Oxford University Centre for Business Taxation / Working Papers

Raw citation data, Impact Factor, Immediacy Index, Published documents, Citations received, , Most cited papers , Recent citations and documents published in this series in EconPapers.

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Raw data:
IF AIF DOC CIT D2Y C2Y SC(%) CiY II AII 1996 0.18 0 0 0 0.08 1997 0.18 0 0 0 0.09 1998 0.2 0 0 0 0.12 1999 0.27 0 0 0 0.16 2000 0.37 0 0 0 0.19 2001 0.37 0 0 0 0.18 2002 0.4 0 0 0 0.19 2003 0.41 0 0 0 0.2 2004 0.46 0 0 0 0.22 2005 0.47 0 0 0 0.27 2006 0.5 0 0 0 0.27 2007 0.43 23 59 0 0 8 0.35 0.22 2008 1.09 0.41 30 49 23 25 40 15 0.5 0.22
IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y DOC: Number of documents published in year y CIT: Number of citations to the series 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 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 IdI: Immediacy Index: CiY / Documents.   AII: Average Immediacy Index for series in RePEc in year y
Impact Factor:	Immediacy Index:
Documents published:	Citations received:

Most cited documents in this series:

(1) RePEc:btx:wpaper:0702 The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence (2007).
Cited: 31 times.

(2) RePEc:btx:wpaper:0803 What determines the use of holding companies and ownership chains? (2008).
Cited: 13 times.

(3) RePEc:btx:wpaper:0705 Taxing corporate income (2007).
Cited: 7 times.

(4) RePEc:btx:wpaper:0715 Should Capital Income be Subject to Consumption-Based Taxation? (2007).
Cited: 5 times.

(5) RePEc:btx:wpaper:0804 Thin Capitalization Rules in the Context of the CCCTB (2008).
Cited: 4 times.

(6) RePEc:btx:wpaper:0706 The Effects of EU Formula Apportionment on Corporate Tax Revenues (2007).
Cited: 4 times.

(7) RePEc:btx:wpaper:0802 Bilateral Effective Tax Rates and Foreign Direct Investment (2008).
Cited: 3 times.

(8) RePEc:btx:wpaper:0815 Firms financial choices and thin capitalization rules under corporate tax competition (2008).
Cited: 3 times.

(9) RePEc:btx:wpaper:0704 Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues (2007).
Cited: 3 times.

(10) RePEc:btx:wpaper:0810 Economic integration and the relationship between profit and wage taxes (2008).
Cited: 3 times.

(11) RePEc:btx:wpaper:0821 Corporate taxation in the OECD in a wider context (2008).
Cited: 3 times.

(12) RePEc:btx:wpaper:0707 The Direct Incidence of Corporate Income Tax on Wages (2007).
Cited: 3 times.

(13) RePEc:btx:wpaper:0801 The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures (2008).
Cited: 3 times.

(14) RePEc:btx:wpaper:0814 Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey (2008).
Cited: 3 times.

(15) RePEc:btx:wpaper:0824 Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations (2008).
Cited: 3 times.

(16) RePEc:btx:wpaper:0820 What Problems and Opportunities are Created by Tax Havens? (2008).
Cited: 2 times.

(17) RePEc:btx:wpaper:0828 Taxes, Institutions and Foreign Diversification Opportunities (2008).
Cited: 2 times.

(18) RePEc:btx:wpaper:0916 Profit Taxation and Finance Constraints (2009).
Cited: 2 times.

(19) RePEc:btx:wpaper:0825 International Taxation and Multinational Firm Location Decisions (2008).
Cited: 2 times.

(20) RePEc:btx:wpaper:0812 Increased efficiency through consolidation and formula apportionment in the European Union? (2008).
Cited: 2 times.

(21) RePEc:btx:wpaper:0823 The European Commission´s Proposal for a Common Consolidated Corporate Tax Base (2008).
Cited: 2 times.

(22) RePEc:btx:wpaper:0914 Corporate Taxation and the Choice of Patent Location within Multinational Firms (2009).
Cited: 2 times.

(23) RePEc:btx:wpaper:0719 Taxing Foreign Profits with International Mergers and Acquisitions (2007).
Cited: 2 times.

(24) RePEc:btx:wpaper:0703 Taxes in the EU New Member States and the Location of Capital and Profit (2007).
Cited: 2 times.

(25) RePEc:btx:wpaper:0904 Corporate Taxation and Multinational Activity (2009).
Cited: 2 times.

(26) RePEc:btx:wpaper:0822 Corporate Tax Elasticities A Reader’s Guide to Empirical Findings (2008).
Cited: 2 times.

(27) RePEc:btx:wpaper:0701 The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform (2007).
Cited: 1 times.

(28) RePEc:btx:wpaper:0901 Formula Apportionment: Is it better than the current system and are there better alternatives? (2009).
Cited: 1 times.

(29) RePEc:btx:wpaper:0711 Tax Competition for International Producers and the Mode of Foreign Market Entry (2007).
Cited: 1 times.

(30) RePEc:btx:wpaper:0926 Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad (2009).
Cited: 1 times.

(31) RePEc:btx:wpaper:0720 Outsourcing, Unemployment and Welfare Policy (2007).
Cited: 1 times.

(32) RePEc:btx:wpaper:0908 Incorporation and Taxation: Theory and Firm-level Evidence (2009).
Cited: 1 times.

(33) RePEc:btx:wpaper:0931 Corporate Taxation and the Choice of Patent Location within Multinational Firms (2009).
Cited: 1 times.

(34) RePEc:btx:wpaper:0903 Investment abroad and adjustment at home: evidence from UK multinational firms (2009).
Cited: 1 times.

