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

Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
5
Impact Factor
0.17
5 Years IF
0.11
Data available in this report

[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 CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
1990 0 0.13 0 0 0 0 0 0 0 0 0 0 0.07
1991 0 0.11 0 0 0 0 0 0 0 0 0 0 0.06
1992 0 0.1 0 0 0 0 0 0 0 0 0 0 0.07
1993 0 0.13 0 0 0 0 0 0 0 0 0 0 0.07
1994 0 0.13 0 0 0 0 0 0 0 0 0 0 0.06
1995 0 0.19 0 0 0 0 0 0 0 0 0 0 0.09
1996 0 0.22 0 0 0 0 0 0 0 0 0 0 0.12
1997 0 0.23 0 0 0 0 0 0 0 0 0 0 0.12
1998 0 0.24 0 0 0 0 0 0 0 0 0 0 0.15
1999 0 0.32 0 0 0 0 0 0 0 0 0 0 0.21
2000 0 0.47 0 0 0 0 0 0 0 0 0 0 0.2
2001 0 0.4 0 0 0 0 0 0 0 0 0 0 0.22
2002 0 0.41 0 0 0 0 0 0 0 0 0 0 0.23
2003 0 0.42 0 0 0 0 0 0 0 0 0 0 0.24
2004 0 0.47 0 0 0 0 0 0 0 0 0 0 0.27
2005 0 0.49 0 0 13 13 6 0 0 0 0 0 0.29
2006 0.08 0.48 0.05 0.08 8 21 0 1 1 13 1 13 1 1 100 0 0.27
2007 0.1 0.41 0.09 0.1 13 34 6 3 4 21 2 21 2 1 33.3 1 0.08 0.22
2008 0.1 0.46 0.13 0.09 26 60 23 8 12 21 2 34 3 7 87.5 4 0.15 0.23
2009 0.13 0.43 0.17 0.08 35 95 23 16 28 39 5 60 5 4 25 1 0.03 0.23
2010 0.08 0.37 0.05 0.06 18 113 2 6 34 61 5 95 6 2 33.3 0 0.2
2011 0.06 0.47 0.06 0.07 11 124 8 8 42 53 3 100 7 1 12.5 0 0.25
2012 0 0.5 0.04 0.05 16 140 4 6 48 29 103 5 0 1 0.06 0.26
2013 0.07 0.52 0.12 0.08 13 153 16 19 67 27 2 106 8 4 21.1 3 0.23 0.24
2014 0.21 0.54 0.07 0.12 27 180 31 13 80 29 6 93 11 6 46.2 1 0.04 0.28
2015 0.3 0.54 0.12 0.15 20 200 4 23 103 40 12 85 13 8 34.8 1 0.05 0.28
2016 0.19 0.57 0.08 0.11 12 212 0 17 120 47 9 87 10 2 11.8 0 0.29
2017 0 0.58 0.05 0.08 12 224 3 12 132 32 88 7 2 16.7 1 0.08 0.28
2018 0.04 0.6 0.05 0.08 12 236 6 11 143 24 1 84 7 3 27.3 1 0.08 0.31
2019 0.17 0.65 0.05 0.11 11 247 1 12 155 24 4 83 9 2 16.7 1 0.09 0.38
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
CIF: Cumulative impact factor
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until 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: selft citations in y to articles published in y-1 plus y-2
%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
12014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Franois ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

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11
22008Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG. (2008). Kiesewetter, Dirk ; Dietrich, Maik ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:33.

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10
32014The effects of rewards on tax compliance decisions. (2014). Kroll, Eike ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163.

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8
42008Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data. (2008). Dwenger, Nadja ; Steiner, Viktor. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:57.

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8
52009Financial leverage and corporate taxation: Evidence from German corporate tax return data. (2009). Dwenger, Nadja ; Steiner, Viktor. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:61.

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6
62013Measuring tax attractiveness across countries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:143.

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4
72008Steuerreformen durch Tarif- oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personengesellschaften. (2008). Knirsch, Deborah ; Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:37.

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4
82007Taxation 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.

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4
92011Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?. (2011). Houben, Henriette ; Baumgarten, Jorg . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:119.

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4
102009How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88.

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4
112013Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152.

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3
122014Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases. (2014). Kiesewetter, Dirk ; Steigenberger, Tobias ; Stier, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:175.

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3
132008Income-related minimum taxation concepts and their impact on corporate investment decisions. (2008). Sureth, Caren ; Dahle, Claudia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:55.

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3
142005Gewinnausweispolitik internationaler Konzerne bei Besteuerung nach dem Trennungs- und nach dem Einheitsprinzip. (2005). Kiesewetter, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:13.

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3
152014Capital gains taxes and asset prices: The impact of tax awareness and procrastination. (2014). Lau, Mona ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:170.

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3
162013Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148.

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3
172007Transfer pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions. (2007). Simons, Dirk ; Niemann, Rainer ; Martini, Jan Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:27.

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3
182014Real tax effects and tax perception effects in decisions on asset allocation. (2014). Hemmerich, Kristina ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:156.

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3
192005Capital gains taxation under different tax regimes. (2005). Sureth, Caren ; Langeleh, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:6.

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3
202009Do taxes matter in the CAPM?. (2009). Loffler, Andreas ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:73.

