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

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Impact Factor

0.07

5-Years IF

5

5-Years H index

Main indicators

Raw data

IF AIF IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.11000 (%)0.06
19910.1000 (%)0.04
19920.1000 (%)0.05
19930.13000 (%)0.06
19940.14000 (%)0.06
19950.17000 (%)0.1
19960.22000 (%)0.09
19970.22000 (%)0.09
19980.24000 (%)0.12
19990.3000 (%)0.15
20000.36000 (%)0.14
20010.36000 (%)0.16
20020.37000 (%)0.18
20030.39000 (%)0.19
20040.4000 (%)0.18
20050.4213137003 (42.9%)0.2
20060.080.450.0882110.051131131 (%)0.19
20070.10.380.1133430.0972122125 (71.4%)10.080.16
20080.10.390.12266080.13242123447 (29.2%)40.150.17
20090.150.360.133595160.17223966083 (13.6%)10.030.17
20100.080.340.061811360.0536159561 (33.3%)0.15
20110.060.40.071112480.06953310071 (11.1%)0.19
20120.440.051614060.042291035 (%)10.060.2
20130.070.490.0913153190.1216272106108 (50%)30.230.2
20140.210.520.1227180130.072329693117 (30.4%)10.040.23
20150.330.540.1620200230.125401385141 (20%)10.050.24
20160.210.60.1312212170.0847108711 (%)0.27
20170.640.0712224110.051328861 (100%)10.080.28
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:

#YearTitleCited
12008Investitionsentscheidungen 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
22008Effective 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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8
32014The 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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6
42009Financial 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
52014Tax 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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5
62009How 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
72011Krankt 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
82008Steuerreformen 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
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
112014Capital 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
122008Zur 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
132014Real 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
142008Income-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
152005Gewinnausweispolitik 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
162013Payout 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
172007Transfer 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
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
192014Can 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
202009Do 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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2
212013The 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
222009Was 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
232014Dividend 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
242015The 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
252013Compliance 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
262014Affective 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
272011Economic 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
282013Firm 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
292010Its 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
302011The 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
312013Who 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
322005Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?. (2005). Treisch, Corinna ; Niemann, Rainer. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:1.

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1
332007Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Österreich. (2007). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:23.

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1
342012Security 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
352009Non 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
362015How does the type of subsidization affect investments: Experimental evidence. (2015). Ackermann, Hagen . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:185.

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1
372005Wealth 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
382014The effect of tax privacy on tax compliance: An experimental investigation. (2014). Bob, Jonathan ; Otto, Philipp E. ; Blaufus, Kay. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:164.

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1
392017Aufbau und Arbeitsweisen der Steuerabteilungen großer deutscher Kapitalgesellschaften. (2017). Feller, Anna ; Schanz, Deborah ; Huber, Stefan . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:213.

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1
402012Die 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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1
412008Schafft 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.

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1
422009Cross-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.

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1
432009Gleichmäßige 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.

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1
442011Wie können Unternehmen mit steuerlichen Verlustvorträgen identifiziert werden? Ergebnisse einer Replikationsstudie. (2011). Rechbauer, Martina ; Niemann, Rainer. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:118.

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1
452007Investitionsentscheidungen 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.

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1
462008Steuerbelastung 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
472005Familienpolitik 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
482006Interpolationsverfahren am Beispiel der Interpolation der deutschen Einkommensteuertariffunktion 2006. (2006). Schanz, Sebastian . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:20.

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1
492009Bürokratiekosten 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
502010Was tun?. (2010). Loffler, Andreas ; von Lehna, Waldemar ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:107.

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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

3
22011Krankt 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

3
32014The 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

3
42013Measuring 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
52014Dividend 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

2
62014Real 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

2
72013Firm 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

2
82009How 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

Citing documents used to compute impact factor 0:

YearTitle

Recent citations (cites in year: CiY)

Recent citations received in 2015
YearCiting document
2015EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation. (2015). Wagner, Julia . In: Discussion Papers. RePEc:zbw:fubsbe:201531.

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Recent citations received in 2014
YearCiting document
2014Das steueroptimale Kraftfahrzeug bei Gewinneinkünften: Mythos und Realität. (2014). Neugebauer, Claudia ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:180.

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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.

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated December, 2th 2018. Contact: CitEc Team