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IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
2005 | 0 | 0.58 | 0.08 | 0 | 13 | 13 | 12 | 1 | 1 | 0 | 0 | 1 | 100 | 1 | 0.08 | 0.36 | ||
2006 | 0.08 | 0.58 | 0.1 | 0.08 | 8 | 21 | 11 | 2 | 3 | 13 | 1 | 13 | 1 | 2 | 100 | 1 | 0.13 | 0.34 |
2007 | 0.19 | 0.5 | 0.18 | 0.19 | 13 | 34 | 9 | 6 | 9 | 21 | 4 | 21 | 4 | 3 | 50 | 2 | 0.15 | 0.29 |
2008 | 0.33 | 0.58 | 0.25 | 0.24 | 26 | 60 | 38 | 15 | 24 | 21 | 7 | 34 | 8 | 10 | 66.7 | 6 | 0.23 | 0.3 |
2009 | 0.15 | 0.56 | 0.21 | 0.12 | 35 | 95 | 36 | 20 | 44 | 39 | 6 | 60 | 7 | 7 | 35 | 1 | 0.03 | 0.32 |
2010 | 0.16 | 0.51 | 0.12 | 0.13 | 18 | 113 | 7 | 14 | 58 | 61 | 10 | 95 | 12 | 4 | 28.6 | 0 | 0.29 | |
2011 | 0.11 | 0.6 | 0.1 | 0.11 | 11 | 124 | 11 | 12 | 70 | 53 | 6 | 100 | 11 | 1 | 8.3 | 0 | 0.35 | |
2012 | 0.03 | 0.65 | 0.07 | 0.08 | 16 | 140 | 10 | 10 | 80 | 29 | 1 | 103 | 8 | 0 | 1 | 0.06 | 0.34 | |
2013 | 0.11 | 0.64 | 0.21 | 0.12 | 13 | 153 | 48 | 32 | 112 | 27 | 3 | 106 | 13 | 7 | 21.9 | 9 | 0.69 | 0.34 |
2014 | 0.52 | 0.65 | 0.17 | 0.24 | 27 | 180 | 50 | 30 | 142 | 29 | 15 | 93 | 22 | 13 | 43.3 | 6 | 0.22 | 0.34 |
2015 | 0.38 | 0.63 | 0.18 | 0.21 | 20 | 200 | 22 | 35 | 177 | 40 | 15 | 85 | 18 | 12 | 34.3 | 3 | 0.15 | 0.35 |
2016 | 0.26 | 0.63 | 0.13 | 0.2 | 12 | 212 | 5 | 28 | 205 | 47 | 12 | 87 | 17 | 4 | 14.3 | 0 | 0.34 | |
2017 | 0.22 | 0.62 | 0.12 | 0.19 | 12 | 224 | 7 | 27 | 232 | 32 | 7 | 88 | 17 | 6 | 22.2 | 2 | 0.17 | 0.34 |
2018 | 0.04 | 0.62 | 0.09 | 0.15 | 12 | 236 | 24 | 21 | 253 | 24 | 1 | 84 | 13 | 5 | 23.8 | 1 | 0.08 | 0.35 |
2019 | 0.21 | 0.62 | 0.06 | 0.13 | 10 | 246 | 8 | 15 | 268 | 24 | 5 | 83 | 11 | 2 | 13.3 | 1 | 0.1 | 0.37 |
2020 | 0.68 | 0.7 | 0.15 | 0.36 | 15 | 261 | 8 | 39 | 307 | 22 | 15 | 66 | 24 | 6 | 15.4 | 1 | 0.07 | 0.72 |
2021 | 0.4 | 1.01 | 0.1 | 0.25 | 7 | 268 | 0 | 28 | 335 | 25 | 10 | 61 | 15 | 6 | 21.4 | 0 | 0.42 |
IF: | Two years Impact Factor: C2Y / D2Y |
AIF: | Average Impact Factor for all series in RePEc in year y |
CIF: | Cumulative impact factor |
IF5: | Five years 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 | 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 | 14 |
2 | 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 | 14 |
3 | 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 | 11 |
4 | 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 | 11 |
5 | 2008 | Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach ç 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 |
6 | 2013 | Who participates in tax avoidance?. (2013). AlstadsÃÆæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 9 |
7 | 2013 | The effect of awareness and incentives on tax evasion. (2013). AlstadsÃÆæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:147. Full description at Econpapers || Download paper | 9 |
8 | 2006 | Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. (2006). Sureth, Caren ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:15. Full description at Econpapers || Download paper | 9 |
9 | 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 | 9 |
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 | 8 |
11 | 2008 | Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data. (2008). Dwenger, Nadja. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:44. Full description at Econpapers || Download paper | 8 |
12 | 2018 | Less cheating? The effects of prefilled forms on compliance behavior. (2018). , Michaeloveresch ; Overesch, Michael ; Muller, Nadja ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:227. Full description at Econpapers || Download paper | 8 |
13 | 2013 | Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). AlstadsÃÆæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152. Full description at Econpapers || Download paper | 7 |
14 | 2018 | The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234. Full description at Econpapers || Download paper | 7 |
15 | 2012 | Die 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. Full description at Econpapers || Download paper | 7 |
16 | 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 | 6 |
17 | 2018 | How do tax incentives affect business investment? Evidence from German bonus depreciation. (2018). Schneider, Kerstin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:231. Full description at Econpapers || Download paper | 5 |
18 | 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 | 5 |
19 | 2020 | Real effects of public country-by-country reporting and the firm structure of European banks. (2020). Speitmann, Raffael ; Eberhartinger, Eva ; Sureth-Sloane, Caren . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:255. Full description at Econpapers || Download paper | 5 |
20 | 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 | 5 |
21 | 2015 | Tax attractiveness and the location of patents. (2015). Dinkel, Andreas ; Schanz, Deborah. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:188. Full description at Econpapers || Download paper | 5 |
22 | 2014 | Dividend taxes and income shifting. (2014). AlstadsÃÆæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154. Full description at Econpapers || Download paper | 5 |
