Most cited documents in this series:

Year	Title	Cited
2007	The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence RePEc:btx:wpaper:0702 [Citation Analysis]	33
2008	What determines the use of holding companies and ownership chains? RePEc:btx:wpaper:0803 [Citation Analysis]	15
2008	Corporate Tax Elasticities A Reader’s Guide to Empirical Findings RePEc:btx:wpaper:0822 [Citation Analysis]	9
2008	Corporate taxation in the OECD in a wider context RePEc:btx:wpaper:0821 [Citation Analysis]	9
2007	The Direct Incidence of Corporate Income Tax on Wages RePEc:btx:wpaper:0707 [Citation Analysis]	8
2007	Taxing corporate income RePEc:btx:wpaper:0705 [Citation Analysis]	8
2009	Incorporation and Taxation: Theory and Firm-level Evidence RePEc:btx:wpaper:0908 [Citation Analysis]	7
2007	Should Capital Income be Subject to Consumption-Based Taxation? RePEc:btx:wpaper:0715 [Citation Analysis]	6
2008	Increased efficiency through consolidation and formula apportionment in the European Union? RePEc:btx:wpaper:0812 [Citation Analysis]	5
2008	Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations RePEc:btx:wpaper:0824 [Citation Analysis]	5
2009	The Power of Dynastic Commitment RePEc:btx:wpaper:0924 [Citation Analysis]	5
2008	Bilateral Effective Tax Rates and Foreign Direct Investment RePEc:btx:wpaper:0802 [Citation Analysis]	5
2008	Economic integration and the relationship between profit and wage taxes RePEc:btx:wpaper:0810 [Citation Analysis]	5
2009	Corporate Taxation and Multinational Activity RePEc:btx:wpaper:0904 [Citation Analysis]	5
2009	Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data RePEc:btx:wpaper:0918 [Citation Analysis]	5
2008	International Taxation and Multinational Firm Location Decisions RePEc:btx:wpaper:0825 [Citation Analysis]	4
2008	What Problems and Opportunities are Created by Tax Havens? RePEc:btx:wpaper:0820 [Citation Analysis]	4
2009	Profit Taxation and Finance Constraints RePEc:btx:wpaper:0916 [Citation Analysis]	4
2008	Firm-specific Forward-looking Effective Tax Rates RePEc:btx:wpaper:0811 [Citation Analysis]	4
2007	The Effects of EU Formula Apportionment on Corporate Tax Revenues RePEc:btx:wpaper:0706 [Citation Analysis]	4
2009	Corporate Taxation and the Choice of Patent Location within Multinational Firms RePEc:btx:wpaper:0914 [Citation Analysis]	4
2008	The Property Tax Incidence Debate and the Mix of State and Local Finance of Local Public Expenditures RePEc:btx:wpaper:0801 [Citation Analysis]	4
2008	Thin Capitalization Rules in the Context of the CCCTB RePEc:btx:wpaper:0804 [Citation Analysis]	4
2009	Corporate Taxation and the Choice of Patent Location within Multinational Firms RePEc:btx:wpaper:0931 [Citation Analysis]	3
2008	Tax Competition in an Expanding European Union RePEc:btx:wpaper:0830 [Citation Analysis]	3
2008	Firms financial choices and thin capitalization rules under corporate tax competition RePEc:btx:wpaper:0815 [Citation Analysis]	3
2010	Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting RePEc:btx:wpaper:1012 [Citation Analysis]	3
2007	Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues RePEc:btx:wpaper:0704 [Citation Analysis]	3
2008	Alternative Approaches to Tax Risk and Tax Avoidance: analysis of a face-to-face corporate survey RePEc:btx:wpaper:0814 [Citation Analysis]	3
2007	Taxes in the EU New Member States and the Location of Capital and Profit RePEc:btx:wpaper:0703 [Citation Analysis]	2
2007	Taxing Foreign Profits with International Mergers and Acquisitions RePEc:btx:wpaper:0719 [Citation Analysis]	2
2009	Transfer Pricing Policy and the Intensity of Tax Rate Competition RePEc:btx:wpaper:0930 [Citation Analysis]	2
2009	Optimal tax policy when firms are internationallly mobile RePEc:btx:wpaper:0907 [Citation Analysis]	2
2008	Capital Structure, Corporate Taxation and Firm Age RePEc:btx:wpaper:0829 [Citation Analysis]	2
2010	Corporate tax effects on the quality and quantity of FDI RePEc:btx:wpaper:1013 [Citation Analysis]	2
2008	The European Commission´s Proposal for a Common Consolidated Corporate Tax Base RePEc:btx:wpaper:0823 [Citation Analysis]	2
2011	Wages and International Tax Competition RePEc:btx:wpaper:1123 [Citation Analysis]	2
2008	Taxes, Institutions and Foreign Diversification Opportunities RePEc:btx:wpaper:0828 [Citation Analysis]	2
2009	Investment abroad and adjustment at home: evidence from UK multinational firms RePEc:btx:wpaper:0903 [Citation Analysis]	2
2011	Measuring the burden of the corporate income tax under imperfect competition RePEc:btx:wpaper:1105 [Citation Analysis]	2
2010	Evaluating Neutrality Properties of Corporate Tax Reforms RePEc:btx:wpaper:1007 [Citation Analysis]	2
2009	Formula Apportionment: Is it better than the current system and are there better alternatives? RePEc:btx:wpaper:0901 [Citation Analysis]	1
2009	The Direct Incidence of Corporate Income Tax on Wages RePEc:btx:wpaper:0917 [Citation Analysis]	1
2010	Bank Bailouts, International Linkages and Cooperation RePEc:btx:wpaper:1016 [Citation Analysis]	1
2009	Tax Haven Activities and the Tax Liabilities of Multinational Groups RePEc:btx:wpaper:0925 [Citation Analysis]	1
2010	Tariffs Versus VAT in the Presence of Heterogeneous Firms and an Informal Sector RePEc:btx:wpaper:1006 [Citation Analysis]	1
2010	How Should Financial Intermediation Services be Taxed? RePEc:btx:wpaper:1014 [Citation Analysis]	1
2010	Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008 RePEc:btx:wpaper:1005 [Citation Analysis]	1
2008	Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals RePEc:btx:wpaper:0816 [Citation Analysis]	1
2007	The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform RePEc:btx:wpaper:0701 [Citation Analysis]	1

