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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 | 327 | 15 | 36 | 0 | 0 | 1 | 6.7 | 15 | 0.65 | 0.29 | ||
2008 | 1.52 | 0.59 | 1.38 | 1.52 | 29 | 52 | 589 | 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 | 1.16 | 0.87 | 22 | 129 | 85 | 149 | 419 | 55 | 47 | 107 | 93 | 13 | 8.7 | 7 | 0.32 | 0.37 |
2012 | 0.44 | 0.68 | 0.89 | 0.73 | 29 | 158 | 194 | 138 | 560 | 45 | 20 | 129 | 94 | 16 | 11.6 | 6 | 0.21 | 0.36 |
2013 | 1.04 | 0.66 | 0.92 | 0.93 | 25 | 183 | 220 | 169 | 729 | 51 | 53 | 135 | 126 | 10 | 5.9 | 5 | 0.2 | 0.35 |
2014 | 0.91 | 0.67 | 1.01 | 0.6 | 25 | 208 | 144 | 211 | 940 | 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 | 1194 | 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 | 1390 | 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 |
# | 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 | 173 |
2 | 2008 | Corporate Tax Elasticities A Readerââ¬â¢s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers || Download paper | 168 |
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 | 131 |
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 | 85 |
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 | 65 |
6 | 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 | 51 |
7 | 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 | 39 |
8 | 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 | 38 |
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 | 37 |
10 | 2008 | International Taxation and Multinational Firm Location Decisions. (2008). NicodÃÆème, GaÃÆëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0825. Full description at Econpapers || Download paper | 36 |
11 | 2008 | The European Commissionôs Proposal for a Common Consolidated Corporate Tax Base. (2008). Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:0823. Full description at Econpapers || Download paper | 34 |
12 | 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 | 34 |
13 | 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 | 29 |
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 | 28 |
15 | 2013 | Corporate 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 | 27 |
16 | 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 | 25 |
17 | 2007 | Taxing corporate income. (2007). Simpson, Helen ; Devereux, Michael ; Auerbach, Alan. In: Working Papers. RePEc:btx:wpaper:0705. Full description at Econpapers || Download paper | 25 |
18 | 2013 | Thin capitalization rules and multinational firm capital structure. (2013). NicodÃÆème, GaÃÆëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Working Papers. RePEc:btx:wpaper:1323. Full description at Econpapers || Download paper | 25 |
19 | 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 | 24 |
20 | 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 | 24 |
21 | 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 | 23 |
22 | 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 | 22 |
23 | 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 | 21 |
24 | 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 | 21 |
25 | 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 | 20 |
26 | 2009 | Corporate Taxation and the Choice of Patent Location within Multinational Firms. (2009). Riedel, Nadine ; Karkinsky, Tom . In: Working Papers. RePEc:btx:wpaper:0931. Full description at Econpapers || Download paper | 19 |
27 | 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 | 19 |
28 | 2009 | Internal Debt and Multinationals Profit Shifting - Empirical Evidence from Firm-Level Panel Data. (2009). Wamser, Georg ; BÃÆüttner, Thiess. In: Working Papers. RePEc:btx:wpaper:0918. Full description at Econpapers || Download paper | 18 |
29 | 2013 | Taxation and corporate risk-taking. (2013). Langenmayr, Dominika ; Lester, Rebecca. In: Working Papers. RePEc:btx:wpaper:1316. Full description at Econpapers || Download paper | 18 |
30 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 18 |
31 | 2012 | The Increasing Importance of Transfer Pricing Regulations ââ¬â a Worldwide Overview. (2012). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1227. Full description at Econpapers || Download paper | 17 |
32 | 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 | 17 |
33 | 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 | 17 |
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 | 15 |
35 | 2007 | Corporate Tax Policy and Incorporation in the EU. (2007). NicodÃÆème, GaÃÆëtan ; de Mooij, Ruud ; Nicodeme, Gaetan ; Nicodème, Gaëtan. In: Working Papers. RePEc:btx:wpaper:0716. Full description at Econpapers || Download paper | 15 |
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 | 15 |
37 | 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 | 15 |
38 | 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 | 14 |
39 | 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 | 14 |
40 | 2010 | How Should Financial Intermediation Services be Taxed?. (2010). Lockwood, Ben. In: Working Papers. RePEc:btx:wpaper:1014. Full description at Econpapers || Download paper | 14 |
41 | 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 | 14 |
42 | 2007 | The Effects of EU Formula Apportionment on Corporate Tax Revenues. (2007). Loretz, Simon ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0706. Full description at Econpapers || Download paper | 13 |
43 | 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 | 13 |
44 | 2010 | Corporate taxation and capital accumulation. (2010). Xing, Jing ; Bond, Stephen . In: Working Papers. RePEc:btx:wpaper:1015. Full description at Econpapers || Download paper | 13 |
45 | 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 | 12 |
46 | 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 | 12 |
47 | 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 |
48 | 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 | 12 |
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 | 12 |
50 | 2012 | Optimal income taxation with tax competition. (2012). Weichenrieder, Alfons ; Lipatov, Vilen. In: Working Papers. RePEc:btx:wpaper:1207. Full description at Econpapers || Download paper | 11 |
# | Year | Title | Cited |
---|---|---|---|
1 | 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 | 18 |
2 | 2008 | Corporate Tax Elasticities A Readerââ¬â¢s Guide to Empirical Findings. (2008). de Mooij, Ruud ; Ederveen, Sjef. In: Working Papers. RePEc:btx:wpaper:0822. Full description at Econpapers || Download paper | 11 |
3 | 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 | 9 |
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 | 7 |
5 | 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 | 6 |
6 | 2011 | The 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 |
7 | 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 | 3 |
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 | 3 |
9 | 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 | 3 |
10 | 2013 | Corporate 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 |
11 | 2016 | Stimulating investment through incorporation. (2016). Liu, Li ; Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:1607. Full description at Econpapers || Download paper | 2 |
12 | 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 |
13 | 2011 | Taxing multinationals under union wage bargaining. (2011). Riedel, Nadine. In: Working Papers. RePEc:btx:wpaper:1106. Full description at Econpapers || Download paper | 2 |
14 | 2009 | Taxing Risky Investment. (2009). Devereux, Michael. In: Working Papers. RePEc:btx:wpaper:0919. Full description at Econpapers || Download paper | 2 |
15 | 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 | 2 |
16 | 2014 | Place-based policies. (2014). Simpson, Helen ; Neumark, David. In: Working Papers. RePEc:btx:wpaper:1410. Full description at Econpapers || Download paper | 2 |
17 | 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 |
18 | 2012 | The Impact of Tax Incentives on the Economic Activity of Entrepreneurs. (2012). Kosonen, Tuomas ; Harju, Jarkko. In: Working Papers. RePEc:btx:wpaper:1220. Full description at Econpapers || Download paper | 2 |
19 | 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 | 2 |
20 | 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 | 2 |
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