23 | 2013 | Do corporate tax cuts increase investments?. (2013). Brandstetter, Laura ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:153. Full description at Econpapers || Download paper | 5 |
24 | 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 | 5 |
25 | 2019 | Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245. Full description at Econpapers || Download paper | 5 |
26 | 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 |
27 | 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 | 4 |
28 | 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 | 4 |
29 | 2009 | Do taxes matter in the CAPM?. (2009). Loffler, Andreas ; Kruschwitz, Lutz . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:73. Full description at Econpapers || Download paper | 4 |
30 | 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 | 4 |
31 | 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 | 4 |
32 | 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 | 4 |
33 | 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 | 4 |
34 | 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 |
35 | 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 |
36 | 2010 | Tax Perception: An empirical survey. (2010). Weimann, Joachim ; Kiesewetter, Dirk ; Fochmann, Martin ; Blaufus, Kay ; Hundsdoerfer, Jochen. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:99. Full description at Econpapers || Download paper | 3 |
37 | 2019 | When happy people make society unhappy: How incidental emotions affect compliance behavior. (2019). Mohr, Peter ; Kirchler, Erich ; Hechtner, Frank ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:237. Full description at Econpapers || Download paper | 3 |
38 | 2009 | Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis. (2009). Houben, Henriette ; Maiterth, Ralf . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:95. Full description at Econpapers || Download paper | 3 |
39 | 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 | 3 |
40 | 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 |
41 | 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 | 3 |
42 | 2020 | Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248. Full description at Econpapers || Download paper | 3 |
43 | 2018 | Tax avoidance and accounting conservatism. (2018). Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:232. Full description at Econpapers || Download paper | 3 |
44 | 2016 | Interest barrier and capital structure response. (2016). Alberternst, Stephan ; Sureth-Sloane, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:206. Full description at Econpapers || Download paper | 3 |
45 | 2008 | Zur Diskussion der Thesaurierungsbegünstigung nach ç 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 |
46 | 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 | 2 |
47 | 2010 | Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif. (2010). Muller, Heiko ; Maiterth, Ralf ; Houben, Henriette . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:105. Full description at Econpapers || Download paper | 2 |
48 | 2017 | The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis. (2017). Runger, Silke ; Petutschnig, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:221. Full description at Econpapers || Download paper | 2 |
49 | 2009 | Investment effects of capital gains taxation under simultaneous investment and abandonment flexibility. (2009). Sureth, Caren ; Niemann, Rainer. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:77. Full description at Econpapers || Download paper | 2 |
50 | 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 | 2 |
# | Year | Title | Cited |
---|---|---|---|
1 | 2018 | Less cheating? The effects of prefilled forms on compliance behavior. (2018). , Michaeloveresch ; Overesch, Michael ; Muller, Nadja ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:227. Full description at Econpapers || Download paper | 7 |
2 | 2018 | How do tax incentives affect business investment? Evidence from German bonus depreciation. (2018). Schneider, Kerstin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:231. Full description at Econpapers || Download paper | 5 |
3 | 2018 | The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234. Full description at Econpapers || Download paper | 5 |
4 | 2020 | Real effects of public country-by-country reporting and the firm structure of European banks. (2020). Speitmann, Raffael ; Eberhartinger, Eva ; Sureth-Sloane, Caren . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:255. Full description at Econpapers || Download paper | 5 |
5 | 2019 | Measuring tax complexity across countries: A survey study on MNCs. (2019). Sureth, Caren ; Sturm, Susann ; Schanz, Deborah ; Hoppe, Thomas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245. Full description at Econpapers || Download paper | 4 |
6 | 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 | 4 |
7 | 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 |
8 | 2020 | Do tax incentives reduce investment quality?. (2020). Schneider, Kerstin ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248. Full description at Econpapers || Download paper | 3 |
