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Working Papers / Oxford University Centre for Business Taxation

0.94

Impact Factor

0.67

5-Years IF

13

5-Years H index

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.1000 (%)0.06
19910.09000 (%)0.05
19920.11000 (%)0.06
19930.14000 (%)0.07
19940.12000 (%)0.06
19950.16000 (%)0.1
19960.2000 (%)0.09
19970.21000 (%)0.09
19980.22000 (%)0.13
19990.28000 (%)0.16
20000.37000 (%)0.14
20010.36000 (%)0.17
20020.370300 (%)0.18
20030.40100 (%)0.19
20040.420400 (%)0.19
20050.43000 (%)0.21
20060.4501100 (%)0.2
20070.39232390.391340019 (14.2%)70.30.17
20081.220.391.223053510.962802328232823 (8.2%)160.530.17
20090.750.370.753285540.64975340534010 (10.3%)80.250.18
20100.470.330.4523108410.3844622985386 (13.6%)10.040.15
20110.760.410.81221301070.82295542108871 (3.4%)40.180.2
20120.270.460.62291591000.63894512130814 (4.5%)40.140.21
20130.670.50.6325184940.51675134136854 (6%)20.080.21
20140.70.540.41252091260.6295438131542 (6.9%)40.160.26
20150.940.60.67332421590.66155047124831 (6.7%)30.090.3
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:

#YearTitleCited
12008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822.

Full description at Econpapers || Download paper

66
22007The 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.

Full description at Econpapers || Download paper

65
32008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

Full description at Econpapers || Download paper

45
42008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

40
52008International 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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24
62008What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803.

Full description at Econpapers || Download paper

21
72013Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

Full description at Econpapers || Download paper

17
82008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

17
92009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918.

Full description at Econpapers || Download paper

16
102012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

Full description at Econpapers || Download paper

16
112007Developments 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.

Full description at Econpapers || Download paper

16
122009Incorporation 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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16
132008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

Full description at Econpapers || Download paper

14
142012The 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

13
152013Do 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

13
162008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823.

Full description at Econpapers || Download paper

13
172008Thin 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
182008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802.

Full description at Econpapers || Download paper

11
192007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

Full description at Econpapers || Download paper

11
202007Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705.

Full description at Econpapers || Download paper

10
212012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227.

Full description at Econpapers || Download paper

10
222009Corporate 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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9
232010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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8
242007The 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
252009The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent . In: Working Papers. RePEc:btx:wpaper:0924.

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8
262008Firms 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
272013Capital 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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7
282014A negotiation-based model of tax-induced transfer pricing. (2014). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1409.

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7
292009Corporate 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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7
302012Trends 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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7
312009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0931.

Full description at Econpapers || Download paper

7
322014Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms. (2014). Almunia, Miguel ; Lopez-Rodriguez, David . In: Working Papers. RePEc:btx:wpaper:1412.

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7
332008Increased 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
342008Firm-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
352014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

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6
362008Economic 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
372013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313.

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6
382009Corporate 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
392010How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014.

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6
402012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Loretz, Simon ; Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1223.

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6
412011Wages and International Tax Competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian. In: Working Papers. RePEc:btx:wpaper:1123.

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6
422012Fiscal 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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6
432007The 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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5
442011Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing . In: Working Papers. RePEc:btx:wpaper:1120.

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5
452008Capital 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
462010Impact 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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5
472012A 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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5
482011Measuring 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
492009The Distorting Arm’s Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0910.

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5
502010Tax 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.

Full description at Econpapers || Download paper

5

50 most relevant documents in this series (papers most cited in the last two years)

#YearTitleCited
12008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822.

Full description at Econpapers || Download paper

38
22008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

Full description at Econpapers || Download paper

23
32008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

17
42013Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

Full description at Econpapers || Download paper

15
52013Do 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

13
62007The 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.

Full description at Econpapers || Download paper

12
72012The 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

12
82012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

Full description at Econpapers || Download paper

12
92007Developments 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.

Full description at Econpapers || Download paper

11
102012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227.

Full description at Econpapers || Download paper

10
112008International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825.

Full description at Econpapers || Download paper

10
122008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

9
132008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823.

Full description at Econpapers || Download paper

8
142014Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms. (2014). Almunia, Miguel ; Lopez-Rodriguez, David . In: Working Papers. RePEc:btx:wpaper:1412.

