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arqus Discussion Papers in Quantitative Tax Research / arqus - Arbeitskreis Quantitative Steuerlehre

Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
9
Impact Factor (IF)
0.08
5 Years IF
0.13
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
2005 0 0.61 0.08 0 13 13 13 1 1 0 0 1 100 1 0.08 0.36
2006 0.15 0.58 0.14 0.15 8 21 14 3 4 13 2 13 2 2 66.7 1 0.13 0.34
2007 0.19 0.52 0.18 0.19 13 34 9 6 10 21 4 21 4 3 50 2 0.15 0.29
2008 0.38 0.58 0.27 0.26 26 60 42 16 26 21 8 34 9 10 62.5 6 0.23 0.29
2009 0.15 0.59 0.21 0.12 35 95 45 20 46 39 6 60 7 7 35 1 0.03 0.33
2010 0.16 0.52 0.12 0.13 18 113 8 14 60 61 10 95 12 4 28.6 0 0.3
2011 0.17 0.61 0.15 0.15 11 124 11 18 78 53 9 100 15 1 5.6 0 0.36
2012 0.03 0.67 0.08 0.09 16 140 12 11 89 29 1 103 9 0 1 0.06 0.36
2013 0.11 0.64 0.22 0.13 13 153 51 33 122 27 3 106 14 7 21.2 9 0.69 0.34
2014 0.52 0.67 0.17 0.24 27 180 62 30 152 29 15 93 22 13 43.3 6 0.22 0.34
2015 0.4 0.65 0.2 0.25 20 200 25 40 192 40 16 85 21 13 32.5 4 0.2 0.36
2016 0.28 0.63 0.14 0.21 12 212 13 30 222 47 13 87 18 4 13.3 0 0.34
2017 0.31 0.61 0.14 0.22 12 224 11 32 254 32 10 88 19 8 25 2 0.17 0.33
2018 0.04 0.6 0.09 0.15 12 236 36 21 275 24 1 84 13 5 23.8 1 0.08 0.34
2019 0.21 0.6 0.06 0.13 10 246 14 15 290 24 5 83 11 2 13.3 1 0.1 0.35
2020 0.68 0.68 0.15 0.36 15 261 19 39 329 22 15 66 24 6 15.4 1 0.07 0.72
2021 0.44 0.91 0.12 0.26 7 268 0 31 360 25 11 61 16 6 19.4 0 0.37
2022 0.14 0.66 0.07 0.23 8 276 0 20 380 22 3 56 13 3 15 0 0.21
2023 0.07 0.5 0.07 0.21 5 281 0 20 400 15 1 52 11 4 20 0 0.16
2024 0.08 0.53 0.06 0.13 6 287 0 16 416 13 1 45 6 1 6.3 1 0.17 0.2
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
12014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Francois ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

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24
22014The effects of rewards on tax compliance decisions. (2014). Kroll, Eike ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:163.

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14
32009Financial 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.

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14
42006Unternehmensfinanzierung, Unternehmensrechtsform und Besteuerung. (2006). Maiterth, Ralf ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:15.

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12
52008Investitionsentscheidungen und die Begünstigung nicht entnommener Gewinne nach § 34a EStG. (2008). Kiesewetter, Dirk ; Dietrich, Maik ; Rumpf, Dominik. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:33.

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12
62008Effective 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.

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11
72018The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Bornemann, Tobias ; Laplante, Stacie K. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234.

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10
82013The effect of awareness and incentives on tax evasion. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:147.

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10
92020Real 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.

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10
102013Who participates in tax avoidance?. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:148.

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9
112018Less cheating? The effects of prefilled forms on compliance behavior. (2018). Muller, Nadja ; Overesch, Michael ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:227.

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9
122015The effect of taxes on corporate financing decisions: Evidence from the German interest barrier. (2015). Alberternst, Stephan ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:182.

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9
132013Measuring tax attractiveness across countries. (2013). Keller, Sara ; Schanz, Deborah. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:143.

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9
142008Tax 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.

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8
152013Payout policies of privately held firms: Flexibility and the role of income taxes. (2013). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:152.

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8
162008Income-related minimum taxation concepts and their impact on corporate investment decisions. (2008). Dahle, Claudia ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:55.

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7
172018How 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.

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7
182012Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels. (2012). Schmidt, Thomas-Patrick ; Muller, Heiko. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:132.

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7
192020Tax misperception and its effects on decision making: A literature review. (2020). Maiterth, Ralf ; Chirvi, Malte ; Blaufus, Kay ; Huber, Hans-Peter ; Sureth-Slaone, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:261.

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6
202013Do corporate tax cuts increase investments?. (2013). Jacob, Martin ; Brandstetter, Laura . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:153.

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6
212008Steuerreformen durch Tarif- oder Zeiteffekte? Eine Analyse am Beispiel der Thesaurierungsbegünstigung für Personengesellschaften. (2008). Schanz, Sebastian ; Knirsch, Deborah. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:37.

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6
222009Do taxes matter in the CAPM?. (2009). Kruschwitz, Lutz ; Loffler, Andreas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:73.

