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Working Papers / Oxford University Centre for Business Taxation

Citation Profile [Updated: 2023-11-03 08:28:08]
5 Years H Index
21
Impact Factor (IF)
0
5 Years IF
0
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2007 0 0.52 0.74 0 23 23 325 15 17 0 0 1 6.7 15 0.65 0.29
2008 1.52 0.59 1.38 1.52 29 52 574 71 89 23 35 23 35 25 35.2 30 1.03 0.29
2009 1.1 0.58 0.96 1.1 32 84 185 79 170 52 57 52 57 11 13.9 15 0.47 0.33
2010 0.82 0.52 0.76 0.67 23 107 96 81 251 61 50 84 56 10 12.3 3 0.13 0.3
2011 0.85 0.61 1.17 0.88 22 129 84 151 402 55 47 107 94 13 8.6 7 0.32 0.37
2012 0.44 0.68 0.89 0.73 29 158 192 138 543 45 20 129 94 16 11.6 6 0.21 0.36
2013 1.04 0.67 0.92 0.93 25 183 213 168 711 51 53 135 125 10 6 5 0.2 0.35
2014 0.89 0.67 1 0.59 25 208 142 209 920 54 48 131 77 12 5.7 14 0.56 0.34
2015 1.3 0.66 1.05 0.83 33 241 96 254 1174 50 65 124 103 10 3.9 9 0.27 0.36
2016 0.79 0.65 0.79 0.69 6 247 31 196 1370 58 46 134 93 8 4.1 2 0.33 0.35
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
50 most cited documents in this series
#YearTitleCited
12007The 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.

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172
22008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822.

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162
32008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

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124
42008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

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83
52013Do transfer pricing laws limit international income shifting? Evidence from European multinationals. (2013). Riedel, Nadine ; Lohse, Theresa . In: Working Papers. RePEc:btx:wpaper:1307.

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60
62008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

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51
72009Corporate 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.

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38
82007Developments 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.

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38
92008What determines the use of holding companies and ownership chains?. (2008). Weichenrieder, Alfons ; Mintz, Jack. In: Working Papers. RePEc:btx:wpaper:0803.

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37
102008International Taxation and Multinational Firm Location Decisions. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825.

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36
112008The European Commission´s Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823.

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34
122012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

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34
132012The 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.

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28
142010Tax 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.

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28
152013Corporate taxation and the quality of research & development. (2013). Richter, Katharina ; Riedel, Nadine ; Ernst, Christoph. In: Working Papers. RePEc:btx:wpaper:1301.

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27
162007Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705.

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25
172013Thin capitalization rules and multinational firm capital structure. (2013). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323.

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25
182011Does tax structure affect economic growth? Empirical evidence from OECD countries. (2011). Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1120.

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24
192014A negotiation-based model of tax-induced transfer pricing. (2014). Davies, Ronald ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1409.

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24
202008Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations. (2008). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0824.

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24
212008Thin Capitalization Rules in the Context of the CCCTB. (2008). Dourado, Ana Paula ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:0804.

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23
222014Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1425.

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21
232009Incorporation and Taxation: Theory and Firm-level Evidence. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0908.

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21
242014Heterogeneous Responses to Effective Tax Enforcement: Evidence from Spanish Firms. (2014). Almunia, Miguel ; Lopez-Rodriguez, David. In: Working Papers. RePEc:btx:wpaper:1412.

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21
252013Can taxes tame the banks? Evidence from European bank levies. (2013). Johannesen, Niels ; Devereux, Michael ; Vella, John. In: Working Papers. RePEc:btx:wpaper:1325.

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19
262009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0914.

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18
272009Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; Büttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918.

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18
282013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

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18
292014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

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18
302014Do financial frictions amplify fiscal policy? Evidence from business investment stimulus. (2014). Mahon, James ; Zwick, Eric. In: Working Papers. RePEc:btx:wpaper:1415.

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17
312009Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0931.

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17
322007The Direct Incidence of Corporate Income Tax on Wages. (2007). Devereux, Michael ; Arulampalam, Wiji ; Maffini, Giorgia . In: Working Papers. RePEc:btx:wpaper:0707.