9 | 2013 | Who participates in tax avoidance?. (2013). AlstadsÃÆæter, Annette ; Alstadsater, Annette ; Jacob, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148. Full description at Econpapers || Download paper | 2 |
10 | 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 | 2 |
11 | 2018 | Tax avoidance and accounting conservatism. (2018). Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:232. Full description at Econpapers || Download paper | 2 |
12 | 2019 | When happy people make society unhappy: How incidental emotions affect compliance behavior. (2019). Mohr, Peter ; Kirchler, Erich ; Hechtner, Frank ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:237. Full description at Econpapers || Download paper | 2 |
13 | 2017 | The effects of a tax allowance for growth and investment: Empirical evidence from a firm-level analysis. (2017). Runger, Silke ; Petutschnig, Matthias . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:221. Full description at Econpapers || Download paper | 2 |
14 | 2018 | Intertemporal income shifting around a large tax cut: The case of depreciations. (2018). Hundsdoerfer, Jochen ; Hechtner, Frank ; Eichfelder, Sebastian ; Dobbins, Laura. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:229. Full description at Econpapers || Download paper | 2 |
15 | 2020 | Tax misperception and its effects on decision making: A literature review. (2020). Maiterth, Ralf ; Huber, Hans-Peter ; Chirvi, Malte ; Blaufus, Kay ; Sureth-Slaone, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:261. Full description at Econpapers || Download paper | 2 |
16 | 2020 | Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts. (2020). Wentland, Kelly ; Kalbitz, Nadine ; Jacob, Martin ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:252. Full description at Econpapers || Download paper | 2 |
Year | Title | |
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2021 | Emotions in Tax Related Situations Shape Compliance Intentions: A Comparison between Austria and Italy. (2021). Hartmann, Andre Julian ; Kirchler, Erich ; Enachescu, Janina ; Privitera, Alessandra. In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:92:y:2021:i:c:s2214804321000380. Full description at Econpapers || Download paper | |
2021 | Tax compliance is not fundamentally influenced by incidental emotions: An experiment. (2021). Kirchler, Erich ; Olsen, Jerome ; Puklavec, Ziga ; Enachescu, Janina. In: Economics of Governance. RePEc:spr:ecogov:v:22:y:2021:i:4:d:10.1007_s10101-021-00256-9. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Reporting behavior and transparency in European banks country-by-country reports. (2021). Spengel, Christoph ; Nicolay, Katharina ; Dutt, Verena K. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21019. Full description at Econpapers || Download paper | |
2021 | How do investors value the publication of tax information? Evidence from the European public country-by-country reporting. (2021). Weck, Stefan ; Spengel, Christoph ; Muller, Raphael. In: ZEW Discussion Papers. RePEc:zbw:zewdip:21077. Full description at Econpapers || Download paper | |
2021 | . Full description at Econpapers || Download paper | |
2021 | Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective. (2021). Alm, James ; Kirchler, Erich ; Fochmann, Martin ; Blaufus, Kay ; Torgler, Benno ; Olson, Nina E ; PEter, . In: Working Papers. RePEc:tul:wpaper:2102. Full description at Econpapers || Download paper | |
2021 | Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?. (2021). Knaisch, Jonas ; Kluska, Mike ; Eichfelder, Sebastian ; Selle, Juliane. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:263. Full description at Econpapers || Download paper | |
2021 | Senkung der Unternehmenssteuerlast versus Förderung von Investitionen: Was ist die bessere Strategie zur Förderung der Standortattraktivität Deutschlands?. (2021). Selle, Juliane ; Knaisch, Jonas ; Kluska, Mike ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:266. Full description at Econpapers || Download paper | |
2021 | Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit. (2021). Matthaei, Eva Kristina ; Evers, Andrea . In: Discussion Papers. RePEc:zbw:fubsbe:202110. Full description at Econpapers || Download paper |
Year | Citing document | |
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2020 | On the determinants and effects of corporate tax transparency: Review of an emerging literature. (2020). Spengel, Christoph ; Muller, Raphael ; Vay, Heiko. In: ZEW Discussion Papers. RePEc:zbw:zewdip:20063. Full description at Econpapers || Download paper |
Year | Citing document | |
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2019 | Incidental Emotions, Integral Emotions, and Decisions to Pay Taxes. (2019). Alm, James ; Kirchler, Erich ; Olsen, Jerome ; Bauer, Christian Martin ; Puklavec, Iga ; Enachescu, Janina. In: Working Papers. RePEc:tul:wpaper:1909. Full description at Econpapers || Download paper |
Year | Citing document | |
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2018 | Does a Tax Credit matter for Job Creation by Multinational Enterprises?. (2018). Konings, Jozef ; Merlevede, Bruno ; Lecocq, Cathy. In: CEPR Discussion Papers. RePEc:cpr:ceprdp:13105. Full description at Econpapers || Download paper |