Full description at Econpapers || Download paper

7
152014A negotiation-based model of tax-induced transfer pricing. (2014). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1409.

Full description at Econpapers || Download paper

7
162015Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan ; Alstadsater, Annette . In: Working Papers. RePEc:btx:wpaper:1518.

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5
172012A 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

5
182008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

Full description at Econpapers || Download paper

5
192013Capital 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

5
202013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313.

Full description at Econpapers || Download paper

5
212014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

Full description at Econpapers || Download paper

5
222012Trends in UK BERD after the Introduction of R&D Tax Credits. (2012). Guceri, Irem ; Bond, Steve R.. In: Working Papers. RePEc:btx:wpaper:1201.

Full description at Econpapers || Download paper

5
232008Thin 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
242013Consumption and cash-flow taxes in an international setting. (2013). Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:1311.

Full description at Econpapers || Download paper

4
252010Impact 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.

Full description at Econpapers || Download paper

4
262013Corporate tax policy under the Labour government, 1997–2010. (2013). Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1302.

Full description at Econpapers || Download paper

4
272008What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803.

Full description at Econpapers || Download paper

4
282013Can taxes tame the banks? Evidence from European bank levies. (2013). Johannesen, Niels ; Devereux, Michael ; Vella, John . In: Working Papers. RePEc:btx:wpaper:1325.

Full description at Econpapers || Download paper

4
292012Fiscal 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.

Full description at Econpapers || Download paper

4
302012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Loretz, Simon ; Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1223.

Full description at Econpapers || Download paper

3
312013Taxation and corporate debt: are banks any different?. (2013). de Mooij, Ruud ; Heckemeyer, Jost. In: Working Papers. RePEc:btx:wpaper:1306.

Full description at Econpapers || Download paper

3
322014Designing and Implementing a Destination-Based Corporate Tax. (2014). Devereux, Michael ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:1407.

Full description at Econpapers || Download paper

3
332011Does 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

3
342012Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215.

Full description at Econpapers || Download paper

3
352007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

Full description at Econpapers || Download paper

3
362015VAT notches. (2015). Lockwood, Ben ; Liu, Li. In: Working Papers. RePEc:btx:wpaper:1506.

Full description at Econpapers || Download paper

3
372013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca . In: Working Papers. RePEc:btx:wpaper:1316.

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3
382013Corporate taxation and the quality of research & development. (2013). Richter, Katharina ; Riedel, Nadine ; Ernst, Christoph . In: Working Papers. RePEc:btx:wpaper:1301.

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3
392011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

Full description at Econpapers || Download paper

3
402008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802.

Full description at Econpapers || Download paper

2
412010Tax 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.

Full description at Econpapers || Download paper

2
422010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

Full description at Econpapers || Download paper

2
432011How would EU corporate tax reform affect US investment in Europe?. (2011). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1118.

Full description at Econpapers || Download paper

2
442007The 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.

Full description at Econpapers || Download paper

2
452015International taxation and MNE investment: evidence from the UK change to territoriality. (2015). Liu, Li. In: Working Papers. RePEc:btx:wpaper:1525.

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2
462009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0914.

Full description at Econpapers || Download paper

2
472009Corporate 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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2
482013The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: Working Papers. RePEc:btx:wpaper:1314.

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2
492014Taxation and the optimal constraint on corporate debt finance. (2014). Sorensen, Peter Birch . In: Working Papers. RePEc:btx:wpaper:1427.

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2
502011How Would EU Corporate Tax Reform Affect US Investment in Europe?. (2011). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1124.

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2

Citing documents used to compute impact factor 47:

YearTitle
2015Transportation Costs and the Spatial Organization of Economic Activity. (2015). Redding, Stephen J ; Turner, Matthew A. In: Handbook of Regional and Urban Economics. RePEc:eee:regchp:5-1339.

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2015Experiences with cash-flow taxation and prospects. Final report. (2015). Ernst&Young, ; Ernst & Young, . In: Taxation Papers. RePEc:tax:taxpap:0055.

Full description at Econpapers || Download paper

2015VAT Notches. (2015). Lockwood, Ben ; Liu, Li. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5371.

