0.33
Impact Factor
0.16
5-Years IF
4
5-Years H index
arqus Discussion Papers in Quantitative Tax Research / arqus - Arbeitskreis Quantitative Steuerlehre
[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 | IF5 | DOC | CDO | CCU | CIF | CIT | D2Y | C2Y | D5Y | C5Y | %SC | CiY | II | AII | |
| 1990 | 0.1 | 0 | 0 | 0 | (%) | 0.06 | ||||||||||
| 1991 | 0.09 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1992 | 0.11 | 0 | 0 | 0 | (%) | 0.06 | ||||||||||
| 1993 | 0.14 | 0 | 0 | 0 | (%) | 0.07 | ||||||||||
| 1994 | 0.12 | 0 | 0 | 0 | (%) | 0.06 | ||||||||||
| 1995 | 0.16 | 0 | 0 | 0 | (%) | 0.1 | ||||||||||
| 1996 | 0.2 | 0 | 0 | 0 | (%) | 0.09 | ||||||||||
| 1997 | 0.21 | 0 | 0 | 0 | (%) | 0.09 | ||||||||||
| 1998 | 0.22 | 0 | 0 | 0 | (%) | 0.13 | ||||||||||
| 1999 | 0.28 | 0 | 0 | 0 | (%) | 0.16 | ||||||||||
| 2000 | 0.37 | 0 | 0 | 0 | (%) | 0.14 | ||||||||||
| 2001 | 0.36 | 0 | 0 | 0 | (%) | 0.17 | ||||||||||
| 2002 | 0.37 | 0 | 0 | 0 | (%) | 0.18 | ||||||||||
| 2003 | 0.4 | 0 | 0 | 0 | (%) | 0.19 | ||||||||||
| 2004 | 0.42 | 0 | 0 | 0 | (%) | 0.19 | ||||||||||
| 2005 | 0.43 | 13 | 13 | 7 | 0 | 0 | 3 (42.9%) | 0.21 | ||||||||
| 2006 |  0.08 | 0.45 | 0.08 | 8 | 21 | 1 | 0.05 | 1 | 13 | 1 | 13 | 1 | (%) | 0.2 | ||
| 2007 | 0.1 | 0.39 | 0.1 | 13 | 34 | 3 | 0.09 | 7 | 21 | 2 | 21 | 2 | 5 (71.4%) | 1 | 0.08 | 0.17 |
| 2008 | 0.1 | 0.39 | 0.12 | 26 | 60 | 8 | 0.13 | 22 | 21 | 2 | 34 | 4 | 7 (31.8%) | 4 | 0.15 | 0.17 |
| 2009 | 0.15 | 0.37 | 0.13 | 35 | 95 | 16 | 0.17 | 17 | 39 | 6 | 60 | 8 | 3 (17.6%) | 1 | 0.03 | 0.18 |
| 2010 | 0.08 | 0.33 | 0.06 | 18 | 113 | 6 | 0.05 | 3 | 61 | 5 | 95 | 6 | 1 (33.3%) | 0.15 | ||
| 2011 | 0.06 | 0.41 | 0.07 | 11 | 124 | 8 | 0.06 | 5 | 53 | 3 | 100 | 7 | 1 (20%) | 0.2 | ||
| 2012 | 0.46 | 0.05 | 16 | 140 | 6 | 0.04 | 1 | 29 | 103 | 5 | (%) | 1 | 0.06 | 0.21 | ||
| 2013 | 0.04 | 0.5 | 0.07 | 13 | 153 | 14 | 0.09 | 13 | 27 | 1 | 106 | 7 | 7 (53.8%) | 3 | 0.23 | 0.21 |
| 2014 | 0.21 | 0.54 | 0.11 | 27 | 180 | 12 | 0.07 | 17 | 29 | 6 | 93 | 10 | 6 (35.3%) | 1 | 0.04 | 0.26 |
| 2015 | 0.33 | 0.6 | 0.16 | 20 | 200 | 21 | 0.11 | 4 | 40 | 13 | 85 | 14 | 1 (25%) | 1 | 0.05 | 0.3 |
| IF: | Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for series in RePEc in year y |
| IF5: | Impact Factor: C5Y / D5Y |
| 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 |
| 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: | 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:
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2008 | Investitionsentscheidungen 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. Full description at Econpapers || Download paper | 10 |
| 2 | 2008 | Effective 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. Full description at Econpapers || Download paper | 7 |
| 3 | 2009 | Financial 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. Full description at Econpapers || Download paper | 5 |
| 4 | 2014 | The 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 | 4 |
| 5 | 2007 | Taxation 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. Full description at Econpapers || Download paper | 4 |
| 6 | 2005 | Capital gains taxation under different tax regimes. (2005). Sureth, Caren ; Langeleh, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:6. Full description at Econpapers || Download paper | 3 |
| 7 | 2008 | Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG. (2008). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:42. Full description at Econpapers || Download paper | 3 |
| 8 | 2014 | Tax 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 | 3 |
| 9 | 2014 | Can 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. Full description at Econpapers || Download paper | 3 |
| 10 | 2014 | Real 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. Full description at Econpapers || Download paper | 3 |
| 11 | 2008 | Steuerreformen 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. Full description at Econpapers || Download paper | 3 |
| 12 | 2014 | Capital 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. Full description at Econpapers || Download paper | 3 |
| 13 | 2007 | Transfer 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. Full description at Econpapers || Download paper | 3 |