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3
212008Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG. (2008). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:42.

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3
222012Die 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.

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3
232009Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?. (2009). Kiesewetter, Dirk ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:71.

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2
242014Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). Schüßler, Katharina ; Schüßler, Katharina ; Schüßler, Katharina ; Schuessler, Katharina ; Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160.

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2
252013Firm 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.

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2
262018The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234.

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2
272011Economic analysis of advance tax rulings. (2011). Diller, Markus ; Vollert, Pia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122.

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2
282018Less cheating? The effects of prefilled forms on compliance behavior. (2018). , Michaeloveresch ; Overesch, Michael ; Muller, Nadja ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:227.

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2
292010Its 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.

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2
302015The 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.

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2
312011The 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.

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2
322013The 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.

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2
332014Dividend taxes and income shifting. (2014). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154.

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2
342013Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146.

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2
352005Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy. (2005). Sureth, Caren ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:3.

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1
362011Wie können Unternehmen mit steuerlichen Verlustvorträgen identifiziert werden? Ergebnisse einer Replikationsstudie. (2011). Rechbauer, Martina ; Niemann, Rainer. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:118.

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1
372017When do managers highlight their effective tax rate?. (2017). Sureth-Sloane, Caren ; Muller, Jens ; Flagmeier, Vanessa . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:214.

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1
382019When happy people make society unhappy: How incidental emotions affect compliance behavior. (2019). Mohr, Peter ; Kirchler, Erich ; Hechtner, Frank ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:237.

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1
392008Schafft die deutsche oder österreichische Begünstigung für thesaurierte Gewinne höhere Investitionsanreize?. (2008). Knirsch, Deborah ; Schanz, Sebastian ; Kainz, Robert . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:41.

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1
402015Mental 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.

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1
412009Cross-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.

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1
422018Intertemporal income shifting around a large tax cut: The case of depreciations. (2018). Hundsdoerfer, Jochen ; Hechtner, Frank ; Eichfelder, Sebastian ; Dobbins, Laura. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:229.

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1
432009Gleichmäßige 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.

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1
442007Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip. (2007). Dietrich, Maik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:29.

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1
452008Steuerbelastung privater Kapitaleinkünfte nach Einführung der Abgeltungsteuer unter besonderer Berücksichtigung der Günstigerprüfung: Unsystematische Grenzbelastungen und neue Gestaltungsmöglich. (2008). Hechtner, Frank ; Hundsdoerfer, Jochen. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:52.

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1
462010Was tun?. (2010). Loffler, Andreas ; von Lehna, Waldemar ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:107.

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1
472017Aufbau und Arbeitsweisen der Steuerabteilungen großer deutscher Kapitalgesellschaften. (2017). Schanz, Deborah ; Huber, Stefan ; Feller, Anna . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:213.

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1
482005Familienpolitik und deutsches Einkommensteuerrecht: empirische Ergebnisse und familienpolitische Schlussfolgerungen. (2005). Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:7.

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1
492013Tax attractiveness and the location of German-controlled subsidiaries. (2013). Schanz, Deborah ; Keller, Sara . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:142.

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1
502014The effect of tax preparation expenses for employees: Evidence from Germany. (2014). Mohlmann, Axel ; Blaufus, Kay ; Hechtner, Frank. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:157.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12014Tax 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

6
22014The 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
32018The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234.

Full description at Econpapers || Download paper

2
42009Do taxes matter in the CAPM?. (2009). Loffler, Andreas ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:73.

Full description at Econpapers || Download paper

2
52018Less cheating? The effects of prefilled forms on compliance behavior. (2018). , Michaeloveresch ; Overesch, Michael ; Muller, Nadja ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:227.

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2
Citing documents used to compute impact factor: 4
YearTitle
2019Ehegattensplitting und negative Arbeitsanreize: Ein mikroökonomischer Ansatz zur Negation der steuerrechtlichen Relevanz. (2019). Schatzlein, Uwe. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:244.

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2019Working Paper 04-19 - Tax incentives for business R&D in Belgium - Third evaluation. (2019). Dumont, Michel. In: Working Papers. RePEc:fpb:wpaper:1904.

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2019Does More Managerial Power Impede or Promote Corporate Tax Avoidance? Evidence from Listed Chinese Companies. (2019). Liu, Jing ; Tang, Ying Kai. In: Sustainability. RePEc:gam:jsusta:v:11:y:2019:i:7:p:1914-:d:218503.

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2019Nudging for tax compliance: A meta-analysis. (2019). Asatryan, Zareh ; Antinyan, Armenak. In: ZEW Discussion Papers. RePEc:zbw:zewdip:19055.

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Recent citations
Recent citations received in 2019
YearCiting document
2019Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes. (2019). Alm, James ; Kirchler, Erich ; Olsen, Jerome ; Bauer, Christian Martin ; Puklavec, Iga ; Enachescu, Janina. In: Working Papers. RePEc:tul:wpaper:1909.

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Recent citations received in 2018
YearCiting document
2018Does a Tax Credit matter for Job Creation by Multinational Enterprises?. (2018). Konings, Jozef ; Merlevede, Bruno ; Lecocq, Cathy. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13105.

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Recent citations received in 2017
YearCiting document
2017What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries. (2017). Sureth-Sloane, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:223.

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