Full description at Econpapers || Download paper

2015Under the Radar: The Effects of Monitoring Firms on Tax Compliance. (2015). Almunia, Miguel ; Lopez-Rodriguez, David . In: The Warwick Economics Research Paper Series (TWERPS). RePEc:wrk:warwec:1070.

Full description at Econpapers || Download paper

2015Under the Radar: The Effects of Monitoring Firms on Tax Compliance. (2015). Almunia, Miguel ; Lopez-Rodriguez, David . In: CAGE Online Working Paper Series. RePEc:cge:wacage:245.

Full description at Econpapers || Download paper

2015VAT Notches. (2015). Lockwood, Ben ; Liu, Li. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10606.

Full description at Econpapers || Download paper

2015Does Credit-card Information Reporting Improve Small-business Tax Compliance?. (2015). Slemrod, Joel ; Collins, Brett ; Sebastiani, Michael ; Reck, Daniel ; Hoopes, Jeffrey . In: NBER Working Papers. RePEc:nbr:nberwo:21412.

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2015The Distributional Effect of Commuting Subsidies - Evidence from Geo-Referenced Data and Large-Scale Policy Reform. (2015). Heuermann, Daniel ; Hawranek, Franziska ; Freund, Florian ; Berge, Philipp Vom . In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. RePEc:zbw:vfsc15:114560.

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2015Negotiated Transfer Prices. (2015). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:ucn:wpaper:201527.

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2015Base Erosion, Profit Shifting and Developing Countries. (2015). de Mooij, Ruud ; Keen, Michael ; Crivelli, Ernesto. In: IMF Working Papers. RePEc:imf:imfwpa:15/118.

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2015The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: Discussion Papers. RePEc:hhs:nhhfms:2015_029.

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2015The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5590.

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2015Intellectual property box regimes: effective tax rates and tax policy considerations. (2015). Miller, Helen ; Evers, Lisa ; Spengel, Christoph . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:22:y:2015:i:3:p:502-530.

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2015The scope for progressive tax reform in the OECD countries: A macroeconomic perspective with a case study for Germany. (2015). Truger, Achim ; Paetz, Christoph ; Godar, Sarah . In: IMK Working Paper. RePEc:imk:wpaper:150-2015.

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2015The taxation of foreign profits: A unified view. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: Journal of Public Economics. RePEc:eee:pubeco:v:125:y:2015:i:c:p:83-97.

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2015The determinants of long-term debt issuance by European banks: evidence of two crises. (2015). Yang, Jing ; Rixtel, Adrian ; Gonzalez, Luna Romo ; van Rixtel, Adrian . In: BIS Working Papers. RePEc:bis:biswps:513.

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2015Debt Shifting and Thin-capitalization Rules. (2015). Wamser, Georg ; Merlo, Valeria . In: CESifo DICE Report. RePEc:ces:ifodic:v:12:y:2015:i:4:p:27-31.

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2015Corporate tax in an international environment - Problems and possible remedies. (2015). Kari, Seppo. In: Working Papers. RePEc:fer:wpaper:62.

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2015Note on tax enforcement and transfer pricing manipulation. (2015). Rathke, Alex Augusto Timm, . In: MPRA Paper. RePEc:pra:mprapa:65337.

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2015Note on tax enforcement and transfer pricing manipulation. (2015). Alex Augusto Timm Rathke, . In: Papers. RePEc:arx:papers:1506.08743.

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2015Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation. (2015). Rathke, Alex . In: MPRA Paper. RePEc:pra:mprapa:66133.

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2015Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können. (2015). Zucman, Gabriel. In: Wirtschaft und Gesellschaft - WuG. RePEc:clr:wugarc:y:2015v:41i:1p:13.

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2015Competition and property tax limit overrides: Revisiting Massachusetts Proposition 2½. (2015). Rork, Jonathan ; Hawley, Zackary . In: Regional Science and Urban Economics. RePEc:eee:regeco:v:52:y:2015:i:c:p:93-107.

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2015Lets stay in touch - evidence on the role of social learning in local tax interactions. (2015). Martin, Thorsten ; Blesse, Sebastian. In: ZEW Discussion Papers. RePEc:zbw:zewdip:15081.

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2015The Elasticity of Taxable Income in the Presence of Deduction Possibilities. (2015). Siegloch, Sebastian ; Peichl, Andreas ; Doerrenberg, Philipp. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5369.

