Last updated July, 3 2014 639.049 documents processed, 16.613.935 references and 6.218.529 citations

National Tax Journal / National Tax Association


[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
19900.080.09373780.2217897812.50.04
19910.10.094279130.16135798010.020.04
19920.050.0933112120.11274794020.060.04
19930.070.138150160.11324755010.030.05
19940.150.1150200480.24367711127.390.180.05
19950.180.242242670.28333881618.880.190.08
19960.170.2442284900.3231392162560.140.1
19970.290.3453291090.33297842420.870.160.11
19980.370.29463751330.35368873221.940.090.11
19990.230.34484231330.3199491219.550.10.15
20000.490.42624851950.454394462.2120.190.16
20010.80.44445292590.49559110882.3150.340.17
20020.60.45365653270.58228106647.870.190.2
20030.540.47476123450.562638043050.110.2
20040.640.53486604100.622778353090.190.22
20050.450.56447044820.681579543030.070.23
20060.50.55477514920.661609246010.020.22
20070.370.47437945010.631389134040.090.19
20080.510.5438375240.638990462.250.120.21
20090.340.51378744950.57888629020.050.21
20100.30.47479214430.489280244.230.060.17
20110.460.55419625060.5378843910.3130.320.22
20120.630.674010025730.5732885510.940.10.26
20130.540.92910115020.51081446.870.780.34
20140.270.6810113060.30491300.24
 
 
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
1999Theories of Tax Competition. (1999). Wilson, John Douglas . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304.

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491
1999Lessons from Behavioral Responses to International Taxation. (1999). Hines, James ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:305-22.

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210
2001Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30.

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115
1998Tax Mimicking Among Belgian Municipalities. (1998). Heyndels, Bruno ; Vuchelen, Jef . In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101.

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113
1994Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert ; Gouveia, Miguel . In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39.

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93
2001Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62.

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88
1993Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43.

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86
2000Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62.

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78
2005The Theory of Tax Evasion: A Retrospective View. (2005). SANDMO, Agnar . In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63.

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76
1992Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael ; Alm, James ; Jackson, Betty. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14.

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76
Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78.

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75
Social Security Rules and Marginal Tax Rates. (1992). Samwick, Andrew ; Feldstein, Martin . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:1-22.

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69
1998Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88.

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65
1997Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Bovenberg, Lans A. ; GOULDER, LAWRENCE H.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._1:p:59-88.

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65
2001Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26.

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60
2000Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Meyer, Bruce D. ; Rosenbaum, Dan T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62.

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56
1993Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). Bird, Richard. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:207-27.

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54
1999A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82.

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49
2000Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322.

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48
1996Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76.

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46
2001Repatriation Taxes and Dividend Distortions. (2001). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., ; Foley, Fritz C.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:829-51.

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46
1989Capital Gains Tax Policy Toward Entrepreneurship. (1989). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:42:y:1989:i:no._3:p:375-89.

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46
2000The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106.

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44
1995Did Serrano Cause a Decline in School Spending. (1995). Sonstelie, Jon ; Silva, Fabio . In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._2:p:199-215.

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44
1995Balanced Budget Rules and Fiscal Policy: Evidence From the States. (1995). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._3:p:329-36.

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41
1988An Empirical Analysis of Federal Income Tax Auditing and Compliance. (1988). Dubin, Jeffrey A. ; Wilde, Louis L.. In: National Tax Journal. RePEc:ntj:journl:v:41:y:1988:i:no._1:p:61-74.

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40
1992Evaluating the Impact of School Finance Reform on the Provision of Public Education: The California Case. (1992). Downes, Thomas. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._4:p:405-19.

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38
1995The Welfare State and Economic Performance. (1995). Atkinson, Anthony B.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._2:p:171-98.

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37
1997How Much More is a Good School District Worth?. (1997). Bogart, William T. ; Cromwell, Brian A.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._2:p:215-32.

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37
1996Social Security and Saving: New Time Series Evidence. (1996). Feldstein, Martin . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:151-64.

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36
Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns. (2004). Kopczuk, Wojciech ; Saez, Emmanuel . In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87.

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36
Plan Design and 401(k) Savings Outcomes. (2004). Madrian, Brigitte ; Laibson, David ; Choi, James. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:275-98.

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35
2003Coveting Thy Neighbors Taxation. (2003). Rork, Jonathan C.. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:775-87.

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35
2001Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38.

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34
2002Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40.

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33
1989Horizontal Equity: Measures in Search of a Principle. (1989). Kaplow, Louis . In: National Tax Journal. RePEc:ntj:journl:v:42:y:1989:i:no._2:p:139-54.

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32
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy. (2000). Anand, Bharat N. ; Sansing, Richard . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:183-200.

