Last updated July, 3 2014 639.049 documents processed, 16.613.935 references and 6.218.529 citations

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

[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data:

IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.09000000.04
19910.09000000.05
19920.09000000.06
19930.1000000.05
19940.12000000.05
19950.16000000.09
19960.2000000.09
19970.2000000.08
19980.22000000.12
19990.27000000.15
20000.37000000.14
20010.38000000.17
20020.39000000.19
20030.42000000.19
20040.43000000.19
20050.45131306000.23
20060.080.4682110.0501311000.2
20070.10.4133430.0962125010.080.17
20080.10.4266080.131621210040.150.18
20090.10.37359560.0693947510.030.18
20100.070.331811350.042614250.16
20110.060.451112450.04053333.30.22
20120.481614060.04129010.060.24
20130.5413153110.07327030.230.26
20140.2314167002900.17
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published 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
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y

 

Most cited documents in this series:

YearTitleCited
2008Investitionsentscheidungen 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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6
2008Effective 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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6
2009Financial 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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5
2007Taxation 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
2010Its all about tax rates: An empirical study of tax perception. (2010). Kiesewetter, Dirk ; Weimann, Joachim ; Blaufus, Kay ; Bob, Jonathan ; Hundsdoerfer, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:106.

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2
2007Transfer 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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2
2008Zur 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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2
2005Capital 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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2
2005Gewinnausweispolitik 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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2
2008Steuerreformen 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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2
2009Was 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
2005Familienpolitik 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
2013Measuring 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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1
2008Income-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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1
2005Wealth 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
2009Non scholae, sed fisco discimus? Ein Experiment zum Einfluss der Steuervereinfachung auf die Nachfrage nach Steuerberatung. (2009). Hundsdoerfer, Jochen ; Ortlieb, Renate ; Blaufus, Kay . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:67.

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1
2013Tax 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
2008Steuerbelastung 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
2012Security 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
2009The perception of income taxation on risky investments: An experimental analysis of different methods of loss compensation. (2009). Sadrieh, Abdolkarim ; Kiesewetter, Dirk ; Fochmann, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:92.

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1
2013Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152.

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1

Citing documents used to compute impact factor 0:

YearTitleSee

Cites in year: CiY

Recent citations received in: 2013

YearTitleSee
2013The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette . In: Working Papers. RePEc:btx:wpaper:1314.

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[Citation Analysis]
2013Tax 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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

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