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Citation Profile [Updated: 2021-10-07 07:43:44]
5 Years H
5
Impact Factor
0.45
5 Years IF
0.23
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 0 0 0 0 0 0.24
2003 0 0.43 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 0.5 0 0 13 13 7 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 0.4 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 24 8 12 21 2 34 3 7 87.5 4 0.15 0.23
2009 0.13 0.44 0.17 0.08 35 95 25 16 28 39 5 60 5 4 25 1 0.03 0.23
2010 0.08 0.38 0.05 0.06 18 113 2 6 34 61 5 95 6 2 33.3 0 0.19
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 0.51 0.05 0.06 16 140 4 7 49 29 103 6 0 1 0.06 0.26
2013 0.07 0.52 0.12 0.08 13 153 18 19 68 27 2 106 8 4 21.1 3 0.23 0.24
2014 0.21 0.54 0.07 0.12 27 180 37 13 81 29 6 93 11 6 46.2 1 0.04 0.28
2015 0.3 0.54 0.12 0.15 20 200 6 23 104 40 12 85 13 8 34.8 1 0.05 0.27
2016 0.21 0.56 0.08 0.13 12 212 0 18 122 47 10 87 11 2 11.1 0 0.28
2017 0 0.56 0.05 0.08 12 224 5 12 134 32 88 7 2 16.7 1 0.08 0.28
2018 0.04 0.56 0.05 0.08 12 236 14 12 146 24 1 84 7 3 25 1 0.08 0.28
2019 0.17 0.58 0.05 0.11 10 246 2 12 158 24 4 83 9 2 16.7 1 0.1 0.35
2020 0.45 0.67 0.1 0.23 15 261 4 26 184 22 10 66 15 5 19.2 1 0.07 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
12014The 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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13
22014Tax 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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12
32008Investitionsentscheidungen 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
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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9
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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8
62018The 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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5
72018Less 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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5
82011Krankt 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
92013Measuring 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
102007Taxation 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
112009How 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
122013Who 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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4
132008Steuerreformen 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
142007Transfer 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
152013Payout 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
162020Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248.

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3
172014Can 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
182005Capital 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
192012Die 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
202014Capital 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
212009Do 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
222008Zur 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
232005Gewinnausweispolitik 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
242008Income-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
252014Real 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
262013The 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
272010Its 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
282013Compliance 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
292018How do tax incentives affect business investment? Evidence from German bonus depreciation. (2018). Schneider, Kerstin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:231.

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2
302014Affective 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
312020Tax misperception and its effects on decision making: A literature review. (2020). Maiterth, Ralf ; Huber, Hans-Peter ; Chirvi, Malte ; Blaufus, Kay ; Sureth-Slaone, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:261.

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2
322017The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis. (2017). Runger, Silke ; Petutschnig, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:221.

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2
332013Firm 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
342019When 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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2
352018Intertemporal 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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2
362009Was 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
372015The 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
382011Economic 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
392014Dividend 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
402020Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts. (2020). Wentland, Kelly ; Kalbitz, Nadine ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:252.

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2
412011The 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
422018Tax avoidance and accounting conservatism. (2018). Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:232.

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1
432009Bürokratiekosten der Besteuerung: Eine Auswertung der empirischen Literatur. (2009). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:84.

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1
442014Do corporate tax cuts reduce international profit shifting. (2014). Brandstetter, Laura . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:162.

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1
452015Tax attractiveness and the location of patents. (2015). Dinkel, Andreas ; Schanz, Deborah. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:188.

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1
462008Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data. (2008). Dwenger, Nadja. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:44.

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1
472012Security 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.

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1
482017Tax loss offset restrictions and biased perception of risky investments. (2017). Sureth-Sloane, Caren ; Mehrmann, Annika . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:222.

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1
492009Zurück zum Zehnten: Modelle für die nächste Erbschaftsteuerreform. (2009). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:69.

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1
502009Corporate taxation and investment: Explaining investment dynamics with firm-level panel data. (2009). Dwenger, Nadja. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:93.

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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

5
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

5
32018Less 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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5
42018The 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

4
52020Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248.

Full description at Econpapers || Download paper

3
62017The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis. (2017). Runger, Silke ; Petutschnig, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:221.

Full description at Econpapers || Download paper

2
72019When 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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2
82020Tax misperception and its effects on decision making: A literature review. (2020). Maiterth, Ralf ; Huber, Hans-Peter ; Chirvi, Malte ; Blaufus, Kay ; Sureth-Slaone, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:261.

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2
92020Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts. (2020). Wentland, Kelly ; Kalbitz, Nadine ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:252.

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2
102009Financial 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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2
112018Intertemporal 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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2
122018How do tax incentives affect business investment? Evidence from German bonus depreciation. (2018). Schneider, Kerstin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:231.

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2
132013Who 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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2
Citing documents used to compute impact factor: 10
YearTitle
2020Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248.

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2020Steuerpolitik in der COVID-19-Krise. (2020). Hoke, Jonathan ; Eichfelder, Sebastian. In: Wirtschaftsdienst. RePEc:spr:wirtsc:v:100:y:2020:i:10:d:10.1007_s10273-020-2761-9.

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2020Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts. (2020). Wentland, Kelly ; Kalbitz, Nadine ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:252.

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2020Tax complexity in Australia: A survey-based comparison to the OECD average. (2020). Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:251.

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2020Patent Shifing and Anti-Tax Avoidance Legislation. (2020). Riedel, Nadine ; Knoll, Bodo. In: ifo DICE Report. RePEc:ces:ifodic:v:17:y:2020:i:04:p:25-29.

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2020Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers. (2020). Dezhina, Irina ; Ponomarev, Alexey ; Gareev, Timur ; Nafikova, Tamam. In: Foresight and STI Governance (Foresight-Russia till No. 3/2015). RePEc:hig:fsight:v:14:y:2020:i:2:p:51-62.

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2020The effect of a worldwide tax system on tax management of foreign subsidiaries. (2020). Pierk, Jochen ; Kohlhase, Saskia. In: Journal of International Business Studies. RePEc:pal:jintbs:v:51:y:2020:i:8:d:10.1057_s41267-019-00287-9.

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2020Insurable Losses, Pre-filled Claims Forms and Honesty in Reporting. (2020). Ruffle, Bradley ; Morrison, William G. In: Department of Economics Working Papers. RePEc:mcm:deptwp:2020-01.

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2020Insurable losses, pre-filled claims forms and honesty in reporting. (2020). Ruffle, Bradley ; Morrison, William G. In: Working Paper series. RePEc:rim:rimwps:20-18.

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2020How choice architecture can promote and undermine tax compliance: Testing the effects of prepopulated tax returns and accuracy confirmation. (2020). van Dijk, Eric ; Terwel, Bart W ; Goslinga, Sjoerd. In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:87:y:2020:i:c:s2214804320301208.

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Recent citations
Recent citations received in 2020

YearCiting document
2020On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063.

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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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