[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]
IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
1990 | 0 | 0.14 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | |||||
1991 | 0 | 0.11 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | |||||
1992 | 0 | 0.1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | |||||
1993 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.07 | |||||
1994 | 0 | 0.13 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.06 | |||||
1995 | 0 | 0.18 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.09 | |||||
1996 | 0 | 0.22 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.11 | |||||
1997 | 0 | 0.23 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.12 | |||||
1998 | 0 | 0.24 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.15 | |||||
1999 | 0 | 0.32 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.21 | |||||
2000 | 0 | 0.46 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.2 | |||||
2001 | 0 | 0.39 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0.22 | |||||
2002 | 0 | 0.42 | 0 | 0 | 0 | 0 | 0 | 3 | 0 | 0 | 0 | 0 | 0.24 | |||||
2003 | 0 | 0.41 | 0 | 0 | 0 | 0 | 0 | 4 | 0 | 0 | 0 | 0 | 0.24 | |||||
2004 | 0 | 0.47 | 0 | 0 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0.27 | |||||
2005 | 0 | 0.49 | 0 | 0 | 0 | 0 | 0 | 8 | 0 | 0 | 0 | 0 | 0.29 | |||||
2006 | 0 | 0.48 | 0 | 0 | 0 | 0 | 0 | 19 | 0 | 0 | 0 | 0 | 0.26 | |||||
2007 | 0 | 0.4 | 0.43 | 0 | 23 | 23 | 184 | 8 | 29 | 0 | 0 | 1 | 12.5 | 8 | 0.35 | 0.22 | ||
2008 | 1.22 | 0.45 | 1.02 | 1.22 | 29 | 52 | 375 | 52 | 82 | 23 | 28 | 23 | 28 | 20 | 38.5 | 22 | 0.76 | 0.23 |
2009 | 0.77 | 0.43 | 0.68 | 0.77 | 32 | 84 | 107 | 55 | 139 | 52 | 40 | 52 | 40 | 7 | 12.7 | 12 | 0.38 | 0.23 |
2010 | 0.49 | 0.37 | 0.42 | 0.42 | 23 | 107 | 62 | 45 | 184 | 61 | 30 | 84 | 35 | 5 | 11.1 | 1 | 0.04 | 0.19 |
2011 | 0.71 | 0.47 | 0.85 | 0.67 | 22 | 129 | 48 | 110 | 294 | 55 | 39 | 107 | 72 | 9 | 8.2 | 6 | 0.27 | 0.25 |
2012 | 0.29 | 0.5 | 0.66 | 0.57 | 29 | 158 | 139 | 101 | 398 | 45 | 13 | 129 | 74 | 11 | 10.9 | 4 | 0.14 | 0.26 |
2013 | 0.8 | 0.52 | 0.61 | 0.69 | 25 | 183 | 117 | 111 | 509 | 51 | 41 | 135 | 93 | 3 | 2.7 | 2 | 0.08 | 0.24 |
2014 | 0.7 | 0.55 | 0.69 | 0.45 | 25 | 208 | 72 | 144 | 653 | 54 | 38 | 131 | 59 | 10 | 6.9 | 7 | 0.28 | 0.28 |
2015 | 1.08 | 0.54 | 0.85 | 0.71 | 33 | 241 | 43 | 205 | 858 | 50 | 54 | 124 | 88 | 6 | 2.9 | 4 | 0.12 | 0.28 |
2016 | 0.57 | 0.58 | 0.59 | 0.55 | 6 | 247 | 9 | 146 | 1004 | 58 | 33 | 134 | 74 | 6 | 4.1 | 1 | 0.17 | 0.29 |
2017 | 0.41 | 0.6 | 0.51 | 0.49 | 0 | 247 | 0 | 126 | 1130 | 39 | 16 | 118 | 58 | 0 | 0 | 0.3 | ||
2018 | 0.67 | 0.62 | 0.32 | 0.34 | 0 | 247 | 0 | 80 | 1210 | 6 | 4 | 89 | 30 | 0 | 0 | 0.33 |
IF: | Impact Factor: C2Y / D2Y |
AIF: | Average Impact Factor for series in RePEc in year y |
CIF: | Cumulative impact factor |
IF5: | Impact Factor: C5Y / D5Y |
DOC: | Number of documents published in year y |
CDO: | Cumulative number of documents published until year y |
CIT: | Number of citations to papers published in year y |
NCI: | Number of citations in year y |
CCU: | Cumulative number of citations to papers published until 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: | selft citations 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 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2008 | Corporate Tax Elasticities A Readerâs Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers || Download paper | 95 |
2 | 2007 | The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0702. Full description at Econpapers || Download paper | 91 |
3 | 2008 | What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820. Full description at Econpapers || Download paper | 74 |
4 | 2008 | Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821. Full description at Econpapers || Download paper | 54 |
5 | 2013 | Do transfer pricing laws limit international income shifting? Evidence from European multinationals. (2013). Riedel, Nadine ; Lohse, Theresa . In: Working Papers. RePEc:btx:wpaper:1307. Full description at Econpapers || Download paper | 35 |
6 | 2008 | International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825. Full description at Econpapers || Download paper | 32 |
7 | 2012 | What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229. Full description at Econpapers || Download paper | 31 |