| 14 | 2005 | Gewinnausweispolitik 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. Full description at Econpapers || Download paper | 3 |
| 15 | 2009 | How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88. Full description at Econpapers || Download paper | 3 |
| 16 | 2013 | Payout 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. Full description at Econpapers || Download paper | 3 |
| 17 | 2015 | The 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. Full description at Econpapers || Download paper | 2 |
| 18 | 2013 | Measuring 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 | 2 |
| 19 | 2011 | The 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. Full description at Econpapers || Download paper | 2 |
| 20 | 2014 | Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). SchüÃler, Katharina ; SchÃÂüÃÂÃÂler, Katharina ; Schuessler, Katharina ; SchüÃÂler, Katharina ; Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160. Full description at Econpapers || Download paper | 2 |
| 21 | 2013 | Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 2 |
| 22 | 2008 | Income-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. Full description at Econpapers || Download paper | 2 |
| 23 | 2013 | The 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. Full description at Econpapers || Download paper | 2 |
| 24 | 2009 | Was kostet eine finanzierungsneutrale Besteuerung von Kapitalgesellschaften?. (2009). Kiesewetter, Dirk ; Rumpf, Dominik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:71. Full description at Econpapers || Download paper | 2 |
| 25 | 2010 | Its 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. Full description at Econpapers || Download paper | 2 |
| 26 | 2013 | Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146. Full description at Econpapers || Download paper | 2 |
| 27 | 2011 | Economic analysis of advance tax rulings. (2011). Diller, Markus ; Vollert, Pia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122. Full description at Econpapers || Download paper | 2 |
| 28 | 2005 | Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Ãsterreich?. (2005). Treisch, Corinna ; Niemann, Rainer . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:1. Full description at Econpapers || Download paper | 1 |
| 29 | 2009 | GleichmäÃige Bewertung von Mietwohngrundstücken durch das neue steuerliche Ertragswertverfahren? Eine empirische Analyse. (2009). Maiterth, Ralf ; Broekelschen, Wiebke. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:85. Full description at Econpapers || Download paper | 1 |
| 30 | 2007 | Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Ãsterreich. (2007). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:23. Full description at Econpapers || Download paper | 1 |
| 31 | 2013 | Firm 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. Full description at Econpapers || Download paper | 1 |
| 32 | 2009 | Unternehmensbewertung für Zwecke der Steuerbemessung im Spannungsfeld von Individualisierung und Kapitalmarkttheorie: Ein aktuelles Problem vor dem Hintergrund der Erbschaftsteuerreform. (2009). Dirrigl, Hans . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:68. Full description at Econpapers || Download paper | 1 |
| 33 | 2005 | Wealth 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. Full description at Econpapers || Download paper | 1 |
| 34 | 2013 | Tax 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 | 1 |
| 35 | 2009 | Bürokratiekosten der Besteuerung: Eine Auswertung der empirischen Literatur. (2009). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:84. Full description at Econpapers || Download paper | 1 |
| 36 | 2006 | Interpolationsverfahren am Beispiel der Interpolation der deutschen Einkommensteuertariffunktion 2006. (2006). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:20. Full description at Econpapers || Download paper | 1 |
| 37 | 2011 | Krankt 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. Full description at Econpapers || Download paper | 1 |
| 38 | 2008 | Schafft die deutsche oder österreichische Begünstigung für thesaurierte Gewinne höhere Investitionsanreize?. (2008). Knirsch, Deborah ; Schanz, Sebastian ; Kainz, Robert . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:41. Full description at Econpapers || Download paper | 1 |