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32
2002Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed. (2002). Bruce, Donald. In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._1:p:5-24.

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31
2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42.

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31
2003Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?. (2003). Gruber, Jonathan ; Orszag, Peter . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:755-73.

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31
1996Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants: Some Empirical Findings. (1996). Gamkhar, Shama ; Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:501-12.

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31
2004The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99.

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29
1994Taxation and Risk Taking: A General Equilibrium Perspective. (1994). Kaplow, Louis . In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._4:p:789-98.

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29
2001Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax. (2001). Fischel, William. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:157-74.

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29
1993Fiscal Pressure, Tax Competition, and the Introduction of State Lotteries. (1993). Skidmore, Mark ; McKee, Michael ; Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._4:p:463-76.

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28
1999On the Performance and Use of Government Revenue Forecasts. (1999). Auerbach, Alan. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:765-82.

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28
1997Dynamic Tax Models: Why They Do the Things They Do. (1997). Engen, Eric M. ; Smetters, Kent ; Gravelle, Jane G.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._3:p:657-82.

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28
1988The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States. (1988). Young, Kan H.. In: National Tax Journal. RePEc:ntj:journl:v:41:y:1988:i:no._1:p:109-21.

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28
1999Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. (1999). Yaniv, Gideon . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:753-64.

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28
2001The Property Tax as a Capital Tax: A Room with Three Views. (2001). Zodrow, George. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:139-56.

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27

Citing documents used to compute impact factor 13:


YearTitleSee
2014Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension. (2014). Cruces, Guillermo ; Bergolo, Marcelo . In: IZA Discussion Papers. RePEc:iza:izadps:dp8198.

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[Citation Analysis]
2014Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension. (2014). Cruces, Guillermo ; Bergolo, Marcelo . In: CEDLAS, Working Papers. RePEc:dls:wpaper:0161.

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[Citation Analysis]
2014The determinants of public spending: a survey in a methodological perspective. (2014). FACCHINI, FRANCOIS. In: MPRA Paper. RePEc:pra:mprapa:53006.

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[Citation Analysis]
2014Personal income tax mimicry: evidence from international panel data. (2014). Duncan, Denvil ; Gerrish, Ed. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:1:p:119-152.

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[Citation Analysis]
2014[Citation Analysis]
2014Intrajurisdictional capitalization and the incidence of the property tax. (2014). Zodrow, George R.. In: Regional Science and Urban Economics. RePEc:eee:regeco:v:45:y:2014:i:c:p:57-66.

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[Citation Analysis]
2014Financial leverage and corporate taxation: evidence from German corporate tax return data. (2014). Dwenger, Nadja ; Steiner, Viktor . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:1:p:1-28.

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[Citation Analysis]
2014Saving Europe?: The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies. (2014). Zhang, Jing ; Mendoza, Enrique ; Tesar, Linda L.. In: NBER Working Papers. RePEc:nbr:nberwo:20200.

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[Citation Analysis]
2014Tax policy and income inequality in the US, 1979-2007. (2014). Siegloch, Sebastian ; Pestel, Nico ; Peichl, Andreas ; Immervoll, Herwig ; Dolls, Mathias ; Bargain, Olivier ; Neumann, Dirk . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14001.

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[Citation Analysis]
2014[Citation Analysis]
2014Alleged tax competition: The mysterious death of bequest taxes in Switzerland. (2014). Parchet, Raphaël ; Brülhart, Marius ; Brulhart, Marius . In: Journal of Public Economics. RePEc:eee:pubeco:v:111:y:2014:i:c:p:63-78.

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[Citation Analysis]
2014The turn-of-the-year effect and tax-loss-selling by institutional investors. (2014). Sikes, Stephanie A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:57:y:2014:i:1:p:22-42.

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[Citation Analysis]
2014Do intangible assets explain high U.S. foreign direct investment returns?. (2014). Bridgman, Benjamin . In: Journal of Macroeconomics. RePEc:eee:jmacro:v:40:y:2014:i:c:p:159-171.

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[Citation Analysis]

Cites in year: CiY


Recent citations received in: 2013


YearTitleSee
2013Taxation and Inequality in the Americas: Changing the Fiscal Contract?. (2013). Bird, Richard ; Veung, Chandara ; Perry, Victoria ; Matheson, Thornton ; Zolt, Eric M.. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1315.

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[Citation Analysis]
2013Taxation and Inequality in the Americas: Changing the Fiscal Contract?. (2013). Bird, Richard ; Zolt, Eric M.. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1322.

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[Citation Analysis]
2013Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. (2013). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: CESifo Working Paper Series. RePEc:ces:ceswps:_4247.

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[Citation Analysis]
2013Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. (2013). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: IZA Discussion Papers. RePEc:iza:izadps:dp7390.

