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Citation Profile [Updated: 2021-10-07 07:43:44]
5 Years H
18
Impact Factor
0
5 Years IF
0.41
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 0.14 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 0.14 0 0 0 0 0 0 0 0 0 0 0.07
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 0.13
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 0.22
2000 0 0.45 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 0.43 0 0 0 0 0 3 0 0 0 0 0.24
2003 0 0.43 0 0 0 0 0 4 0 0 0 0 0.24
2004 0 0.47 0 0 0 0 0 8 0 0 0 0 0.27
2005 0 0.5 0 0 0 0 0 8 0 0 0 0 0.29
2006 0 0.48 0 0 0 0 0 19 0 0 0 0 0.27
2007 0 0.4 0.43 0 23 23 215 8 29 0 0 1 12.5 8 0.35 0.22
2008 1.17 0.46 1 1.17 29 52 449 51 81 23 27 23 27 20 39.2 22 0.76 0.23
2009 0.77 0.44 0.69 0.77 32 84 147 56 139 52 40 52 40 7 12.5 13 0.41 0.23
2010 0.51 0.38 0.44 0.43 23 107 68 47 186 61 31 84 36 5 10.6 1 0.04 0.19
2011 0.73 0.47 0.92 0.71 22 129 60 119 305 55 40 107 76 10 8.4 6 0.27 0.25
2012 0.29 0.51 0.67 0.58 29 158 157 103 411 45 13 129 75 11 10.7 4 0.14 0.26
2013 0.8 0.52 0.62 0.71 25 183 152 114 525 51 41 135 96 4 3.5 2 0.08 0.24
2014 0.7 0.54 0.76 0.47 25 208 96 159 684 54 38 131 62 10 6.3 8 0.32 0.28
2015 1.06 0.54 0.87 0.73 33 241 62 210 894 50 53 124 90 6 2.9 4 0.12 0.27
2016 0.62 0.56 0.66 0.6 6 247 14 163 1057 58 36 134 81 6 3.7 1 0.17 0.28
2017 0.44 0.56 0.57 0.54 0 247 0 141 1198 39 17 118 64 0 0 0.28
2018 0.67 0.56 0.43 0.39 0 247 0 105 1303 6 4 89 35 0 0 0.28
2019 0 0.58 0.31 0.3 0 247 0 77 1380 0 64 19 0 0 0.35
2020 0 0.67 0.43 0.41 0 247 0 105 1485 0 39 16 0 0 0.63
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
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

127
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.

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113
32008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

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100
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

66
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

41
62009Corporate tax harmonization in the EU. (2009). Van der Horst, Albert ; de Mooij, Ruud ; Loretz, Simon ; Devereux, Michael ; Bettendorf, Leon. In: Working Papers. RePEc:btx:wpaper:0932.

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38
72008International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825.

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33
82012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

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31
92008What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803.

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28
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

28
112008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

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26
122013Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

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24
132008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823.

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23
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.

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21
152010Tax 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

21
162009Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0908.

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20
172008Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804.

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20
182013Corporate taxation and the quality of research & development. (2013). Richter, Katharina ; Riedel, Nadine ; Ernst, Christoph. In: Working Papers. RePEc:btx:wpaper:1301.

Full description at Econpapers || Download paper

18
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

18
202013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

Full description at Econpapers || Download paper

17
212012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227.

Full description at Econpapers || Download paper

17
222014Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1425.

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17
232008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

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17
242009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918.

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16
252014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

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15
262014Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric. In: Working Papers. RePEc:btx:wpaper:1415.

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15
272007The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707.

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15
282008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802.

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14
292014Heterogeneous 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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13
302012The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Loretz, Simon ; Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1223.

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12
312007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

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12
322012Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215.

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11
332007Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705.

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11
342012Fiscal 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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11
352013The elasticity of taxable income and income-shifting between tax bases: what is “real” and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313.

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11
362008Increased 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
372014Designing and Implementing a Destination-Based Corporate Tax. (2014). Devereux, Michael ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:1407.

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11
382009Corporate 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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11
392013Can 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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11
402016The impact of investment incentives: evidence from UK corporation tax returns. (2016). Devereux, Michael ; Maffini, Giorgia ; Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1601.

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10
412015Patent 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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10
422014A negotiation-based model of tax-induced transfer pricing. (2014). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1409.

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10
432008Firm-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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9
442012Trends 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
452015Governance and taxes: evidence from regression discontinuity. (2015). Karolyi, Stephen ; Bird, Andrew. In: Working Papers. RePEc:btx:wpaper:1520.

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9
462009Corporate 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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9
472009Corporate Taxation and Multinational Activity. (2009). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0904.

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9
482013Taxation and corporate debt: are banks any different?. (2013). de Mooij, Ruud ; Heckemeyer, Jost. In: Working Papers. RePEc:btx:wpaper:1306.

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9
492010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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8
502015The 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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8
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

27
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

27
32007The 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

21
42013Corporate taxation and the quality of research & development. (2013). Richter, Katharina ; Riedel, Nadine ; Ernst, Christoph. In: Working Papers. RePEc:btx:wpaper:1301.

Full description at Econpapers || Download paper

14
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
62013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

Full description at Econpapers || Download paper

9
72014Are 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

6
82014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

Full description at Econpapers || Download paper

6
92015The 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

5
102011Does 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
112009Corporate 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

5
122015Governance 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
132013Do 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

4
142012With which countries do tax havens share information?. (2012). Fuest, Clemens ; Bilicka, Katarzyna. In: Working Papers. RePEc:btx:wpaper:1211.

Full description at Econpapers || Download paper

4
152008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

Full description at Econpapers || Download paper

3
162008Thin 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

3
172009Incorporation 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

3
182010Tax 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
192015Who bears the cost of taxing the rich? An empirical study on CEO pay. (2015). Ruf, Martin ; Schmider, Julia . In: Working Papers. RePEc:btx:wpaper:1527.

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2
202007The 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
212007Developments 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

2
222015The spillover effects of outward foreign direct investment on home countries: evidence from the United States. (2015). Altshuler, Rosanne ; Tang, Jitao . In: Working Papers. RePEc:btx:wpaper:1503.

Full description at Econpapers || Download paper

2
232011The taxation of foreign profits - the old view, the new view and a pragmatic view. (2011). Fuest, Clemens ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1104.

Full description at Econpapers || Download paper

2
242008The 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

2
252013Can 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

2
262012Territoriality, Worldwide Principle, and Competitiveness of Multinationals: A Firm-level Analysis of Tax Burdens.. (2012). Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1210.

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2
272016Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607.

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2
282012Bankruptcy Law and the Cost of Banking Finance. (2012). Tarantino, Emanuele ; Serrano-Velarde, Nicolas ; Rodano, Giacomo. In: Working Papers. RePEc:btx:wpaper:1218.

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2
292015Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1505.

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2
302016The 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

2
312012The 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

2
322014Heterogeneous 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

2
332015Corporate tax incentives and capital structure: empirical evidence from UK tax returns. (2015). Devereux, Michael ; Xing, Jing ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1507.

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2
342015Inter vivos transfers of ownership in family firms. (2015). Schinke, Christoph ; Riem, Marina ; Potrafke, Niklas ; Hines, James. In: Working Papers. RePEc:btx:wpaper:1523.

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2
352012The 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

2
362009VAT and the EC Internal Market: The Shortcomings of Harmonisation. (2009). de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0929.

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2
372012Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215.

Full description at Econpapers || Download paper

2
382013The 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
392007Corporate 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
Citing documents used to compute impact factor:
YearTitle
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