Citation Analysis

\huge \bfseries \sffamily Implementing Substance Over Form: A Novel Metric for Taxing E-commerce to Address Deterritorialization \\ \Large \colorgray
Li Tuobang
https://arxiv.org/abs/2601.14616

Citation mentions

Cited references

Sections

1,259

Words (approx)

References by Citation Intensity

Ordered by composite index (descending). Higher values indicate more intensive citation.

#	Reference	Year	Mentions	Breadth	Sec. Wtd	Share	Composite	Main %
1	OECD	1998	4	2	4.0	0.118	0.811	100%
2	Agrawal, David R. and Fox, William F.	2017	4	2	6.0	0.118	0.811	100%
3	Visser, Johan and Nemoto, Toshinori and Browne, Mi...	2014	4	2	8.0	0.118	0.811	100%
4	Li, Tuobang (self)	2026	2	1	2.0	0.059	0.511	100%
5	Hobbes, Thomas	1651	2	1	2.0	0.059	0.511	100%
6	Brennan, Geoffrey and Buchanan, James M.	1980	2	1	2.0	0.059	0.511	100%
7	Oates, Wallace E.	1999	2	1	2.0	0.059	0.511	100%
8	Hoynes, Hilary and Rothstein, Jesse	2019	2	1	2.0	0.059	0.511	100%
9	Hellerstein, Walter	2003	2	1	2.0	0.059	0.511	100%
10	Dablanc, Laetitia	2007	2	1	2.0	0.059	0.511	100%
11	European Council	2017	2	1	2.0	0.059	0.511	100%
12	Supreme Court of the United States	2018	2	1	2.0	0.059	0.511	100%
13	European Commission	2021	2	1	2.0	0.059	0.511	100%
14	Cardenas, Ivan Dario and Dewulf, Wouter and Becker...	2017	2	1	4.0	0.059	0.511	100%

Measures: Mentions = total in-text citations; Breadth = distinct sections; Sec. Wtd = section-weighted count (body ×2, lit review/appendix ×0.5); Share = mentions / total citations in paper; Composite = geometric mean of normalised count, breadth, and main-text ratio; Main % = fraction of mentions in main text (excl. appendix). (self) = self-citation.