| 39 | 2009 | Non 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. Full description at Econpapers || Download paper | 1 |
| 40 | 2007 | Investitionsentscheidungen unter Berücksichtigung der Finanzierungsbeziehungen bei Besteuerung einer multinationalen Unternehmung nach dem Einheitsprinzip. (2007). Dietrich, Maik . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:29. Full description at Econpapers || Download paper | 1 |
| 41 | 2012 | Security 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. Full description at Econpapers || Download paper | 1 |
| 42 | 2009 | Ertragsteuerparadoxa: Ursachen und Erklärungsansätze. (2009). Sigloch, Jochen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:79. Full description at Econpapers || Download paper | 1 |
| 43 | 2015 | Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting. (2015). Fochmann, Martin ; Wolf, Nadja . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:186. Full description at Econpapers || Download paper | 1 |
| 44 | 2010 | Was tun?. (2010). Loffler, Andreas ; von Lehna, Waldemar ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:107. Full description at Econpapers || Download paper | 1 |
| 45 | 2009 | Cross-border group-taxation and loss-offset in the EU: An analysis for CCCTB (Common Consolidated Corporate Tax Base) and ETAS (European Tax Allocation System). (2009). Dahle, Claudia ; Baumer, Michaela . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:66. Full description at Econpapers || Download paper | 1 |
| 46 | 2009 | The 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. Full description at Econpapers || Download paper | 1 |
| 47 | 2008 | Steuerbelastung 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. Full description at Econpapers || Download paper | 1 |
| 48 | 2014 | Dividend taxes and income shifting. (2014). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154. Full description at Econpapers || Download paper | 1 |
| 49 | 2015 | How does the type of subsidization affect investments: Experimental evidence. (2015). Ackermann, Hagen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:185. Full description at Econpapers || Download paper | 1 |
| 50 | 2008 | Horizontale Gleichheit im Abgaben-Transfersystem: eine Analyse äquivalenter Einkommen von Arbeitnehmern in Deutschland. (2008). Bönke, Timm ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:36. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | The 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 | 4 |
| 2 | 2014 | Real 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. Full description at Econpapers || Download paper | 3 |
| 3 | 2014 | Can 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. Full description at Econpapers || Download paper | 3 |
| 4 | 2014 | Tax 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 | 3 |
| 5 | 2014 | Capital 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. Full description at Econpapers || Download paper | 3 |
| 6 | 2013 | Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146. Full description at Econpapers || Download paper | 2 |
| 7 | 2014 | Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation. (2014). SchüÃler, Katharina ; SchÃÂüÃÂÃÂler, Katharina ; Schuessler, Katharina ; SchüÃÂler, Katharina ; Kiesewetter, Dirk ; Fochmann, Martin ; Schuler, Katharina ; Hewig, Johannes . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:160. Full description at Econpapers || Download paper | 2 |
| 8 | 2011 | Economic analysis of advance tax rulings. (2011). Diller, Markus ; Vollert, Pia . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122. Full description at Econpapers || Download paper | 2 |
| 9 | 2013 | The 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. Full description at Econpapers || Download paper | 2 |
| 10 | 2015 | The 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. Full description at Econpapers || Download paper | 2 |
| 11 | 2009 | How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88. Full description at Econpapers || Download paper | 2 |
| 12 | 2013 | Payout 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. Full description at Econpapers || Download paper | 2 |
| 13 | 2011 | The 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. Full description at Econpapers || Download paper | 2 |