8 | 2013 | Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323. Full description at Econpapers || Download paper | 25 |
9 | 2007 | Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0704. Full description at Econpapers || Download paper | 25 |
10 | 2008 | What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803. Full description at Econpapers || Download paper | 23 |
11 | 2008 | Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830. Full description at Econpapers || Download paper | 22 |
12 | 2008 | The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823. Full description at Econpapers || Download paper | 22 |
13 | 2012 | The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. (2012). Slemrod, Joel ; Kawano, Laura. In: Working Papers. RePEc:btx:wpaper:1219. Full description at Econpapers || Download paper | 18 |
14 | 2008 | Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804. Full description at Econpapers || Download paper | 17 |
15 | 2008 | Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824. Full description at Econpapers || Download paper | 17 |
16 | 2010 | Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting. (2010). Riedel, Nadine ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1012. Full description at Econpapers || Download paper | 17 |
17 | 2009 | Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0908. Full description at Econpapers || Download paper | 16 |
18 | 2009 | Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918. Full description at Econpapers || Download paper | 16 |
19 | 2012 | The Increasing Importance of Transfer Pricing Regulations â a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227. Full description at Econpapers || Download paper | 15 |
20 | 2014 | Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric. In: Working Papers. RePEc:btx:wpaper:1415. Full description at Econpapers || Download paper | 14 |
21 | 2008 | Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802. Full description at Econpapers || Download paper | 14 |
22 | 2007 | The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707. Full description at Econpapers || Download paper | 13 |
23 | 2014 | Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms. (2014). Almunia, Miguel ; Lopez-Rodriguez, David. In: Working Papers. RePEc:btx:wpaper:1412. Full description at Econpapers || Download paper | 12 |
24 | 2012 | The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Loretz, Simon ; Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1223. Full description at Econpapers || Download paper | 12 |
25 | 2007 | Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715. Full description at Econpapers || Download paper | 12 |
26 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 11 |
27 | 2007 | Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705. Full description at Econpapers || Download paper | 11 |
28 | 2008 | Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0812. Full description at Econpapers || Download paper | 11 |
29 | 2013 | The elasticity of taxable income and income-shifting between tax bases: what is ârealâ and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313. Full description at Econpapers || Download paper | 10 |
30 | 2011 | Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1120. Full description at Econpapers || Download paper | 10 |
31 | 2009 | Corporate tax harmonization in the EU. (2009). Van der Horst, Albert ; de Mooij, Ruud ; Loretz, Simon ; Devereux, Michael ; Bettendorf, Leon. In: Working Papers. RePEc:btx:wpaper:0932. Full description at Econpapers || Download paper | 10 |
32 | 2012 | Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215. Full description at Econpapers || Download paper | 10 |
33 | 2009 | Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0914. Full description at Econpapers || Download paper | 9 |
34 | 2015 | Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518. Full description at Econpapers || Download paper | 9 |
35 | 2014 | A negotiation-based model of tax-induced transfer pricing. (2014). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1409. Full description at Econpapers || Download paper | 9 |