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2015Sufficient Statistic or Not? The Elasticity of Taxable Income in the Presence of Deduction Possibilities. (2015). Siegloch, Sebastian ; Peichl, Andreas ; Doerrenberg, Philipp. In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. RePEc:zbw:vfsc15:113076.

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2015The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:10512.

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2015The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1504.

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2015The Taxation of Foreign Profits: A Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5231.

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2015Tax attractiveness and the allocation of risk within multinationals. (2015). Dinkel, Andreas . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:189.

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2015Sharing Risk with the Government: How Taxes Affect Corporate Risk-Taking. (2015). Ljungqvist, Alexander ; Zuo, Luo ; Zhang, Liandong . In: NBER Working Papers. RePEc:nbr:nberwo:21834.

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2015Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: FEMM Working Papers. RePEc:mag:wpaper:150019.

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2015Tax vs. Regulation Policy and the Location of Financial Sector FDI. (2015). Merz, Julia ; Wamser, Georg ; Overesch, Michael . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5500.

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2015Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1505.

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2015Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5316.

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2015Ownership, Taxes and Default. (2015). Nicodano, Giovanna ; Regis, Luca . In: Working Papers. RePEc:ial:wpaper:7/2015.

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2015The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: Discussion Papers. RePEc:hhs:nhhfms:2015_029.

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2015The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5590.

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2015Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O. In: Discussion Papers. RePEc:hhs:nhhfms:2015_021.

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2015Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?. (2015). Kalamov, Zarko. In: EconStor Preprints. RePEc:zbw:esprep:110895.

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2015Why Countries Differ in Thin Capitalization Rules: The Role of Financial Development. (2015). Mardan, Mohammed . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5295.

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2015Interest Deductions in a Multijurisdictional World. (2015). Dharmapala, Dhammika ; Desai, Mihir A.. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5350.

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2015Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. (2015). Richardson, Grant ; Taylor, Grantley . In: The International Journal of Accounting. RePEc:eee:accoun:v:50:y:2015:i:4:p:458-485.

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2015The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Merlo, Valeria ; Wamser, Georg ; Riedel, Nadine . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5449.

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2015Taxing Mobile Capital and Profits: The Nordic Welfare States. (2015). Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5603.

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2015Thin capitalisation rules: A second-best solution to the cross-border debt bias?. (2015). Kayis-Kumar, Ann. In: MPRA Paper. RePEc:pra:mprapa:72031.

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2015Reforming an asymmetric union: On the virtues of dual tier capital taxation. (2015). Lülfesmann, Christoph ; Haufler, Andreas ; Lulfesmann, Christoph . In: Journal of Public Economics. RePEc:eee:pubeco:v:125:y:2015:i:c:p:116-127.

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Recent citations (cites in year: CiY)

Recent citations received in 2015
YearCiting document
2015State Taxes and Spatial Misallocation. (2015). Zidar, Owen ; Suárez Serrato, Juan Carlos ; Fajgelbaum, Pablo ; Suarez, Juan Carlos ; Morales, Eduardo . In: NBER Working Papers. RePEc:nbr:nberwo:21760.

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2015Are tax havens good? Implications of the crackdown on secrecy. (2015). Weichenrieder, Alfons ; Xu, Fangying . In: SAFE Working Paper Series. RePEc:zbw:safewp:111.

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2015The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph . In: ZEW Discussion Papers. RePEc:zbw:zewdip:15052.

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Recent citations received in 2014
YearCiting document
2014The economics of advance pricing agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: Working Papers. RePEc:btx:wpaper:1426.

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2014The Economics of Advance Pricing Agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5079.

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2014The Economics of Advance Pricing Agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: The Institute for International Integration Studies Discussion Paper Series. RePEc:iis:dispap:iiisdp458.

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2014The Economics of Advance Pricing Agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: Working Papers. RePEc:ucn:wpaper:201419.

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Recent citations received in 2013
YearCiting document
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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2013Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). Alstadsæter, Annette ; 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
YearCiting document
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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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). Roszbach, Kasper ; Ongena, Steven ; Cerqueiro, Geraldo . 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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Source data used to compute the impact factor of RePEc series.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 1 2016. Contact: CitEc Team