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[Citation Analysis]
2013WHO PAYS THE CORPORATE TAX IN A GLOBAL ECONOMY?. (2013). Clausing, Kimberly A.. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:151-84.

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[Citation Analysis]
2013MEASURING THE BURDEN OF THE CORPORATE INCOME TAX UNDER IMPERFECT COMPETITION. (2013). Liu, Li ; Altshuler, Rosanne. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:215-37.

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[Citation Analysis]
2013Do higher corporate taxes reduce wages? Micro evidence from Germany. (2013). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: ZEW Discussion Papers. RePEc:zbw:zewdip:13039.

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[Citation Analysis]

Recent citations received in: 2012


YearTitleSee
2012The impact of an adult education voucher program: Evidence from a randomized field experiment. (2012). Wolter, Stefan ; Woessmann, Ludger ; Schwerdt, Guido ; Messer, Dolores . In: Journal of Public Economics. RePEc:eee:pubeco:v:96:y:2012:i:7:p:569-583.

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[Citation Analysis]
2012The SO2 Allowance Trading System: The Ironic History of a Grand Policy Experiment. (2012). Stavins, Robert ; Schmalensee, Richard. In: Working Papers. RePEc:fem:femwpa:2012.60.

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[Citation Analysis]
2012[Citation Analysis]
2012The ARRA: Some Unpleasant Welfare Arithmetic. (2012). Mulligan, Casey. In: NBER Working Papers. RePEc:nbr:nberwo:18591.

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[Citation Analysis]

Recent citations received in: 2011


YearTitleSee
2011Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach. (2011). Siegloch, Sebastian ; Pestel, Nico ; Peichl, Andreas ; Neumann, Dirk ; Immervoll, Herwig ; Dolls, Mathias ; Bargain, Olivier. In: Working Papers. RePEc:inq:inqwps:ecineq2011-215.

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[Citation Analysis]
2011Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach. (2011). Siegloch, Sebastian ; Pestel, Nico ; Peichl, Andreas ; Neumann, Dirk ; Immervoll, Herwig ; Dolls, Mathias ; Bargain, Olivier. In: IZA Discussion Papers. RePEc:iza:izadps:dp5910.

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[Citation Analysis]
2011Taxing multi-nationals under union wage bargaining. (2011). Riedel, Nadine. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:18:y:2011:i:4:p:399-421.

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[Citation Analysis]
2011The Impacts of the Affordable Care Act: How Reasonable Are the Projections?. (2011). Gruber, Jonathan. In: NBER Working Papers. RePEc:nbr:nberwo:17168.

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[Citation Analysis]
2011The Importance of the Meaning and Measurement of “Affordable” in the Affordable Care Act. (2011). Simon, Kosali ; Burkhauser, Richard ; Lyons, Sean . In: NBER Working Papers. RePEc:nbr:nberwo:17279.

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[Citation Analysis]
2011SOCIAL SECURITY RECONSIDERED. (2011). Aaron, Henry J.. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:385-414.

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[Citation Analysis]
2011REVENUE COSTS AND INCENTIVE EFFECTS OF THE MORTGAGE INTEREST DEDUCTION FOR OWNER-OCCUPIED HOUSING. (2011). Sinai, Todd ; Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:531-64.

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[Citation Analysis]
2011HOW DOES CHARITABLE GIVING RESPOND TO INCENTIVES AND INCOME? NEW ESTIMATES FROM PANEL DATA. (2011). Bakija, Jon ; Heim, Bradley T.. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:615-50.

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[Citation Analysis]
2011TAX EXPENDITURES FOR NONCASH CHARITABLE CONTRIBUTIONS. (2011). Ackerman, Deena ; Auten, Gerald . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:651-87.

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[Citation Analysis]
2011THE IMPACTS OF THE AFFORDABLE CARE ACT: HOW REASONABLE ARE THE PROJECTIONS?. (2011). Gruber, Jonathan . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:3:p:893-908.

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[Citation Analysis]
2011US Excise Tax Horizontal Interdependence: Yardstick vs. Tax Competition. (2011). Rizzo, Leonzio ; Esteller-Mor, Alejandro ; Esteller -Mor, Alejandro . In: Working Papers. RePEc:udf:wpaper:201116.

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[Citation Analysis]
2011The Impact of Taxes on Migration in New England. (2011). Thompson, Jeffrey . In: Published Studies. RePEc:uma:perips:migration_peri_april13.

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[Citation Analysis]
2011Optimal top marginal tax rates under income splitting for couples. (2011). Corneo, Giacomo ; Bach, Stefan ; Steiner, Viktor . In: Discussion Papers. RePEc:zbw:fubsbe:201121.

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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.