0.21
Impact Factor
0.13
5-Years IF
4
5-Years H index
arqus Discussion Papers in Quantitative Tax Research / arqus - Arbeitskreis Quantitative Steuerlehre
[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 | 0 | 0 | (%) | 0.18 | ||||||||||
| 2003 | 0.4 | 0 | 0 | 0 | (%) | 0.19 | ||||||||||
| 2004 | 0.41 | 0 | 0 | 0 | (%) | 0.18 | ||||||||||
| 2005 | 0.43 | 13 | 13 | 7 | 0 | 0 | 3 (42.9%) | 0.21 | ||||||||
| 2006 |  0.08 | 0.44 | 0.08 | 8 | 21 | 1 | 0.05 | 1 | 13 | 1 | 13 | 1 | (%) | 0.19 | ||
| 2007 | 0.1 | 0.37 | 0.1 | 13 | 34 | 3 | 0.09 | 7 | 21 | 2 | 21 | 2 | 5 (71.4%) | 1 | 0.08 | 0.17 |
| 2008 | 0.1 | 0.39 | 0.12 | 26 | 60 | 8 | 0.13 | 23 | 21 | 2 | 34 | 4 | 7 (30.4%) | 4 | 0.15 | 0.17 |
| 2009 | 0.15 | 0.36 | 0.13 | 35 | 95 | 16 | 0.17 | 19 | 39 | 6 | 60 | 8 | 3 (15.8%) | 1 | 0.03 | 0.17 |
| 2010 | 0.08 | 0.34 | 0.06 | 18 | 113 | 6 | 0.05 | 3 | 61 | 5 | 95 | 6 | 1 (33.3%) | 0.15 | ||
| 2011 | 0.06 | 0.41 | 0.07 | 11 | 124 | 8 | 0.06 | 6 | 53 | 3 | 100 | 7 | 1 (16.7%) | 0.2 | ||
| 2012 | 0.45 | 0.05 | 16 | 140 | 6 | 0.04 | 2 | 29 | 103 | 5 | (%) | 1 | 0.06 | 0.21 | ||
| 2013 | 0.04 | 0.5 | 0.08 | 13 | 153 | 15 | 0.1 | 15 | 27 | 1 | 106 | 8 | 8 (53.3%) | 3 | 0.23 | 0.2 |
| 2014 | 0.21 | 0.55 | 0.11 | 27 | 180 | 12 | 0.07 | 18 | 29 | 6 | 93 | 10 | 7 (38.9%) | 1 | 0.04 | 0.25 |
| 2015 | 0.33 | 0.57 | 0.16 | 20 | 200 | 22 | 0.11 | 4 | 40 | 13 | 85 | 14 | 1 (25%) | 1 | 0.05 | 0.26 |
| 2016 | 0.21 | 0.66 | 0.13 | 12 | 212 | 17 | 0.08 | 47 | 10 | 87 | 11 | (%) | 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 | Investitionsentscheidungen 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. Full description at Econpapers || Download paper | 10 |
| 2 | 2008 | Effective 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 | 7 |
| 3 | 2009 | Financial 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 | 5 |
| 4 | 2014 | Tax 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 | 4 |
| 5 | 2008 | Steuerreformen 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. Full description at Econpapers || Download paper | 4 |
| 6 | 2009 | How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88. Full description at Econpapers || Download paper | 4 |
| 7 | 2007 | Taxation of risky investment and paradoxical investor behavior. (2007). Gries, Thomas ; Sureth, Caren ; Prior, Ulrich . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:26. Full description at Econpapers || Download paper | 4 |
| 8 | 2014 | The effects of rewards on tax compliance decisions. (2014). Kroll, Eike ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163. Full description at Econpapers || Download paper | 4 |
| 9 | 2014 | Can 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 | 3 |
| 10 | 2007 | Transfer 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. Full description at Econpapers || Download paper | 3 |
| 11 | 2014 | Real 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. Full description at Econpapers || Download paper | 3 |
| 12 | 2014 | Capital 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 | 3 |
| 13 | 2005 | Capital gains taxation under different tax regimes. (2005). Sureth, Caren ; Langeleh, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:6. Full description at Econpapers || Download paper | 3 |
| 14 | 2005 | Gewinnausweispolitik 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. Full description at Econpapers || Download paper | 3 |
| 15 | 2008 | Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG. (2008). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:42. Full description at Econpapers || Download paper | 3 |
| 16 | 2013 | Payout 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. Full description at Econpapers || Download paper | 3 |
| 17 | 2013 | Measuring 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 | 3 |
| 18 | 2008 | Income-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. Full description at Econpapers || Download paper | 2 |
| 19 | 2014 | Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). SchüÃler, Katharina ; SchÃÂüÃÂÃÂler, Katharina ; SchüÃÂler, Katharina ; Schuessler, Katharina ; Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160. Full description at Econpapers || Download paper | 2 |
| 20 | 2009 | Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?. (2009). Kiesewetter, Dirk ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:71. Full description at Econpapers || Download paper | 2 |
| 21 | 2011 | The influence of tax labeling and tax earmarking on the willingness to contribute: A conjoint analysis. (2011). Weimann, Joachim ; Kiesewetter, Dirk ; Sielaff, Christian ; Blaufus, Kay ; Hundsdoerfer, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:121. Full description at Econpapers || Download paper | 2 |
| 22 | 2013 | Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 2 |
| 23 | 2011 | Krankt 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. Full description at Econpapers || Download paper | 2 |