36 | 2012 | Trends in UK BERD after the Introduction of R&D Tax Credits. (2012). Guceri, Irem ; Bond, Steve R.. In: Working Papers. RePEc:btx:wpaper:1201. Full description at Econpapers || Download paper | 9 |
37 | 2013 | Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316. Full description at Econpapers || Download paper | 9 |
38 | 2010 | Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms â Learning from the German Tax Reform 2008. (2010). Heckemeyer, Jost ; Finke, Katharina ; Spengel, Christoph ; Reister, Timo . In: Working Papers. RePEc:btx:wpaper:1005. Full description at Econpapers || Download paper | 9 |
39 | 2009 | Corporate Taxation and Multinational Activity. (2009). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0904. Full description at Econpapers || Download paper | 9 |
40 | 2010 | Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015. Full description at Econpapers || Download paper | 8 |
41 | 2008 | Firm-specific Forward-looking Effective Tax Rates. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0811. Full description at Econpapers || Download paper | 8 |
42 | 2013 | Can taxes tame the banks? Evidence from European bank levies. (2013). Johannesen, Niels ; Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1325. Full description at Econpapers || Download paper | 8 |
43 | 2014 | Designing and Implementing a Destination-Based Corporate Tax. (2014). Devereux, Michael ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:1407. Full description at Econpapers || Download paper | 8 |
44 | 2012 | Fiscal Union in Europe? Redistributive and Stabilising Effects of a European Tax-Benefit System and Fiscal Equalisation Mechanism. (2012). Siegloch, Sebastian ; Pestel, Nico ; Peichl, Andreas ; Neumann, Dirk ; Fuest, Clemens ; Dolls, Mathias ; Bargain, Olivier. In: Working Papers. RePEc:btx:wpaper:1222. Full description at Econpapers || Download paper | 8 |
45 | 2013 | Taxation and corporate debt: are banks any different?. (2013). de Mooij, Ruud ; Heckemeyer, Jost. In: Working Papers. RePEc:btx:wpaper:1306. Full description at Econpapers || Download paper | 8 |
46 | 2009 | The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent. In: Working Papers. RePEc:btx:wpaper:0924. Full description at Econpapers || Download paper | 7 |
47 | 2014 | Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1425. Full description at Econpapers || Download paper | 7 |
48 | 2008 | Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0815. Full description at Econpapers || Download paper | 7 |
49 | 2010 | How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014. Full description at Econpapers || Download paper | 7 |
50 | 2011 | Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106. Full description at Econpapers || Download paper | 7 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2007 | The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0702. Full description at Econpapers || Download paper | 19 |
2 | 2008 | Corporate Tax Elasticities A Readerâs Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers || Download paper | 19 |
3 | 2008 | What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820. Full description at Econpapers || Download paper | 17 |
4 | 2013 | Do transfer pricing laws limit international income shifting? Evidence from European multinationals. (2013). Riedel, Nadine ; Lohse, Theresa . In: Working Papers. RePEc:btx:wpaper:1307. Full description at Econpapers || Download paper | 14 |
5 | 2008 | Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821. Full description at Econpapers || Download paper | 8 |
6 | 2012 | Issues in the Design of Taxes on Corporate Profit. (2012). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1215. Full description at Econpapers || Download paper | 7 |
7 | 2015 | Governance and taxes: evidence from regression discontinuity. (2015). Karolyi, Stephen ; Bird, Andrew. In: Working Papers. RePEc:btx:wpaper:1520. Full description at Econpapers || Download paper | 7 |
8 | 2010 | Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting. (2010). Riedel, Nadine ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1012. Full description at Econpapers || Download paper | 7 |
9 | 2013 | Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316. Full description at Econpapers || Download paper | 6 |
