Citation analysis for Working Papers / Oxford University Centre for Business Taxation

Working Papers / Oxford University Centre for Business Taxation

0.55

Impact Factor

0.49

5-Years IF

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
1990		0.1			0				0		0		(%)			0.06
1991		0.09			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.05
1993		0.13			0				0		0		(%)			0.06
1994		0.14			0				0		0		(%)			0.06
1995		0.17			0				0		0		(%)			0.11
1996		0.22			0				0		0		(%)			0.1
1997		0.22			0				0		0		(%)			0.09
1998		0.24			0				0		0		(%)			0.13
1999		0.3			0				0		0		(%)			0.16
2000		0.37			0				0		0		(%)			0.14
2001		0.37			0				0		0		(%)			0.17
2002		0.37			0	3			0		0		(%)			0.18
2003		0.4			0	1			0		0		(%)			0.19
2004		0.41			0	4			0		0		(%)			0.18
2005		0.43			0				0		0		(%)			0.21
2006		0.44			0	11			0		0		(%)			0.19
2007		0.37		23	23	10	0.43	153	0		0		19 (12.4%)	8	0.35	0.17
2008	1.22	0.39	1.22	30	53	52	0.98	310	23	28	23	28	23 (7.4%)	17	0.57	0.17
2009	0.77	0.36	0.77	32	85	55	0.65	99	53	41	53	41	10 (10.1%)	8	0.25	0.17
2010	0.47	0.34	0.45	23	108	41	0.38	53	62	29	85	38	6 (11.3%)	1	0.04	0.15
2011	0.75	0.41	0.8	22	130	105	0.81	35	55	41	108	86	1 (2.9%)	4	0.18	0.2
2012	0.27	0.45	0.62	29	159	100	0.63	104	45	12	130	81	4 (3.8%)	4	0.14	0.21
2013	0.73	0.5	0.68	25	184	102	0.55	90	51	37	136	92	4 (4.4%)	2	0.08	0.2
2014	0.72	0.55	0.46	25	209	136	0.65	55	54	39	131	60	4 (7.3%)	7	0.28	0.25
2015	1.14	0.57	0.77	33	242	182	0.75	27	50	57	124	96	1 (3.7%)	3	0.09	0.26
2016	0.55	0.66	0.49	6	248	121	0.49	5	58	32	134	65	1 (20%)	1	0.17	0.34

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:

#	Year	Title	Cited
1	2008	Corporate Tax Elasticities A Readerâs Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers \|\| Download paper	79
2	2007	The 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	72
3	2008	What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820. Full description at Econpapers \|\| Download paper	52
4	2008	Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821. Full description at Econpapers \|\| Download paper	44
5	2013	Do 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	26
6	2008	International Taxation and Multinational Firm Location Decisions. (2008). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825. Full description at Econpapers \|\| Download paper	23
7	2008	What 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
8	2012	What 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	20
9	2008	Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830. Full description at Econpapers \|\| Download paper	20
10	2007	Developments 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	20
11	2013	Thin capitalization rules and multinational firm capital structure. (2013). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323. Full description at Econpapers \|\| Download paper	19
12	2008	The European CommissionÂ´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	17
13	2009	Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; BÃÂ¼ttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918. Full description at Econpapers \|\| Download paper	16
14	2009	Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0908. Full description at Econpapers \|\| Download paper	16
15	2008	Taxation 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	15
16	2008	Thin 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	15
17	2012	The Increasing Importance of Transfer Pricing Regulations â a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227. Full description at Econpapers \|\| Download paper	13
18	2012	The 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
19	2014	Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric . In: Working Papers. RePEc:btx:wpaper:1415. Full description at Econpapers \|\| Download paper	12
20	2008	Bilateral 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	12
21	2007	Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715. Full description at Econpapers \|\| Download paper	12
22	2007	Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705. Full description at Econpapers \|\| Download paper	11
23	2010	Tax 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	11
24	2009	Corporate 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. Full description at Econpapers \|\| Download paper	10
25	2007	The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707. Full description at Econpapers \|\| Download paper	10
26	2014	Heterogeneous 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	9
27	2012	Trends 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	9
28	2009	Corporate 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	9
29	2014	A 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	9
30	2010	Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015. Full description at Econpapers \|\| Download paper	8
31	2008	Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0812. Full description at Econpapers \|\| Download paper	8
32	2008	Firm-specific Forward-looking Effective Tax Rates. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0811. Full description at Econpapers \|\| Download paper	7
33	2015	Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518. Full description at Econpapers \|\| Download paper	7
34	2007	The 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	7
35	2013	Capital 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	7
36	2008	Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0815. Full description at Econpapers \|\| Download paper	7
37	2013	The elasticity of taxable income and income-shifting between tax bases: what is ârealâ and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313. Full description at Econpapers \|\| Download paper	7
38	2010	How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014. Full description at Econpapers \|\| Download paper	7
39	2011	Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106. Full description at Econpapers \|\| Download paper	7
40	2009	Corporate 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
41	2013	Can 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	7
42	2014	Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers \|\| Download paper	7
43	2009	The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent . In: Working Papers. RePEc:btx:wpaper:0924. Full description at Econpapers \|\| Download paper	7
44	2012	Fiscal 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	7
45	2014	Designing 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	6
46	2008	Economic integration and the relationship between profit and wage taxes. (2008). Schjelderup, Guttorm ; Klemm, Alexander ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0810. Full description at Econpapers \|\| Download paper	6
47	2011	Does 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	6
48	2009	Corporate Taxation and Multinational Activity. (2009). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0904. Full description at Econpapers \|\| Download paper	6
49	2010	Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms â 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	6
50	2012	A 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	6