| 14 | 2013 | Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 13:
| Year | Title | |
|---|---|---|
| 2015 | Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions. (2015). Fochmann, Martin ; Kiesewetter, Dirk ; Hemmerich, Kristina . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:196. Full description at Econpapers || Download paper | |
| 2015 | A self-funding reward mechanism for tax compliance. (2015). Zizzo, Daniel ; Sefton, Martin ; Nosenzo, Daniele ; Fatas, Enrique. In: Working Paper series, University of East Anglia, Centre for Behavioural and Experimental Social Science (CBESS). RePEc:uea:wcbess:15-16. Full description at Econpapers || Download paper | |
| 2015 | A Self-Funding Reward Mechanism for Tax Compliance. (2015). Zizzo, Daniel ; Sefton, Martin ; Nosenzo, Daniele ; Fatas, Enrique. In: Discussion Papers. RePEc:not:notcdx:2015-16. Full description at Econpapers || Download paper | |
| 2015 | Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting. (2015). Fochmann, Martin ; Wolf, Nadja . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:186. Full description at Econpapers || Download paper | |
| 2015 | Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: FEMM Working Papers. RePEc:mag:wpaper:150019. Full description at Econpapers || Download paper | |
| 2015 | Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:195. Full description at Econpapers || Download paper | |
| 2015 | Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Lau, Mona ; Eichfelder, Sebastian . In: Discussion Papers. RePEc:zbw:fubsbe:201533. Full description at Econpapers || Download paper | |
| 2015 | Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups. (2015). Ortmann, Regina . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:184. Full description at Econpapers || Download paper | |
| 2015 | Formula apportionment or separate accounting? Tax-induced distortions of multinationals locational investment decisions. (2015). Ortmann, Regina ; Pummerer, Erich . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:198. Full description at Econpapers || Download paper | |
| 2015 | Bankenregulierung und Bürokratiekosten: Ein Problemaufriss. (2015). Schenkel, Andreas . In: Arbeitspapiere. RePEc:zbw:wwuifg:152. Full description at Econpapers || Download paper | |
| 2015 | Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns. (2015). Eichfelder, Sebastian ; Lau, Mona . In: FEMM Working Papers. RePEc:mag:wpaper:150019. Full description at Econpapers || Download paper | |
| 2015 | Does legality matter? The case of tax avoidance and evasion. (2015). Blaufus, Kay ; Jacob, Martin ; Hundsdoerfer, Jochen ; Braune, Matthias . In: Discussion Papers. RePEc:zbw:fubsbe:201523. Full description at Econpapers || Download paper | |
| 2015 | Does legality matter? The case of tax avoidance and evasion. (2015). Blaufus, Kay ; Jacob, Martin ; Hundsdoerfer, Jochen ; Braune, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:193. Full description at Econpapers || Download paper |
Recent citations (cites in year: CiY)
Recent citations received in 2015
| Year | Citing document | |
|---|---|---|
| 2015 | EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation. (2015). Wagner, Julia . In: Discussion Papers. RePEc:zbw:fubsbe:201531. Full description at Econpapers || Download paper |
Recent citations received in 2014
| Year | Citing document | |
|---|---|---|
| 2014 | Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität. (2014). Neugebauer, Claudia ; Eichfelder, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:180. Full description at Econpapers || Download paper |
Recent citations received in 2013
| Year | Citing document | |
|---|---|---|
| 2013 | The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Alstadsater, Annette ; Jacob, Martin . In: Working Papers. RePEc:btx:wpaper:1314. Full description at Econpapers || Download paper | |
| 2013 | Tax 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 | |
| 2013 | Measuring 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 |
10 most frequent citing series
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Source data used to compute the impact factor of RePEc series.
CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 1 2016. Contact: CitEc Team