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Working Papers / Oxford University Centre for Business Taxation

0.41

Impact Factor

0.5

5-Years IF

16

5-Years H index

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.11000 (%)0.06
19910.1000 (%)0.04
19920.1000 (%)0.05
19930.13000 (%)0.06
19940.14000 (%)0.06
19950.17000 (%)0.1
19960.22000 (%)0.09
19970.22000 (%)0.09
19980.24000 (%)0.12
19990.3000 (%)0.15
20000.36000 (%)0.14
20010.36000 (%)0.16
20020.370300 (%)0.18
20030.390100 (%)0.19
20040.40400 (%)0.18
20050.42000 (%)0.2
20060.4501100 (%)0.19
20070.382323100.431740019 (10.9%)80.350.16
20081.220.391.223053520.983542328232823 (6.5%)170.570.17
20090.770.360.773285560.661055341534110 (9.5%)90.280.17
20100.480.340.4623108430.459623085396 (10.2%)10.040.15
20110.750.40.82221301090.84445541108891 (2.3%)40.180.19
20120.290.440.65291591030.651184513130844 (3.4%)40.140.2
20130.760.490.71251841090.591065139136964 (3.8%)20.080.2
20140.720.520.47252091420.68625439131624 (6.5%)70.280.23
20151.160.540.81332421960.813450581241001 (2.9%)40.120.24
20160.590.60.5362481350.5495834134711 (11.1%)10.170.27
20170.410.640.52481170.47391611859 (%)0.28
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

88
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

86
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

67
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

51
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

33
62008International 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

31
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

24
82007Developments 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

22
92008What 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

22
102008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

21
112012What 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

21
122008The 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

20
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

17
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

17
152008Thin 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

16
162009Incorporation 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
172009Internal 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
182012The 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

15
192014Do 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

14
202010Tax 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

14
212008Bilateral 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

13
222007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

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12
232007Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705.

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11
242008Increased 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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11
252007The 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

11
262011Does 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

10
272009Corporate 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
282014Heterogeneous 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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10
292012Trends 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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9
302014A 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
312009Corporate 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
322015Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518.

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9
332014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

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8
342010Impact 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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8
352012Fiscal 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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8
362008Firm-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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8
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.

Full description at Econpapers || Download paper

8
382010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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8
392007The 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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7
402013Can taxes tame the banks? Evidence from European bank levies. (2013). Johannesen, Niels ; Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1325.

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7
412009Corporate Taxation and Multinational Activity. (2009). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0904.

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7
422010How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014.

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7
432011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

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7
442012Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215.

Full description at Econpapers || Download paper

7
452009Corporate 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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7
462013Capital 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
472009The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent. In: Working Papers. RePEc:btx:wpaper:0924.

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7
482008Firms 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
492008Economic 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
502012A 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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6

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

25
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

21
32013Do 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

21
42007The 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

18
52008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

10
62015Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518.

Full description at Econpapers || Download paper

9
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

7
82012The 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

7
92008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

6
102007Developments 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

6
112016The 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

6
122010Tax 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

6
132014Do 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

6
142008International 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

6
152014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

Full description at Econpapers || Download paper

6
162014Heterogeneous 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

5
172014Are 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
182012Trends 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
192011Does 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

5
202013Can 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

5
212013Taxation 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
222012The 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

4
232008The 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

4
242015Governance and taxes: evidence from regression discontinuity. (2015). Karolyi, Stephen ; Bird, Andrew. In: Working Papers. RePEc:btx:wpaper:1520.

Full description at Econpapers || Download paper

4
252012Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215.

Full description at Econpapers || Download paper

4
262014A 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

4
272014Designing 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

4
282012Fiscal 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

3
292015International 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
302007The 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

3
312015From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany. (2015). Fossen, Frank ; Dwenger, Nadja ; Simmler, Martin. In: Working Papers. RePEc:btx:wpaper:1516.

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3
322015VAT notches. (2015). Lockwood, Ben ; Liu, Li. In: Working Papers. RePEc:btx:wpaper:1506.

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3
332011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

Full description at Econpapers || Download paper

3
342012What 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

3
352015The 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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3
362012Bankruptcy 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

2
372009Corporate 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
382012Optimal income taxation with tax competition. (2012). Weichenrieder, Alfons ; Lipatov, Vilen. In: Working Papers. RePEc:btx:wpaper:1207.

Full description at Econpapers || Download paper

2
392007The 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

2
402008Thin 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

2
412012A 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

2
422013The 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

2
432007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

Full description at Econpapers || Download paper

2
442007Corporate Tax Policy and Incorporation in the EU. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodeme, Gaetan ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0716.