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

#	Year	Title	Cited
1	2008	Corporate Tax Elasticities A Readerâs Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers \|\| Download paper	30
2	2008	What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820. Full description at Econpapers \|\| Download paper	25
3	2013	Do 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	22
4	2008	Corporate 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
5	2013	Thin capitalization rules and multinational firm capital structure. (2013). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323. Full description at Econpapers \|\| Download paper	15
6	2007	The 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	14
7	2012	The Increasing Importance of Transfer Pricing Regulations â a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227. Full description at Econpapers \|\| Download paper	11
8	2008	Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes . In: Working Papers. RePEc:btx:wpaper:0830. Full description at Econpapers \|\| Download paper	10
9	2012	The 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
10	2014	Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric . In: Working Papers. RePEc:btx:wpaper:1415. Full description at Econpapers \|\| Download paper	9
11	2014	Heterogeneous 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	9
12	2012	What 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	9
13	2008	The European CommissionÂ´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
14	2007	Developments 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	8
15	2012	Trends 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	7
16	2013	Can 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	7
17	2015	Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518. Full description at Econpapers \|\| Download paper	7
18	2014	Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers \|\| Download paper	6
19	2008	Thin 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	6
20	2014	Designing 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	6
21	2012	A 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	6
22	2014	Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John . In: Working Papers. RePEc:btx:wpaper:1425. Full description at Econpapers \|\| Download paper	5
23	2014	A 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	5
24	2013	Taxation 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	5
25	2012	Bankruptcy Law and the Cost of Banking Finance. (2012). Tarantino, Emanuele ; Serrano-Velarde, Nicolas ; Rodano, Giacomo . In: Working Papers. RePEc:btx:wpaper:1218. Full description at Econpapers \|\| Download paper	4
26	2007	The 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	4
27	2011	Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106. Full description at Econpapers \|\| Download paper	4
28	2013	Consumption 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
29	2015	VAT notches. (2015). Lockwood, Ben ; Liu, Li. In: Working Papers. RePEc:btx:wpaper:1506. Full description at Econpapers \|\| Download paper	3
30	2012	Issues 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
31	2013	Corporate tax policy under the Labour government, 1997â2010. (2013). Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1302. Full description at Econpapers \|\| Download paper	3
32	2015	The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1504. Full description at Econpapers \|\| Download paper	3
33	2008	Taxation 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	3
34	2010	Tax 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	3
35	2013	The elasticity of taxable income and income-shifting between tax bases: what is ârealâ and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313. Full description at Econpapers \|\| Download paper	3
36	2007	Should 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
37	2011	Does 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
38	2013	Learning and international policy diffusion: the case of corporate tax policy. (2013). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1319. Full description at Econpapers \|\| Download paper	3
39	2015	International taxation and MNE investment: evidence from the UK change to territoriality. (2015). Liu, Li. In: Working Papers. RePEc:btx:wpaper:1525. Full description at Econpapers \|\| Download paper	3
40	2015	From financial to real economic crisis: evidence from individual firmÂ¨Cbank relationships in Germany. (2015). Fossen, Frank ; Dwenger, Nadja ; Simmler, Martin . In: Working Papers. RePEc:btx:wpaper:1516. Full description at Econpapers \|\| Download paper	3
41	2016	The impact of investment incentives: evidence from UK corporation tax returns. (2016). Devereux, Michael ; Maffini, Giorgia ; Xing, Jing . In: Working Papers. RePEc:btx:wpaper:1601. Full description at Econpapers \|\| Download paper	3
42	2010	Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms â 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	3
43	2012	The 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	2
44	2015	Governance and taxes: evidence from regression discontinuity. (2015). Karolyi, Stephen ; Bird, Andrew. In: Working Papers. RePEc:btx:wpaper:1520. Full description at Econpapers \|\| Download paper	2
45	2015	Knocking on Tax Havenâs Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald. In: Working Papers. RePEc:btx:wpaper:1501. Full description at Econpapers \|\| Download paper	2
46	2013	Capital 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	2
47	2010	Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015. Full description at Econpapers \|\| Download paper	2
48	2010	Corporate tax consolidation and enhanced coorporation in the European Union. (2010). Vrijburg, Hendrik ; Van der Horst, Albert ; de Mooij, Ruud ; Bettendorf, Leon . In: Working Papers. RePEc:btx:wpaper:1001. Full description at Econpapers \|\| Download paper	2
49	2009	Corporate 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. Full description at Econpapers \|\| Download paper	2
50	2014	Taking the High Road? Compliance with commuter tax allowances and the role of evasion spillovers. (2014). Winner, Hannes ; Paetzold, Jorg . In: Working Papers. RePEc:btx:wpaper:1419. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 32:

Year	Title
2016	The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604. Full description at Econpapers \|\| Download paper
2016	The Economics of Corporate and Business Tax Reform. (2016). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5864. Full description at Econpapers \|\| Download paper
2016	Tax Policy and Heterogeneous Investment Behavior. (2016). Mahon, James ; Zwick, Eric . In: NBER Working Papers. RePEc:nbr:nberwo:21876. Full description at Econpapers \|\| Download paper
2016	Increasing the substitution elasticity can improve VAT compliance and social welfare. (2016). Santoni, Michele ; BOGNETTI, Giuseppe . In: Economic Modelling. RePEc:eee:ecmode:v:58:y:2016:i:c:p:293-307. Full description at Econpapers \|\| Download paper
2016	The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold. (2016). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo . In: CESifo Working Paper Series. RePEc:ces:ceswps:_6115. Full description at Econpapers \|\| Download paper
2016	Responses of firms to tax, administrative and accounting rules: Evidence from Armenia. (2016). Peichl, Andreas ; Asatryan, Zareh . In: ZEW Discussion Papers. RePEc:zbw:zewdip:16065. Full description at Econpapers \|\| Download paper
2016	Impact Assessment of Tax Incentives to Foster Industrial Innovation in Brazil: The Case of Law 11,196/05. (2016). Gama, Daniel . In: Working Papers, Department of Economics. RePEc:spa:wpaper:2016wpecon30. Full description at Econpapers \|\| Download paper
2016	Evaluation interdisciplinaire des impacts du CICE en matiÃ¨re de compÃ©titivitÃ© internationale, dinvestissement, demploi, de rÃ©sultat net des entreprises et de salaires. (2016). Malgouyres, ClÃÂ©ment ; Carbonnier, ClÃÂ©ment ; Rot, Gwenaele . In: Sciences Po publications. RePEc:spo:wpmain:info:hdl:2441/4v8c8tnfgu8g392dpm6uaefuus. Full description at Econpapers \|\| Download paper
2016	The effect of bank shocks on firm-level and aggregate investment. (2016). Nagengast, Arne ; Amador, JoÃÂ£o. In: Working Paper Series. RePEc:ecb:ecbwps:20161914. Full description at Econpapers \|\| Download paper
2016	The effect of bank shocks on firm-level and aggregate investment. (2016). Nagengast, Arne ; Amador, JoÃÂ£o. In: Discussion Papers. RePEc:zbw:bubdps:202016. Full description at Econpapers \|\| Download paper
2016	Corporate taxation and location of intangible assets: Patents vs. trademarks. (2016). Dudar, Olena ; Voget, Johannes . In: ZEW Discussion Papers. RePEc:zbw:zewdip:16015. Full description at Econpapers \|\| Download paper
2016	Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2016). Todtenhaupt, Maximilian ; Schwab, Thomas. In: ZEW Discussion Papers. RePEc:zbw:zewdip:16073. Full description at Econpapers \|\| Download paper
2016	Why are researchers paid bonuses? On technology spillovers and market rivalry. (2016). d'Andria, Diego ; Dandria, Diego . In: Research Policy. RePEc:eee:respol:v:45:y:2016:i:10:p:2105-2112. Full description at Econpapers \|\| Download paper
2016	Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2016). Richter, Wolfram ; Breuer, Markus . In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145621. Full description at Econpapers \|\| Download paper
2016	Can Government Demand Stimulate Private Investment? Evidence from U.S. Federal Procurement. (2016). Zimmermann, Tom ; Hebous, Shafik. In: IMF Working Papers. RePEc:imf:imfwpa:16/60. Full description at Econpapers \|\| Download paper