| 24 | 2013 | The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:147. Full description at Econpapers || Download paper | 2 |
| 25 | 2013 | Compliance 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 |
| 26 | 2015 | The effect of taxes on corporate financing decisions: Evidence from the German interest barrier. (2015). Sureth, Caren ; Alberternst, Stephan . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:182. Full description at Econpapers || Download paper | 2 |
| 27 | 2010 | Its all about tax rates: An empirical study of tax perception. (2010). Weimann, Joachim ; Kiesewetter, Dirk ; Blaufus, Kay ; Bob, Jonathan ; Hundsdoerfer, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:106. Full description at Econpapers || Download paper | 2 |
| 28 | 2011 | Economic analysis of advance tax rulings. (2011). Diller, Markus ; Vollert, Pia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122. Full description at Econpapers || Download paper | 2 |
| 29 | 2013 | Firm valuation and the uncertainty of future tax avoidance. (2013). Schutt, Harm ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:149. Full description at Econpapers || Download paper | 2 |
| 30 | 2009 | The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation. (2009). Sadrieh, Abdolkarim ; Kiesewetter, Dirk ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:92. Full description at Econpapers || Download paper | 1 |
| 31 | 2005 | Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Ãsterreich?. (2005). Treisch, Corinna ; Niemann, Rainer . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:1. Full description at Econpapers || Download paper | 1 |
| 32 | 2007 | Investitionsentscheidungen 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. Full description at Econpapers || Download paper | 1 |
| 33 | 2013 | Tax 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 | 1 |
| 34 | 2006 | Interpolationsverfahren am Beispiel der Interpolation der deutschen Einkommensteuertariffunktion 2006. (2006). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:20. Full description at Econpapers || Download paper | 1 |
| 35 | 2009 | Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System). (2009). Dahle, Claudia ; Baumer, Michaela . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:66. Full description at Econpapers || Download paper | 1 |
| 36 | 2012 | Security returns and tax aversion bias: Behavioral responses to tax labels. (2012). Möhlmann, Axel ; Mohlmann, Axel ; Blaufus, Kay . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:133. Full description at Econpapers || Download paper | 1 |
| 37 | 2008 | Steuerbelastung 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. Full description at Econpapers || Download paper | 1 |
| 38 | 2005 | Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen. (2005). Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:7. Full description at Econpapers || Download paper | 1 |
| 39 | 2015 | Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting. (2015). Fochmann, Martin ; Wolf, Nadja . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:186. Full description at Econpapers || Download paper | 1 |
| 40 | 2008 | Horizontale Gleichheit im Abgaben-Transfersystem: eine Analyse äquivalenter Einkommen von Arbeitnehmern in Deutschland. (2008). Bönke, Timm ; Eichfelder, Sebastian ; Bonke, Timm. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:36. Full description at Econpapers || Download paper | 1 |
| 41 | 2009 | GleichmäÃige Bewertung von Mietwohngrundstücken durch das neue steuerliche Ertragswertverfahren? Eine empirische Analyse. (2009). Maiterth, Ralf ; Broekelschen, Wiebke. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:85. Full description at Econpapers || Download paper | 1 |
| 42 | 2012 | Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels. (2012). Muller, Heiko ; Schmidt, Thomas-Patrick . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:132. Full description at Econpapers || Download paper | 1 |
| 43 | 2008 | Steueroptimierte 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. Full description at Econpapers || Download paper | 1 |
| 44 | 2014 | Dividend taxes and income shifting. (2014). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154. Full description at Econpapers || Download paper | 1 |
| 45 | 2009 | Zurück zum Zehnten: Modelle für die nächste Erbschaftsteuerreform. (2009). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:69. Full description at Econpapers || Download paper | 1 |
| 46 | 2015 | How does the type of subsidization affect investments: Experimental evidence. (2015). Ackermann, Hagen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:185. Full description at Econpapers || Download paper | 1 |
| 47 | 2010 | Was tun?. (2010). Loffler, Andreas ; von Lehna, Waldemar ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:107. Full description at Econpapers || Download paper | 1 |
| 48 | 2014 | The effect of tax privacy on tax compliance: An experimental investigation. (2014). Bob, Jonathan ; Otto, Philipp E. ; Blaufus, Kay . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:164. Full description at Econpapers || Download paper | 1 |