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5
232018Intertemporal income shifting around a large tax cut: The case of depreciations. (2018). Eichfelder, Sebastian ; Dobbins, Laura ; Hundsdoerfer, Jochen ; Hechtner, Frank. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:229.

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5
242018Tax avoidance and accounting conservatism. (2018). Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:232.

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5
252014Dividend taxes and income shifting. (2014). Alstadsæter, Annette ; Jacob, Martin ; Alstadsater, Annette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:154.

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5
262019Measuring tax complexity across countries: A survey study on MNCs. (2019). Hoppe, Thomas ; Sturm, Susann ; Schanz, Deborah ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:245.

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5
272009How do Germans react to the commuting allowance?. (2009). Weiss, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:88.

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5
282013Firm valuation and the uncertainty of future tax avoidance. (2013). Jacob, Martin ; Schutt, Harm. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:149.

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5
292015Tax attractiveness and the location of patents. (2015). Schanz, Deborah ; Dinkel, Andreas. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:188.

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5
302016Tax loss carryforward disclosure and uncertainty. (2016). Flagmeier, Vanessa ; Muller, Jens. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:208.

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5
312016Interest barrier and capital structure response. (2016). Alberternst, Stephan ; Sureth-Sloane, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:206.

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4
322020Do tax incentives reduce investment quality?. (2020). Eichfelder, Sebastian ; Jacob, Martin ; Schneider, Kerstin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:248.

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4
332014Real tax effects and tax perception effects in decisions on asset allocation. (2014). Fochmann, Martin ; Hemmerich, Kristina. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:156.

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4
342005Wealth tax as alternative minimum tax? The impact of a wealth tax on business structure and strategy. (2005). Maiterth, Ralf ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:3.

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4
352014Capital gains taxes and asset prices: The impact of tax awareness and procrastination. (2014). Eichfelder, Sebastian ; Lau, Mona. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:170.

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4
362011Economic analysis of advance tax rulings. (2011). Vollert, Pia ; Diller, Markus. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:122.

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4
372007Taxation of risky investment and paradoxical investor behavior. (2007). Gries, Thomas ; PRIOR, ULRICH ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:26.

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4
382014Can 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.

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4
392019When happy people make society unhappy: How incidental emotions affect compliance behavior. (2019). Mohr, Peter ; Fochmann, Martin ; Hechtner, Frank ; Kirchler, Erich. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:237.

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4
402011Krankt das deutsche Steuersystem am Mittelstandsbauch und der kalten Progession?. (2011). Baumgarten, Jorg ; Houben, Henriette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:119.

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4
412009Unternehmensbewertung für Zwecke der Steuerbemessung im Spannungsfeld von Individualisierung und Kapitalmarkttheorie: Ein aktuelles Problem vor dem Hintergrund der Erbschaftsteuerreform. (2009). Dirrigl, Hans . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:68.

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4
422007Transfer pricing or formula apportionment? Tax-induced distortions of multinationals investment and production decisions. (2007). Niemann, Rainer ; Martini, Jan Thomas ; Simons, Dirk. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:27.

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4
432005Gewinnausweispolitik 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.

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3
442020Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts. (2020). Eichfelder, Sebastian ; Kalbitz, Nadine ; Jacob, Martin ; Wentland, Kelly. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:252.

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3
452015Mental accounting in tax evasion decisions: An experiment on underreporting and overdeducting. (2015). Wolf, Nadja ; Fochmann, Martin. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:186.

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3
462012Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases. (2012). Schneider, Georg ; Sureth, Caren ; Mehrmann, Annika. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:134.

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3
472013Compliance cost estimates: Survey non-response and temporal framing effects. (2013). Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:146.

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3
482008Zur Diskussion der Thesaurierungsbegünstigung nach § 34a EStG. (2008). Maiterth, Ralf ; Houben, Henriette. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:42.

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3
492010Tax 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.

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3
502016Does capital tax uncertainty delay irreversible risky investment?. (2016). Niemann, Rainer ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:209.

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3
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12014Tax compliance costs: A review of cost burdens and cost structures. (2014). Vaillancourt, Francois ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:178.

Full description at Econpapers || Download paper

8
22020Real 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

4
32018Intertemporal income shifting around a large tax cut: The case of depreciations. (2018). Eichfelder, Sebastian ; Dobbins, Laura ; Hundsdoerfer, Jochen ; Hechtner, Frank. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:229.

Full description at Econpapers || Download paper

3
42018Tax 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
52016Does capital tax uncertainty delay irreversible risky investment?. (2016). Niemann, Rainer ; Sureth, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:209.

Full description at Econpapers || Download paper

2
62018The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Bornemann, Tobias ; Laplante, Stacie K. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234.

Full description at Econpapers || Download paper

2
72018How 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

2
82020Tax misperception and its effects on decision making: A literature review. (2020). Maiterth, Ralf ; Chirvi, Malte ; Blaufus, Kay ; Huber, Hans-Peter ; Sureth-Slaone, Caren. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:261.

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2
Citing documents used to compute impact factor: 1
YearTitle
2024Tax incentives and earnings management: A study based on accelerated depreciation policy in China. (2024). Wang, Zhixiao ; Fan, Wenlin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:81:y:2024:i:c:p:281-296.

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Recent citations