Last updated February, 3 2014 581.217 documents processed, 14.657.417 references and 5.549.674 citations

Taxation Papers / Directorate General Taxation and Customs Union, European Commission

[Raw data] [Main indicators] [Most cited papers] [cites used to compute the impact factor] [Recent citations ][documents published in EconPapers] [Keep updated about new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw data:

IF AIF DOC CDO CCU CIF CIT D2Y C2Y %SC CiY II AII
19900.08000000.04
19910.08000000.04
19920.09000000.05
19930.1000000.04
19940.12000000.05
19950.16000000.09
19960.19000000.09
19970.2000000.09
19980.21000000.13
19990.27000000.16
20000.39000000.16
20010.37000000.17
20020.38000000.18
20030.4000000.19
20040.4377014000.19
20050.140.451810.1377100.24
20060.750.4621070.758600.2
20070.670.3911150.4593200.17
20080.670.4121350.38732010.50.18
20090.670.3761980.422332040.670.18
20100.750.3372690.3516865010.140.16
20111.080.45430230.7712131421.420.50.23
20120.910.46434260.76611102010.250.24
 
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in 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
%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

 

Most cited documents in this series:

YearTitleCited
2009Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). Devereux, Michael P. ; de Mooij, Ruud . In: Taxation Papers. RePEc:tax:taxpap:0017.

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10
Corporate tax policy and incorporation in the EU.. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011.

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9
2009Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014.

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9
Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). Weiner, Joann. In: Taxation Papers. RePEc:tax:taxpap:0008.

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7
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028.

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7
2010Financial Sector Taxation. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025.

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5
2004VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002.

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5
2010Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). Wöhlbier, Florian ; Prammer, Doris ; Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0024.

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5
2011Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris. In: Taxation Papers. RePEc:tax:taxpap:0029.

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5
2004Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001.

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4
2009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018.

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4
2008The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012.

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4
2004Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis.. (2004). Spengel, Christoph ; Finkenzeller, Martin. In: Taxation Papers. RePEc:tax:taxpap:0007.

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4
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034.

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4
2008Study on reduced VAT applied to goods and services in the Member States of the European Union. (2008). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0013.

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3
2011The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; Nicodème, Gaëtan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027.

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3
2012Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032.

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3
2006The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana. In: Taxation Papers. RePEc:tax:taxpap:0009.

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3
2010Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022.

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2
2010Taxation and the Quality of Institutions: Asymmetric Effects on FDI. (2010). Fatica, Serena. In: Taxation Papers. RePEc:tax:taxpap:0021.

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2
2009Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015.

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2
2006A history of the tax package: The principles and issues underlying the community approach.. (2006). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0010.

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2
2010The 2008 Financial Crisis and Taxation Policy. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020.

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2
2010Innovative Financing at a Global Level. (2010). Nicodème, Gaëtan ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023.

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1
2013Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Prammer, Doris ; Garnier, Gaelle ; Skonieczna, Agnieszka ; Rua, Savino ; Mathe, Milena ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039.

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1
2013Tax Reforms and the Capital Structure of Banks. (2013). Hemmelgarn, Thomas ; Teichmann, Daniel . In: Taxation Papers. RePEc:tax:taxpap:0037.

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1
European Tax Survey. (2004). Vanborren, Werner ; Kosonen, Katri ; Cattoir, Philippe ; Bucher, Anne ; Koevoets, Wim ; Mors, Matthias . In: Taxation Papers. RePEc:tax:taxpap:0003.

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1
2009The role of fiscal instruments in environmental policy. (2009). Nicodème, Gaëtan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019.

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1

Citing documents used to compute impact factor 10:

YearTitleSee
2012Exiting the crisis in the right direction: A sustainable and shared prosperity plan for Europe. (2012). Lucas, Chancel ; Spencer, Thomas ; Emmanuel, Guerin . In: MPRA Paper. RePEc:pra:mprapa:38802.

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[Citation Analysis]
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034.