2016	Will the real R&D employees please stand up? Effects of tax breaks on firm level outcomes. (2016). Guceri, Irem . In: Working Papers. RePEc:btx:wpaper:1602. Full description at Econpapers \|\| Download paper
2016	The impact of investment incentives: evidence from UK corporation tax returns. (2016). Devereux, Michael ; Xing, Jing ; Maffini, Giorgia . In: Working Papers. RePEc:don:donwpa:085. Full description at Econpapers \|\| Download paper
2016	Do investors care about corporate taxes?. (2016). Brooks, Chris ; Money, Kevin ; Hillenbrand, Carola ; Godfrey, Chris . In: Journal of Corporate Finance. RePEc:eee:corfin:v:38:y:2016:i:c:p:218-248. Full description at Econpapers \|\| Download paper
2016	Analyst coverage and corporate tax aggressiveness. (2016). Wu, Qiang ; Zhao, Yijiang ; Allen, Arthur ; Francis, Bill B. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:73:y:2016:i:c:p:84-98. Full description at Econpapers \|\| Download paper
2016	Identifying the Effects of Place-Based Policies - Causal Evidence from Germany. (2016). Brachert, Matthias ; Dettmann, Eva ; Titze, Mirko. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5901. Full description at Econpapers \|\| Download paper
2016	Identifying the Effects of Place-based Policies â Causal Evidence from Germany. (2016). Brachert, Matthias ; Dettmann, Eva ; Titze, Mirko. In: IWH Discussion Papers. RePEc:zbw:iwhdps:iwh-18-16. Full description at Econpapers \|\| Download paper
2016	Boulevard of broken dreams. The end of EU funding (1997: Abruzzi, Italy). (2016). de Blasio, Guido ; David, Francesco ; Barone, Guglielmo . In: Regional Science and Urban Economics. RePEc:eee:regeco:v:60:y:2016:i:c:p:31-38. Full description at Econpapers \|\| Download paper
2016	Identifying the effects of place-based policies â Evidence from Germany. (2016). Titze, Mirko ; Brachert, Matthias ; Dettmann, Eva . In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145735. Full description at Econpapers \|\| Download paper
2016	Experimental Criminal Law. A Survey of Contributions from Law, Economics and Criminology. (2016). Engel, Christoph. In: Discussion Paper Series of the Max Planck Institute for Research on Collective Goods. RePEc:mpg:wpaper:2016_07. Full description at Econpapers \|\| Download paper
2016	Reassessing the link between firm size and exports. (2016). . In: Economics Discussion Papers. RePEc:zbw:ifwedp:201625. Full description at Econpapers \|\| Download paper
2016	The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604. Full description at Econpapers \|\| Download paper
2016	The Economics of Corporate and Business Tax Reform. (2016). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5864. Full description at Econpapers \|\| Download paper
2016	Exploring the characteristics of transfer pricing systems across countries. (2016). Timm, Alex Augusto ; Rezende, Amaury Jose . In: MPRA Paper. RePEc:pra:mprapa:70437. Full description at Econpapers \|\| Download paper
2016	Exploring the characteristics of transfer pricing systems across countries. (2016). Timm, Alex Augusto ; Rezende, Amaury Jose . In: EconStor Preprints. RePEc:zbw:esprep:130141. Full description at Econpapers \|\| Download paper
2016	Transfer pricing as tax avoidance under different legislative schemes. (2016). Holzmann, Carolin Maria . In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145929. Full description at Econpapers \|\| Download paper