Citing documents used to compute impact factor 20:

Year	Title	See
2010	Strategic Trade Policy through the Tax System RePEc:ces:ceswps:_3066	[Citation Analysis]
2010	Working in family firms: less paid but more secure? Evidence from French matched employer-employee data RePEc:hal:psewpa:halshs-00564972	[Citation Analysis]
2010	Profit Taxation, Innovation and the Financing of Heterogeneous Firms RePEc:usg:dp2010:2010-01	[Citation Analysis]
2010	Business Taxation, Corporate Finance and Economic Performance RePEc:usg:dp2010:2010-04	[Citation Analysis]
2010	Dividends, Share Repurchases, and Tax Clienteles: Evidence from the 2003 Reductions in Shareholder Taxes RePEc:nbr:nberwo:16129	[Citation Analysis]
2010	A Theory of Taxation and Incorporation RePEc:usg:dp2010:2010-25	[Citation Analysis]
2010	Small Corporations Income Shifting through Choice of Ownership Structure - a Norwegian Case RePEc:fep:journl:v:23:y:2010:i:2:p:73-87	[Citation Analysis]
2010	State Corporation Income Taxation: An Economic Perspective on Nexus RePEc:btx:wpaper:1011	[Citation Analysis]
2010	The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments RePEc:ces:ceswps:_3076	[Citation Analysis]
2010	Multinationals, Minority Ownership and Tax-Efficient Financing Structures RePEc:ces:ceswps:_3034	[Citation Analysis]
2010	The downside of formula apportionment: evidence on factor demand distortions RePEc:kap:itaxpf:v:17:y:2010:i:3:p:236-258	[Citation Analysis]
2010	Multinational Capital Structure and Tax Competition RePEc:ces:ceswps:_3041	[Citation Analysis]
2010	The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments RePEc:ces:ceswps:_3076	[Citation Analysis]
2010	Strategic Trade Policy through the Tax System RePEc:ces:ceswps:_3066	[Citation Analysis]
2010	Attracting foreign direct investment: the public policy scope for South East European countries RePEc:jes:journl:y:2010:v:1:p:37-53	[Citation Analysis]
2010	Special Taxation of the Mining Industry RePEc:rsm:pubpol:p10_3	[Citation Analysis]
2010	Corporate tax effects on the quality and quantity of FDI RePEc:btx:wpaper:1013	[Citation Analysis]
2010	Taxation and the Quality of Institutions: Asymmetric Effects on FDI RePEc:tax:taxpap:0021	[Citation Analysis]
2010	Taxation and the quality of institutions: asymmetric effects on FDI RePEc:pra:mprapa:24179	[Citation Analysis]
2010	FDI determination and corporate tax competition in a volatile world RePEc:kap:itaxpf:v:17:y:2010:i:5:p:532-555	[Citation Analysis]

Cites in year: CiY