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17
332012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227.

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16
342008Bilateral Effective Tax Rates and Foreign Direct Investment. (2008). Winner, Hannes ; Pfaffermayr, Michael ; Loretz, Simon ; Egger, Peter. In: Working Papers. RePEc:btx:wpaper:0802.

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15
352013Taxation and corporate debt: are banks any different?. (2013). de Mooij, Ruud ; Heckemeyer, Jost. In: Working Papers. RePEc:btx:wpaper:1306.

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15
362007Corporate Tax Policy and Incorporation in the EU. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodeme, Gaetan ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0716.

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15
372010How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014.

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14
382016The impact of investment incentives: evidence from UK corporation tax returns. (2016). Devereux, Michael ; Maffini, Giorgia ; Xing, Jing. In: Working Papers. RePEc:btx:wpaper:1601.

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14
392008Increased efficiency through consolidation and formula apportionment in the European Union?. (2008). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0812.

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14
402014Designing and Implementing a Destination-Based Corporate Tax. (2014). Devereux, Michael ; de la Feria, Rita . In: Working Papers. RePEc:btx:wpaper:1407.

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14
412007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

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14
422007The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0706.

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13
432012Trends in UK BERD after the Introduction of R&D Tax Credits. (2012). Guceri, Irem ; Bond, Steve R.. In: Working Papers. RePEc:btx:wpaper:1201.

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13
442007The 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.

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12
452008Firms financial choices and thin capitalization rules under corporate tax competition. (2008). Runkel, Marco ; Haufler, Andreas. In: Working Papers. RePEc:btx:wpaper:0815.

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12
462012The 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.

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12
472010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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12
482013Capital tax reform and the real economy: the effects of the 2003 dividend tax cut. (2013). Yagan, Danny. In: Working Papers. RePEc:btx:wpaper:1322.

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12
492009The Power of Dynastic Commitment. (2009). Serrano-Velarde, Nicolas ; Bach, Laurent. In: Working Papers. RePEc:btx:wpaper:0924.

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11
502011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

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11
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

Full description at Econpapers || Download paper

19
22008Corporate Tax Elasticities A Reader’s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822.

Full description at Econpapers || Download paper

17
32013Corporate taxation and the quality of research & development. (2013). Richter, Katharina ; Riedel, Nadine ; Ernst, Christoph. In: Working Papers. RePEc:btx:wpaper:1301.

Full description at Econpapers || Download paper

13
42008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

10
52007The 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

9
62013Do 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

7
72011Does 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
82010Tax 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
92007Developments 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
102014The Foreign Investment Effects of Tax Treaties. (2014). Lejour, Arjan. In: Working Papers. RePEc:btx:wpaper:1403.

Full description at Econpapers || Download paper

3
112011The taxation of foreign profits - the old view, the new view and a pragmatic view. (2011). Fuest, Clemens ; Becker, Johannes. In: Working Papers. RePEc:btx:wpaper:1104.

Full description at Econpapers || Download paper

3
122014Heterogeneous 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

3
132013Can 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
142012With 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
152008What 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
162016Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607.

Full description at Econpapers || Download paper

2
172013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

Full description at Econpapers || Download paper

2
182014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

Full description at Econpapers || Download paper

2
192015The Taxation of Foreign Profits: a Unified View. (2015). Lockwood, Ben ; Fuest, Clemens ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1504.

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2
202012The Impact of Tax Incentives on the Economic Activity of Entrepreneurs. (2012). Kosonen, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1220.

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2
212012Investment, accounting, and the salience of the corporate income tax. (2012). Edgerton, Jesse . In: Working Papers. RePEc:btx:wpaper:1230.

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2
222014Are 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

2
232008Thin 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
242011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

Full description at Econpapers || Download paper

2
252016The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604.

Full description at Econpapers || Download paper

2
262012The 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

2
272008Tax 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
Citing documents used to compute impact factor:
YearTitle
Recent citations