10 | 2016 | The impact of investment incentives: evidence from UK corporation tax returns. (2016). Devereux, Michael ; Maffini, Giorgia ; Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1601. Full description at Econpapers || Download paper | 6 |
11 | 2007 | Developments in the Taxation of Corporate Profit in the OECD since 1965: Rates, Bases and Revenues. (2007). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0704. Full description at Econpapers || Download paper | 6 |
12 | 2012 | The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records. (2012). Loretz, Simon ; Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1223. Full description at Econpapers || Download paper | 5 |
13 | 2013 | Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323. Full description at Econpapers || Download paper | 5 |
14 | 2014 | Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms. (2014). Almunia, Miguel ; Lopez-Rodriguez, David. In: Working Papers. RePEc:btx:wpaper:1412. Full description at Econpapers || Download paper | 5 |
15 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 5 |
16 | 2012 | The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base. (2012). Slemrod, Joel ; Kawano, Laura. In: Working Papers. RePEc:btx:wpaper:1219. Full description at Econpapers || Download paper | 4 |
17 | 2008 | The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823. Full description at Econpapers || Download paper | 4 |
18 | 2012 | The Increasing Importance of Transfer Pricing Regulations â a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227. Full description at Econpapers || Download paper | 4 |
19 | 2014 | Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1425. Full description at Econpapers || Download paper | 4 |
20 | 2013 | Taxation and corporate debt: are banks any different?. (2013). de Mooij, Ruud ; Heckemeyer, Jost. In: Working Papers. RePEc:btx:wpaper:1306. Full description at Econpapers || Download paper | 4 |
21 | 2008 | International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825. Full description at Econpapers || Download paper | 4 |
22 | 2011 | Debt shifting in Europe. (2011). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele. In: Working Papers. RePEc:btx:wpaper:1121. Full description at Econpapers || Download paper | 3 |
23 | 2007 | The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707. Full description at Econpapers || Download paper | 3 |
24 | 2011 | Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106. Full description at Econpapers || Download paper | 3 |
25 | 2012 | With which countries do tax havens share information?. (2012). Fuest, Clemens ; Bilicka, Katarzyna. In: Working Papers. RePEc:btx:wpaper:1211. Full description at Econpapers || Download paper | 3 |
26 | 2008 | Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830. Full description at Econpapers || Download paper | 3 |
27 | 2014 | Designing and Implementing a Destination-Based Corporate Tax. (2014). Devereux, Michael ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:1407. Full description at Econpapers || Download paper | 3 |
28 | 2015 | Knocking on Tax Havenâs Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald. In: Working Papers. RePEc:btx:wpaper:1501. Full description at Econpapers || Download paper | 3 |
29 | 2013 | Can taxes tame the banks? Evidence from European bank levies. (2013). Johannesen, Niels ; Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1325. Full description at Econpapers || Download paper | 3 |
30 | 2013 | The elasticity of taxable income and income-shifting between tax bases: what is ârealâ and what is not?. (2013). Matikka, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1313. Full description at Econpapers || Download paper | 3 |
31 | 2008 | Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802. Full description at Econpapers || Download paper | 3 |
32 | 2012 | What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229. Full description at Econpapers || Download paper | 3 |
33 | 2015 | The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1504. Full description at Econpapers || Download paper | 3 |
34 | 2016 | The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604. Full description at Econpapers || Download paper | 2 |
35 | 2014 | Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric. In: Working Papers. RePEc:btx:wpaper:1415. Full description at Econpapers || Download paper | 2 |