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[Citation Analysis]
2012La neutralidad financiera en el Impuesto sobre Sociedades: Microsimulación de las opciones de reforma para España.. (2012). Picos Sánchez, Fidel ; SaNCHEZ, FIDEL PICOS ; Barroso, Lourdes Jerez . In: Hacienda Pública Española. RePEc:hpe:journl:y:2012:v:203:i:4:p:23-56.

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[Citation Analysis]
2012Taxation trends in the European Union: 2012 edition. (2012). Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Joossens, Elisabeth ; Fatica, Serena ; Commission, European . In: Taxation trends. RePEc:tax:taxtre:2012.

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[Citation Analysis]
2012Fiscal Reforms during Fiscal Consolidation: The Case of Italy. (2012). Pellegrino, Simone ; Panteghini, Paolo ; Parisi, Maria Laura ; Longobardi, Ernesto ; Arachi, Giampaolo ; Zanardi, Alberto ; Bucci, Valeria . In: CESifo Working Paper Series. RePEc:ces:ceswps:_3753.

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[Citation Analysis]
2012Fiscal Reforms during Fiscal Consolidation: The Case of Italy. (2012). Pellegrino, Simone ; Panteghini, Paolo ; Parisi, Maria Laura ; Longobardi, Ernesto ; Arachi, Giampaolo ; Zanardi, Alberto ; Bucci, Valeria . In: Working papers. RePEc:tur:wpapnw:002.

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[Citation Analysis]
2012Bucci, Valeria ; Arachi, Giampaolo ; ZANARDI, Alberto ; Longobardi, Ernesto . (2012) Fiscal Reforms during Fiscal Consolidation: The Case of Italy. In: Working papers. RePEc:tur:wpapnw:2.

Full description at Econpapers

[Citation Analysis]
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034.

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[Citation Analysis]
2012Steuerpolitik nach der Krise: Welche Maßnahmen sind für die Unternehmensbesteuerung in Deutschland zu ergreifen?. (2012). Zinn, Benedikt ; Spengel, Christoph . In: Perspektiven der Wirtschaftspolitik. RePEc:bla:perwir:v:13:y:2012:i:1-2:p:19-51.

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[Citation Analysis]
2012The Impact of Social Systems and their Coordination on Economic Migration. (2012). Klazar, Stanislav ; Tepperova, Jana . In: Politická ekonomie. RePEc:prg:jnlpol:v:2012:y:2012:i:4:id:859:p:505-522.

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[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2012

YearTitleSee
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034.

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[Citation Analysis]

Recent citations received in: 2011

YearTitleSee
2011Home Sweet Home: Government?s Role in Reaching the American Dream. (2011). Tsounta, Evridiki . In: IMF Working Papers. RePEc:imf:imfwpa:11/191.

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[Citation Analysis]
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028.

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[Citation Analysis]

Recent citations received in: 2010

YearTitleSee
2010Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful. (2010). Niemann, Rainer ; Ewert, Ralf . In: CESifo Working Paper Series. RePEc:ces:ceswps:_3301.

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[Citation Analysis]

Recent citations received in: 2009

YearTitleSee
2009A Convex Hull Approach to Counterfactual Analysis of Trade Openness and Growth. (2009). Funke, Michael ; Gronwald, Marc . In: Quantitative Macroeconomics Working Papers. RePEc:ham:qmwops:20906.

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[Citation Analysis]
2009Booms, Recessions and Financial Turmoil: A Fresh Look at Investment Decisions under Cyclical Uncertainty. (2009). Funke, Michael ; Chen, Yu-Fu. In: Quantitative Macroeconomics Working Papers. RePEc:ham:qmwops:20908.

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[Citation Analysis]
2009Le tasse in Europa dagli anni novanta. (2009). Bernardi, Luigi. In: MPRA Paper. RePEc:pra:mprapa:23441.

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[Citation Analysis]
2009Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union. (2009). Heckemeyer, Jost ; Elschner, Christina ; Spengel, Christoph . In: ZEW Discussion Papers. RePEc:zbw:zewdip:09034.

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[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.