| 49 | 2009 | Bürokratiekosten der Besteuerung: Eine Auswertung der empirischen Literatur. (2009). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:84. Full description at Econpapers || Download paper | 1 |
| 50 | 2007 | Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Ãsterreich. (2007). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:23. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | The effects of rewards on tax compliance decisions. (2014). Kroll, Eike ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163. Full description at Econpapers || Download paper | 4 |
| 2 | 2014 | Capital 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 | 3 |
| 3 | 2014 | Can 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 | 3 |
| 4 | 2014 | Real 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. Full description at Econpapers || Download paper | 3 |
| 5 | 2014 | Tax 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 | 3 |
| 6 | 2009 | How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88. Full description at Econpapers || Download paper | 3 |
| 7 | 2013 | Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 2 |
| 8 | 2014 | Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). SchüÃler, Katharina ; SchÃÂüÃÂÃÂler, Katharina ; SchüÃÂler, Katharina ; Schuessler, Katharina ; Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160. Full description at Econpapers || Download paper | 2 |
| 9 | 2015 | The effect of taxes on corporate financing decisions: Evidence from the German interest barrier. (2015). Sureth, Caren ; Alberternst, Stephan . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:182. Full description at Econpapers || Download paper | 2 |
| 10 | 2013 | Firm valuation and the uncertainty of future tax avoidance. (2013). Schutt, Harm ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:149. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 10:
| Year | Title | |
|---|---|---|
| 2016 | The effect of taxes on the debt policy of spanish listed companies. (2016). Clemente-Almendros, Jose A ; Sogorb-Mira, Francisco . In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:7:y:2016:i:3:d:10.1007_s13209-016-0147-4. 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 | Die Relevanz von Replikationen in der experimentellen Steuerforschung: Eine Replikationsstudie zu Wahrnehmungsverzerrungen bei Subventionen. (2016). Renz, Andre . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:202. Full description at Econpapers || Download paper | |
| 2016 | Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions. (2016). Fochmann, Martin ; Kiesewetter, Dirk ; Hemmerich, Kristina . In: Journal of Economic Psychology. RePEc:eee:joepsy:v:56:y:2016:i:c:p:218-231. 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 | Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2016). Sureth-Sloane, Caren ; Ortmann, Regina . In: Journal of Business Economics. RePEc:spr:jbecon:v:86:y:2016:i:5:d:10.1007_s11573-015-0780-6. 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 | Tax compliance costs: Cost burden and cost reliability. (2016). Eichfelder, Sebastian ; Hechtner, Frank . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:212. Full description at Econpapers || Download paper | |
| 2016 | Tax bunching by owners of small corporations. (2016). Van 't Riet, Maarten ; Lejour, Arjan ; Bettendorf, Leon . In: CPB Discussion Paper. RePEc:cpb:discus:326. Full description at Econpapers || Download paper | |
| 2016 | The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment DecisionsâAn Experimental Study. (2016). Ackermann, Hagen ; Wolf, Nadja ; Fochmann, Martin . In: International Journal of Financial Studies. RePEc:gam:jijfss:v:4:y:2016:i:4:p:19-:d:80417. Full description at Econpapers || Download paper |
Recent citations (cites in year: CiY)
Recent citations received in 2015
| Year | Citing document | |
|---|---|---|
| 2015 | EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation. (2015). Wagner, Julia . In: Discussion Papers. RePEc:zbw:fubsbe:201531. Full description at Econpapers || Download paper |
Recent citations received in 2014
| Year | Citing document | |
|---|---|---|
| 2014 | Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität. (2014). Neugebauer, Claudia ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:180. Full description at Econpapers || Download paper |
Recent citations received in 2013
| Year | Citing document | |
|---|---|---|
| 2013 | The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: Working Papers. RePEc:btx:wpaper:1314. Full description at Econpapers || Download paper | |
| 2013 | Tax 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 | |
| 2013 | Measuring 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 |
10 most frequent citing series
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.
CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 1st 2017. Contact: CitEc Team