36 | 2013 | CFC legislation, passive assets and the impact of the ECJâs Cadbury-Schweppes decision. (2013). Weichenrieder, Alfons ; Ruf, Martin. In: Working Papers. RePEc:btx:wpaper:1315. Full description at Econpapers || Download paper | 2 |
37 | 2015 | Patent boxes design, patents, location and local R&D. (2015). Vezzani, Antonio ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette ; Skonieczna, Agnieszka Maria ; Nicodeme, Gaetan . In: Working Papers. RePEc:btx:wpaper:1518. Full description at Econpapers || Download paper | 2 |
38 | 2007 | Corporate Tax Policy and Incorporation in the EU. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodeme, Gaetan ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0716. Full description at Econpapers || Download paper | 2 |
39 | 2008 | What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803. Full description at Econpapers || Download paper | 2 |
40 | 2012 | Trends in UK BERD after the Introduction of R&D Tax Credits. (2012). Guceri, Irem ; Bond, Steve R.. In: Working Papers. RePEc:btx:wpaper:1201. Full description at Econpapers || Download paper | 2 |
41 | 2008 | Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804. Full description at Econpapers || Download paper | 2 |
42 | 2008 | Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824. Full description at Econpapers || Download paper | 2 |
43 | 2015 | Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1505. Full description at Econpapers || Download paper | 2 |
44 | 2007 | The Effects of Dividend Taxes on Equity Prices: A Re-examination of the 1997 UK Tax Reform. (2007). Klemm, Alexander ; Devereux, Michael ; Bond, Stephen R. In: Working Papers. RePEc:btx:wpaper:0701. Full description at Econpapers || Download paper | 2 |
45 | 2014 | The Occurrence of Tax Amnesties: Theory and Evidence. (2014). Winner, Hannes ; Oberhofer, Harald ; Bayer, Ralph-C. In: Working Papers. RePEc:btx:wpaper:1402. Full description at Econpapers || Download paper | 2 |
46 | 2011 | Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1120. Full description at Econpapers || Download paper | 2 |
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2018 | Corporate tax incentives and capital structure: New evidence from UK firm-level tax returns. (2018). Devereux, Michael ; Xing, Jing ; Maffini, Giorgia . In: Journal of Banking & Finance. RePEc:eee:jbfina:v:88:y:2018:i:c:p:250-266. Full description at Econpapers || Download paper | |
2018 | Elasticidad del ingreso corporativo gravable en Colombia. (2018). Melo Becerra, Ligia ; Gomez-Molina, Andres Camilo ; Zarate-Solano, Hector ; Melo-Becerra, Ligia Alba. In: Borradores de Economia. RePEc:bdr:borrec:1046. Full description at Econpapers || Download paper | |
2018 | Taming Tax Competition with a European Corporate Income Tax. (2018). le cacheux, jacques ; Candau, Fabien ; LeCacheux, Jacques . In: Post-Print. RePEc:hal:journl:hal-02138622. Full description at Econpapers || Download paper | |
2018 | Large and Influential: Firm Size and Governments Corporate Tax Rate Choice. (2018). Simmler, Martin ; Riedel, Nadine. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6904. Full description at Econpapers || Download paper |
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2016 | Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607. Full description at Econpapers || Download paper |
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2015 | Mapping And Determinants Of Intra-Asean Foreign Direct Investment (FDI): Indonesia Case Study. (2015). Widodo, Triono . In: Working Papers. RePEc:idn:wpaper:wp122015. Full description at Econpapers || Download paper | |
2015 | State Taxes and Spatial Misallocation. (2015). Zidar, Owen ; Suárez Serrato, Juan Carlos ; Fajgelbaum, Pablo ; Suarez, Juan Carlos ; Morales, Eduardo. In: NBER Working Papers. RePEc:nbr:nberwo:21760. Full description at Econpapers || Download paper | |
2015 | Are tax havens good? Implications of the crackdown on secrecy. (2015). Weichenrieder, Alfons ; Xu, Fangying . In: SAFE Working Paper Series. RePEc:zbw:safewp:111. Full description at Econpapers || Download paper | |
2015 | The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph. In: ZEW Discussion Papers. RePEc:zbw:zewdip:15052. Full description at Econpapers || Download paper |