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2
452016The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604.

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2
462013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

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2
472013CFC legislation, passive assets and the impact of the ECJ’s Cadbury-Schweppes decision. (2013). Weichenrieder, Alfons ; Ruf, Martin. In: Working Papers. RePEc:btx:wpaper:1315.

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2
482008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

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2
492014Public pressure and corporate tax behaviour. (2014). Dyreng, Scott D ; Wilde, Jaron H ; Hoopes, Jeffrey L. In: Working Papers. RePEc:btx:wpaper:1416.

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2
502009Corporate 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

Citing documents used to compute impact factor 16:

YearTitle
2017Firm Responses to an Interest Barrier: Empirical Evidence. (2017). Ropponen, Olli ; Kauppinen, Ilpo ; Harju, Jarkko. In: EconPol Working Paper. RePEc:ces:econwp:_3.

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2017Does Tax Haven FDI Influence Firm Performance?. (2017). Leahy, Dermot ; Temouri, Yama ; Jones, Chris ; Dewit, Gerda. In: Economics, Finance and Accounting Department Working Paper Series. RePEc:may:mayecw:n284-17.pdf.

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2017The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba. In: IHEID Working Papers. RePEc:gii:giihei:heidwp10-2017.

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2017How do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China. (2017). Liu, Yongzheng ; Mao, Jie . In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1716.

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2017The effects of tax-deductible reserves on investment incentives. (2017). Kari, Seppo. In: Working Papers. RePEc:fer:wpaper:93.

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2017Does index addition affect corporate tax avoidance?. (2017). Huseynov, Fariz ; Zhang, Wei ; Sardarli, Sabuhi . In: Journal of Corporate Finance. RePEc:eee:corfin:v:43:y:2017:i:c:p:241-259.

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2017The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design. (2017). Kiesewetter, Dirk ; Manthey, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:218.

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2017Generational Shadow in Farming Business: How Does It Affect the Succession Process?. (2017). Marshall, Maria ; Wang, Youzhi ; Delgado, Michael S ; Dobbins, Craig L. In: 2017 Annual Meeting, February 4-7, 2017, Mobile, Alabama. RePEc:ags:saea17:252967.

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2017The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan. (2017). Kiyota, Kozo ; Hasegawa, Makoto. In: Journal of Public Economics. RePEc:eee:pubeco:v:153:y:2017:i:c:p:92-110.

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2017Taxation and the Multinational Firm. (2017). Stimmelmayr, Michael ; Egger, Peter. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6384.

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2017US Multinationals in Puerto Rico and the Repeal of Section 936 Tax Exemption for U.S. Corporations. (2017). Feliciano, Zadia M ; Green, Andrew. In: NBER Working Papers. RePEc:nbr:nberwo:23681.

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2017International taxation and M&A prices. (2017). von Hagen, Dominik ; Ponnighaus, Fabian Nicolas. In: ZEW Discussion Papers. RePEc:zbw:zewdip:17040.

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2017Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arms Length Principle. (2017). Kato, Hayato ; Okoshi, Hirofumi . In: Keio-IES Discussion Paper Series. RePEc:keo:dpaper:2017-016.

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2017On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation. (2017). Nicolay, Katharina ; Pfeiffer, Olena ; Nusser, Hannah . In: ZEW Discussion Papers. RePEc:zbw:zewdip:17066.

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2017Corporate investment and bank-dependent borrowers during the recent financial crisis. (2017). Vermeulen, Philip ; Buc, Andra . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:78:y:2017:i:c:p:164-180.

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2017Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian . In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168148.

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Recent citations (cites in year: CiY)

Recent citations received in 2016
YearCiting document
2016Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607.

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Recent citations received in 2015
YearCiting document
2015Mapping And Determinants Of Intra-Asean Foreign Direct Investment (FDI): Indonesia Case Study. (2015). , Shinta ; Widodo, Triono . In: Working Papers. RePEc:idn:wpaper:wp122015.

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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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2014Tax Incentives and Business Investment: Evidence from German Bonus Depreciation. (2014). Schneider, Kerstin ; Eichfelder, Sebastian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_4805.

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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 investment effect of fiscal consolidation. (2014). ALBRIZIO, SILVIA ; Lamp, Stefan . In: Economics Working Papers. RePEc:eui:euiwps:eco2014/10.

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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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2014Do 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.

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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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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, 2th 2018. Contact: CitEc Team