(35) RePEc:btx:wpaper:0712 Corporation Tax Buoyancy and Revenue Elasticity in the UK (2007).
Cited: 1 times.

(36) RePEc:btx:wpaper:0927 MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence (2009).
Cited: 1 times.

(37) RePEc:btx:wpaper:0830 Tax Competition in an Expanding European Union (2008).
Cited: 1 times.

(38) RePEc:btx:wpaper:0816 Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals (2008).
Cited: 1 times.

(39) RePEc:btx:wpaper:0917 The Direct Incidence of Corporate Income Tax on Wages (2009).
Cited: 1 times.

(40) RePEc:btx:wpaper:0826 International Taxation and Takeover Premiums in Cross-border M&As (2008).
Cited: 1 times.

(41) RePEc:btx:wpaper:1001 Corporate tax consolidation and enhanced coorporation in the European Union (2010).
Cited: 1 times.

(42) RePEc:btx:wpaper:0811 Firm-specific Forward-looking Effective Tax Rates (2008).
Cited: 1 times.

(43) RePEc:btx:wpaper:0713 Corporation Tax Revenue Growth in the UK: A Microsimulation Analysis (2007).
Cited: 1 times.

(44) RePEc:btx:wpaper:0930 Transfer Pricing Policy and the Intensity of Tax Rate Competition (2009).
Cited: 1 times.

Recent citations received in: | 2008 | 2007 | 2006 | 2005

Recent citations received in: 2008

(1) RePEc:ays:ispwps:paper0815 The Efficiency Costs of Local Property Tax (2008). International Studies Program, Andrew Young School of Policy Studies, Georgia State University / International Studies Program Working P

(2) RePEc:btx:wpaper:0812 Increased efficiency through consolidation and formula apportionment in the European Union? (2008). Oxford University Centre for Business Taxation / Working Papers

(3) RePEc:btx:wpaper:0815 Firms financial choices and thin capitalization rules under corporate tax competition (2008). Oxford University Centre for Business Taxation / Working Papers

(4) RePEc:btx:wpaper:0821 Corporate taxation in the OECD in a wider context (2008). Oxford University Centre for Business Taxation / Working Papers

(5) RePEc:btx:wpaper:0824 Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations (2008). Oxford University Centre for Business Taxation / Working Papers

(6) RePEc:btx:wpaper:0827 Strategic Consolidation under Formula Apportionment (2008). Oxford University Centre for Business Taxation / Working Papers

(7) RePEc:btx:wpaper:0830 Tax Competition in an Expanding European Union (2008). Oxford University Centre for Business Taxation / Working Papers

(8) RePEc:ces:ceswps:_2366 (Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation (2008). CESifo GmbH / CESifo Working Paper Series

(9) RePEc:ces:ceswps:_2429 Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition (2008). CESifo GmbH / CESifo Working Paper Series

(10) RePEc:ces:ceswps:_2456 Thin-Capitalization Rules and Company Responses Experience from German Legislation (2008). CESifo GmbH / CESifo Working Paper Series

(11) RePEc:ces:ceswps:_2484 Strategic Consolidation under Formula Apportionment (2008). CESifo GmbH / CESifo Working Paper Series

(12) RePEc:ces:ifowps:_62 The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach (2008). Ifo Institute for Economic Research at the University of Munich / Ifo Working Paper Series

(13) RePEc:han:dpaper:dp-404 (Post-)Materialist Attitudes and the Mix of Capital and Labour Taxation (2008). Universität Hannover, Wirtschaftswissenschaftliche Fakultät / Diskussionspapiere der Wirtschaftswissenschaftlichen Fakultät der Universität Hanno

(14) RePEc:hhs:nhhfms:2008_019 Multinationals, Minority Ownership and Tax-Efficient Financing Structures (2008). Department of Finance and Management Science, Norwegian School of Economics and Business Administration / Discussion Papers

(15) RePEc:zbw:bubdp1:7555 Foreign (in)direct investment and corporate taxation (2008). Deutsche Bundesbank, Research Centre / Discussion Paper Series 1: Economic Studies

Recent citations received in: 2007

(1) RePEc:ays:ispwps:paper0715 Economic Effects of A Personal Capital Income Tax Add-on to a Consumption Tax (2007). International Studies Program, Andrew Young School of Policy Studies, Georgia State University / International Studies Program Working P

(2) RePEc:ays:ispwps:paper0716 Consumption-Based Direct Taxes: A Guide Tour of the Amusement Park (2007). International Studies Program, Andrew Young School of Policy Studies, Georgia State University / International Studies Program Working P

(3) RePEc:btx:wpaper:0714 Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake (2007). Oxford University Centre for Business Taxation / Working Papers

(4) RePEc:ces:ceswps:_1884 Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior? (2007). CESifo GmbH / CESifo Working Paper Series

(5) RePEc:ces:ceswps:_1887 Saving Taxes Through Foreign Plant Ownership (2007). CESifo GmbH / CESifo Working Paper Series

(6) RePEc:dgr:uvatin:20070076 Will Corporate Tax Consolidation improve Efficiency in the EU ? (2007). Tinbergen Institute / Tinbergen Institute Discussion Papers

(7) RePEc:mlb:wpaper:998 Modelling Behavioural Responses to Profit Taxation: The Case of the UK Corporation Tax (2007). The University of Melbourne / Department of Economics - Working Papers Series

(8) RePEc:zbw:zewdip:6891 The Effects of Multinationals? Profit Shifting Activities on Real Investments (2007). ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research / ZEW Discussion Papers

Recent citations received in: 2006

Recent citations received in: 2005

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Source data used to compute the impact factor of RePEc series.