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Working Papers / Oxford University Centre for Business Taxation

Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
22
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 23 329 15 36 0 0 1 6.7 15 0.65 0.29
2008 1.52 0.59 1.38 1.52 29 52 591 71 108 23 35 23 35 25 35.2 30 1.03 0.29
2009 1.1 0.58 0.96 1.1 32 84 189 79 189 52 57 52 57 11 13.9 15 0.47 0.33
2010 0.82 0.52 0.76 0.67 23 107 98 81 270 61 50 84 56 10 12.3 3 0.13 0.3
2011 0.85 0.62 1.17 0.88 22 129 85 151 421 55 47 107 94 13 8.6 7 0.32 0.37
2012 0.44 0.68 0.89 0.73 29 158 194 138 562 45 20 129 94 16 11.6 6 0.21 0.36
2013 1.04 0.66 0.93 0.94 25 183 220 170 732 51 53 135 127 10 5.9 5 0.2 0.35
2014 0.91 0.67 1.01 0.6 25 208 144 211 943 54 49 131 78 12 5.7 14 0.56 0.34
2015 1.3 0.65 1.05 0.83 33 241 99 254 1197 50 65 124 103 10 3.9 9 0.27 0.36
2016 0.79 0.64 0.79 0.69 6 247 32 196 1393 58 46 134 93 8 4.1 2 0.33 0.34
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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175
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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169
32008What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:0820.

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131
42008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

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85
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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65
62008Tax Competition in an Expanding European Union. (2008). Davies, Ronald ; Voget, Johannes. In: Working Papers. RePEc:btx:wpaper:0830.

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51
72007Developments 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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39
82009Corporate 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
92008International 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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37
102008What 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
112012What do we know about corporate tax competition?. (2012). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1229.

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34
122008The 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
132010Tax 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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29
142012The 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
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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25
192008Taxation 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
202014A 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
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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22
232014Heterogeneous 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
242009Incorporation 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
252009Corporate 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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20
262009Corporate 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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19
272013Can 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
282009Internal 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
292013Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316.

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18
302014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

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18
312012The Increasing Importance of Transfer Pricing Regulations – a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227.

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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
332014Do 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
342007Corporate 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
352008Bilateral 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
362016The 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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15
372013Taxation 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
382014Designing 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
392007Should Capital Income be Subject to Consumption-Based Taxation?. (2007). Zodrow, George. In: Working Papers. RePEc:btx:wpaper:0715.

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14
402010How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014.

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14
412008Increased 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
422010Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015.

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13
432007The 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
442012Trends 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
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
472015The 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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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
492007The 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
502015Knocking on Tax Haven’s Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald. In: Working Papers. RePEc:btx:wpaper:1501.

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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

18
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

12
32013Do 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

9
42007The 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

8
52008Corporate taxation in the OECD in a wider context. (2008). Loretz, Simon. In: Working Papers. RePEc:btx:wpaper:0821.

Full description at Econpapers || Download paper

7
62010Tax 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

3
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

3
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.

Full description at Econpapers || Download paper

3
92013Corporate 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

3
102011The 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
112014Are 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
122012The 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
132012Investment, accounting, and the salience of the corporate income tax. (2012). Edgerton, Jesse . In: Working Papers. RePEc:btx:wpaper:1230.

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2
142011Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106.

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2
152014The Foreign Investment Effects of Tax Treaties. (2014). Lejour, Arjan. In: Working Papers. RePEc:btx:wpaper:1403.

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2
162009Taxing Risky Investment. (2009). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0919.

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2
172015The 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

2
182016Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607.

Full description at Econpapers || Download paper

2
192013Can 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

2
202014Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410.

Full description at Econpapers || Download paper

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