2016	Estimating profit shifting in South Africa using firm-level tax returns. (2016). Reynolds, Hayley ; Wier, Ludvig . In: WIDER Working Paper Series. RePEc:unu:wpaper:wp2016-128. Full description at Econpapers \|\| Download paper
2016	Reforming International Taxation: Is the Process the Real Product?. (2016). Bird, Richard. In: Hacienda PÃºblica EspaÃ±ola. RePEc:hpe:journl:y:2016:v:217:i:2:p:159-180. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	State Taxes and Spatial Misallocation. (2015). Zidar, Owen ; SuÃÂ¡rez Serrato, Juan Carlos ; Fajgelbaum, Pablo ; Suarez, Juan Carlos ; Morales, Eduardo . In: NBER Working Papers. RePEc:nbr:nberwo:21760. Full description at Econpapers \|\| Download paper
2015	Are tax havens good? Implications of the crackdown on secrecy. (2015). Weichenrieder, Alfons ; Xu, Fangying . In: SAFE Working Paper Series. RePEc:zbw:safewp:111. Full description at Econpapers \|\| Download paper
2015	The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph. In: ZEW Discussion Papers. RePEc:zbw:zewdip:15052. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	The economics of advance pricing agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: Working Papers. RePEc:btx:wpaper:1426. Full description at Econpapers \|\| Download paper
2014	Tax Incentives and Business Investment: Evidence from German Bonus Depreciation. (2014). Schneider, Kerstin ; Eichfelder, Sebastian . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4805. Full description at Econpapers \|\| Download paper
2014	The Economics of Advance Pricing Agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5079. Full description at Econpapers \|\| Download paper
2014	The investment effect of fiscal consolidation. (2014). Albrizio, Silvia ; Lamp, Stefan . In: Economics Working Papers. RePEc:eui:euiwps:eco2014/10. Full description at Econpapers \|\| Download paper
2014	The 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. Full description at Econpapers \|\| Download paper
2014	Do Tax Credits Affect R&D Expenditures by Small Firms? Evidence from Canada. (2014). Agrawal, Ajay ; Rosell, Carlos ; Simcoe, Timothy S.. In: NBER Working Papers. RePEc:nbr:nberwo:20615. Full description at Econpapers \|\| Download paper
2014	The Economics of Advance Pricing Agreements. (2014). Davies, Ronald ; Becker, Johannes ; Jakobs, Gitte . In: Working Papers. RePEc:ucn:wpaper:201419. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	Are Closely-Held Firms Tax Shelters?. (2013). Telle, Kjetil ; Kopczuk, Wojciech ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette . In: NBER Working Papers. RePEc:nbr:nberwo:19609. Full description at Econpapers \|\| Download paper
2013	Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	CESifo Working Paper Series / CESifo Group Munich	65
2	Working Papers / Oxford University Centre for Business Taxation	59
3	Journal of Public Economics / Elsevier	26
4	ZEW Discussion Papers / ZEW - Zentrum fÃ¼r EuropÃ¤ische Wirtschaftsforschung / Center for European Economic Research	23
5	International Tax and Public Finance / Springer	22
6	MPRA Paper / University Library of Munich, Germany	16
7	CEPR Discussion Papers / C.E.P.R. Discussion Papers	11
8	National Tax Journal / National Tax Association	11
9	NBER Working Papers / National Bureau of Economic Research, Inc	10
10	European Economic Review / Elsevier	10
11	International Center for Public Policy Working Paper Series, at AYSPS, GSU / International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University	9

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.