah ; Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:37.

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3
2005Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip. (2005). Kiesewetter, Dirk . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:13.

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3
2005Capital gains taxation under different tax regimes. (2005). Sureth, Caren ; Langeleh, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:6.

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3
2008Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG. (2008). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:42.

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3
2013Measuring tax attractiveness across countries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:143.

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2
2014Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases. (2014). Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:175.

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2
2011The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis. (2011). Sielaff, Christian ; Blaufus, Kay ; Hundsdoerfer, Jochen ; Weimann, Joachim ; Kiesewetter, Dirk . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:121.

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2
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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2
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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2
2013Who participates in tax avoidance?. (2013). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148.

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2
2014The effects of rewards on tax compliance decisions. (2014). Kroll, Eike B. ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163.

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2
2013The effect of awareness and incentives on tax evasion. (2013). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:147.

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2
2009Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?. (2009). Kiesewetter, Dirk ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:71.

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2
2010Its all about tax rates: An empirical study of tax perception. (2010). Weimann, Joachim ; Blaufus, Kay ; Bob, Jonathan ; Hundsdoerfer, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:106.

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2
2013Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146.

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2
2014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Franois ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

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2
2007Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip. (2007). Dietrich, Maik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:29.

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1
2005Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?. (2005). Treisch, Corinna ; Niemann, Rainer . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:1.

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1
2009How do Germans react to the commuting allowance?. (2009). Weiss, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88.

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1
2008Schafft die deutsche oder österreichische Begünstigung für thesaurierte Gewinne höhere Investitionsanreize?. (2008). Knirsch, Deborah ; Schanz, Sebastian ; Kainz, Robert . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:41.

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1
2009Unternehmensbewertung für Zwecke der Steuerbemessung im Spannungsfeld von Individualisierung und Kapitalmarkttheorie: Ein aktuelles Problem vor dem Hintergrund der Erbschaftsteuerreform. (2009). Dirrigl, Hans . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:68.

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1
2008Income-related minimum taxation concepts and their impact on corporate investment decisions. (2008). Sureth, Caren ; Dahle, Claudia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:55.

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1
2013Tax attractiveness and the location of German-controlled subsidiaries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:142.

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1
2009Bürokratiekosten der Besteuerung: Eine Auswertung der empirischen Literatur. (2009). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:84.

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1
2011Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?. (2011). Houben, Henriette ; Baumgarten, Jorg . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:119.

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1
2009Non scholae, sed fisco discimus? Ein Experiment zum Einfluss der Steuervereinfachung auf die Nachfrage nach Steuerberatung. (2009). Hundsdoerfer, Jochen ; Ortlieb, Renate ; Blaufus, Kay . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:67.

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1
2008Steuerbelastung privater Kapitaleinkünfte nach Einführung der Abgeltungsteuer unter besonderer Berücksichtigung der Günstigerprüfung: Unsystematische Grenzbelastungen und neue Gestaltungsmöglich. (2008). Hechtner, Frank ; Hundsdoerfer, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:52.

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1
2012Security returns and tax aversion bias: Behavioral responses to tax labels. (2012). Mohlmann, Axel ; Blaufus, Kay . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:133.

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1
2009Ertragsteuerparadoxa: Ursachen und Erklärungsansätze. (2009). Sigloch, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:79.

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1
2010Was tun?. (2010). Loffler, Andreas ; von Lehna, Waldemar ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:107.

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1
2007Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Österreich. (2007). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:23.

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1
2008Steueroptimierte Vermögensbildung mit Riester-Rente und Zwischenentnahmemodell unter Berücksichtung der Steuerreform 2008/2009. (2008). Schonemann, Kristin ; Dietrich, Maik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:43.

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1
2014Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160.

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1
2005Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy. (2005). Sureth, Caren ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:3.

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1
2009The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation. (2009). Sadrieh, Abdolkarim ; Fochmann, Martin ; Kiesewetter, Dirk . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:92.

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1
2011Economic analysis of advance tax rulings. (2011). Diller, Markus ; Vollert, Pia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122.

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1
2005Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen. (2005). Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:7.

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1
2014Real tax effects and tax perception effects in decisions on asset allocation. (2014). Hemmerich, Kristina ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:156.

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1

50 most relevant documents in this series:

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

YearTitleCited
2013Measuring tax attractiveness across countries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:143.

Full description at Econpapers || Download paper

2
2013Who participates in tax avoidance?. (2013). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148.

Full description at Econpapers || Download paper

2
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.

Full description at Econpapers || Download paper

2
2013Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146.

Full description at Econpapers || Download paper

2
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.

Full description at Econpapers || Download paper

2
2009Financial leverage and corporate taxation: Evidence from German corporate tax return data. (2009). Dwenger, Nadja ; Steiner, Viktor . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:61.

Full description at Econpapers || Download paper

2
2011The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis. (2011). Sielaff, Christian ; Blaufus, Kay ; Hundsdoerfer, Jochen ; Weimann, Joachim ; Kiesewetter, Dirk . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:121.

Full description at Econpapers || Download paper

2
2013The effect of awareness and incentives on tax evasion. (2013). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:147.

Full description at Econpapers || Download paper

2
2014The effects of rewards on tax compliance decisions. (2014). Kroll, Eike B. ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163.

Full description at Econpapers || Download paper

2
2014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Franois ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

Full description at Econpapers || Download paper

2
2014Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases. (2014). Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:175.

Full description at Econpapers || Download paper

2
2008Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data. (2008). Dwenger, Nadja ; Steiner, Viktor . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:57.

Full description at Econpapers || Download paper

2

Citing documents used to compute impact factor 5:

[Click on heading to sort table]

YearTitleSee
2014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Franois ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Tax Compliance Costs: A Review of Cost Burdens and Cost Structures. (2014). Vaillancourt, Franois ; Eichfelder, Sebastian . In: Hacienda Pública Española. RePEc:hpe:journl:y:2014:v:210:i:3:p:111-148.

Full description at Econpapers || Download paper

[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.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht. (2014). Feller, Anna ; Schanz, Deborah . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:171.

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[Citation Analysis]
2014Dividend taxes and income shifting. (2014). Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154.

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[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2014

[Click on heading to sort table]

YearTitleSee
2014Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität. (2014). Neugebauer, Claudia ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:180.

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[Citation Analysis]

Recent citations received in: 2013

[Click on heading to sort table]

YearTitleSee
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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[Citation Analysis]
2013Tax attractiveness and the location of German-controlled subsidiaries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:142.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Measuring tax attractiveness across countries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:143.

Full description at Econpapers || Download paper

[Citation Analysis]

Recent citations received in: 2011

[Click on heading to sort table]

YearTitleSee

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.