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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 | 99 |
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 | 95 |
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 | 83 |
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 | 55 |
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 | 33 |
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 | 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 |
9 | 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 | 25 |
10 | 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 |
11 | 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 | 23 |
12 | 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 |
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 | 19 |
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 | 18 |
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 | 17 |
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 | 17 |
19 | 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 |
20 | 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 | 14 |
21 | 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 |
22 | 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 |
23 | 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 |
24 | 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 |
25 | 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 | 12 |
26 | 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 |
27 | 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 |
28 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 11 |
29 | 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 | 11 |
30 | 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 | 11 |
31 | 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 |
32 | 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 |
33 | 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 |
34 | 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 | 9 |
35 | 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 |
36 | 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 |
37 | 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 |
38 | 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 |
39 | 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 |
40 | 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 |
41 | 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 | 9 |
42 | 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 | 9 |
43 | 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 |
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 | 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 | 8 |
46 | 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 |
47 | 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 |
48 | 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 |
49 | 2013 | Capital tax reform and the real economy: the effects of the 2003 dividend tax cut. (2013). Yagan, Danny. In: Working Papers. RePEc:btx:wpaper:1322. Full description at Econpapers || Download paper | 7 |
50 | 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 |
# | 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 | 15 |
2 | 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 | 15 |
3 | 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 | 11 |
4 | 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 | 6 |
5 | 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 | 5 |
6 | 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 | 5 |
7 | 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 | 5 |
8 | 2013 | Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316. Full description at Econpapers || Download paper | 5 |
9 | 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 | 5 |
10 | 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 | 5 |
11 | 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 | 4 |
12 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 4 |
13 | 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 | 4 |
14 | 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 |
15 | 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 | 4 |
16 | 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 | 3 |
17 | 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 |
18 | 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 |
19 | 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 | 3 |
20 | 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 | 3 |
21 | 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 | 3 |
22 | 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 | 3 |
23 | 2012 | Investment, accounting, and the salience of the corporate income tax. (2012). Edgerton, Jesse . In: Working Papers. RePEc:btx:wpaper:1230. Full description at Econpapers || Download paper | 2 |
24 | 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 | 2 |
25 | 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 | 2 |
26 | 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 | 2 |
27 | 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 |
28 | 2015 | The spillover effects of outward foreign direct investment on home countries: evidence from the United States. (2015). Altshuler, Rosanne ; Tang, Jitao . In: Working Papers. RePEc:btx:wpaper:1503. Full description at Econpapers || Download paper | 2 |
29 | 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 | 2 |
30 | 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 | 2 |
31 | 2014 | The Foreign Investment Effects of Tax Treaties. (2014). Lejour, Arjan. In: Working Papers. RePEc:btx:wpaper:1403. Full description at Econpapers || Download paper | 2 |
32 | 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 | 2 |
33 | 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 | 2 |
34 | 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 |
35 | 2015 | Corporate tax incentives and capital structure: empirical evidence from UK tax returns. (2015). Devereux, Michael ; Xing, Jing ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:1507. Full description at Econpapers || Download paper | 2 |
36 | 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 | 2 |
37 | 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 |
Year | Title |
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Year | Citing document | |
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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 |