0.22
Impact Factor
0.42
5-Years IF
7
5-Years H index
CitEc is a RePEc service
providing citation data for Economics since 2001
providing citation data for Economics since 2001
Last updated December, 3 2015 760.408 documents
processed, 20.499.313 references and 8.066.571 citations
[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ]
[more data in EconPapers] [
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| IF | AIF | IF5 | DOC | CDO | CCU | CIF | CIT | D2Y | C2Y | D5Y | C5Y | %SC | CiY | II | AII | |
| 1990 | 0.08 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1991 | 0.08 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1992 | 0.09 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1993 | 0.1 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1994 | 0.11 | 0 | 0 | 0 | (%) | 0.05 | ||||||||||
| 1995 | 0.15 | 0 | 0 | 0 | (%) | 0.1 | ||||||||||
| 1996 | 0.19 | 0 | 0 | 0 | (%) | 0.09 | ||||||||||
| 1997 | 0.2 | 0 | 0 | 0 | (%) | 0.08 | ||||||||||
| 1998 | 0.21 | 0 | 0 | 0 | (%) | 0.12 | ||||||||||
| 1999 | 0.27 | 0 | 0 | 0 | (%) | 0.15 | ||||||||||
| 2000 | 0.36 | 0 | 0 | 0 | (%) | 0.14 | ||||||||||
| 2001 | 0.36 | 0 | 0 | 0 | (%) | 0.17 | ||||||||||
| 2002 | 0.37 | 0 | 0 | 0 | (%) | 0.18 | ||||||||||
| 2003 | 0.39 | 0 | 0 | 0 | (%) | 0.18 | ||||||||||
| 2004 | 0.41 | 7 | 7 | 19 | 0 | 0 | 1 (5.3%) | 0.18 | ||||||||
| 2005 | 0.14 | 0.43 | 0.14 | 1 | 8 | 1 | 0.13 | 11 | 7 | 1 | 7 | 1 | 1 (9.1%) | 0.22 | ||
| 2006 | 0.75 | 0.45 | 0.75 | 2 | 10 | 7 | 0.7 | 5 | 8 | 6 | 8 | 6 | (%) | 0.19 | ||
| 2007 | 0.67 | 0.38 | 0.5 | 1 | 11 | 5 | 0.45 | 10 | 3 | 2 | 10 | 5 | 3 (30%) | 0.17 | ||
| 2008 | 0.67 | 0.38 | 0.36 | 2 | 13 | 5 | 0.38 | 11 | 3 | 2 | 11 | 4 | 3 (27.3%) | 1 | 0.5 | 0.17 |
| 2009 | 0.67 | 0.35 | 0.23 | 6 | 19 | 8 | 0.42 | 32 | 3 | 2 | 13 | 3 | 5 (15.6%) | 4 | 0.67 | 0.17 |
| 2010 | 0.75 | 0.32 | 0.58 | 7 | 26 | 9 | 0.35 | 27 | 8 | 6 | 12 | 7 | 2 (7.4%) | 1 | 0.14 | 0.15 |
| 2011 | 1.23 | 0.41 | 1.17 | 4 | 30 | 27 | 0.9 | 16 | 13 | 16 | 18 | 21 | 3 (18.8%) | 2 | 0.5 | 0.2 |
| 2012 | 0.91 | 0.46 | 0.95 | 4 | 34 | 26 | 0.76 | 9 | 11 | 10 | 20 | 19 | 2 (22.2%) | 1 | 0.25 | 0.21 |
| 2013 | 1.13 | 0.49 | 0.96 | 5 | 39 | 29 | 0.74 | 8 | 8 | 9 | 23 | 22 | 1 (12.5%) | 1 | 0.2 | 0.22 |
| 2014 | 0.22 | 0.56 | 0.42 | 11 | 50 | 21 | 0.42 | 17 | 9 | 2 | 26 | 11 | (%) | 2 | 0.18 | 0.3 |
| IF: Impact Factor: C2Y / D2Y AIF: Average Impact Factor for series in RePEc in year y IF5: Impact Factor: C5Y / D5Y 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 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: 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:
[Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2014 | Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Huizinga, Harry ; Laeven, Luc ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers || Download paper | 14 |
| 2010 | Financial Sector Taxation. (2010). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers || Download paper | 14 |
| 2009 | Corporate Effective Tax Rates in an Enlarged European Union. (2009). Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers || Download paper | 13 |
| 2009 | Alternative 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. Full description at Econpapers || Download paper | 11 |
| Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). . In: Taxation Papers. RePEc:tax:taxpap:0008. Full description at Econpapers || Download paper | 11 | |
| Corporate tax policy and incorporation in the EU.. (2007). . In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers || Download paper | 10 | |
| 2011 | Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers || Download paper | 9 |
| 2011 | Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris . In: Taxation Papers. RePEc:tax:taxpap:0029. Full description at Econpapers || Download paper | 7 |
| 2009 | Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). Hemmelgarn, Thomas . In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers || Download paper | 7 |
| 2008 | The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012. Full description at Econpapers || Download paper | 6 |
| 2012 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers || Download paper | 6 |
| 2004 | VAT indicators. (2004). . In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers || Download paper | 6 |
| 2004 | Tax-based EU own resources: an assessment. (2004). . In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers || Download paper | 5 |
| 2004 | Measuring 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. Full description at Econpapers || Download paper | 5 |
| 2010 | Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers || Download paper | 5 |
| 2008 | Study 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. Full description at Econpapers || Download paper | 5 |
| 2012 | Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri . In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers || Download paper | 4 |
| 2010 | Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers || Download paper | 3 |
| 2013 | The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan . In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers || Download paper | 3 |
| 2011 | The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto . In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers || Download paper | 3 |
| 2010 | The 2008 Financial Crisis and Taxation Policy. (2010). Hemmelgarn, Thomas . In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers || Download paper | 3 |
| 2006 | The 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. In: Taxation Papers. RePEc:tax:taxpap:0009. Full description at Econpapers || Download paper | 3 |
| 2014 | Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems. (2014). Zangari, Ernesto . In: Taxation Papers. RePEc:tax:taxpap:0044. Full description at Econpapers || Download paper | 2 |
| 2010 | Taxation and the Quality of Institutions: Asymmetric Effects on FDI. (2010). . In: Taxation Papers. RePEc:tax:taxpap:0021. Full description at Econpapers || Download paper | 2 |
| 2004 | An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. (2004). . In: Taxation Papers. RePEc:tax:taxpap:0005. Full description at Econpapers || Download paper | 2 |
| 2009 | Corporate Income Tax and Economic Distortions. (2009). . In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers || Download paper | 2 |
| 2013 | Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Rua, Savino ; Mathe, Milena ; Garnier, Gaelle ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers || Download paper | 2 |
| 2006 | A history of the tax package: The principles and issues underlying the community approach.. (2006). . In: Taxation Papers. RePEc:tax:taxpap:0010. Full description at Econpapers || Download paper | 2 |
| 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers || Download paper | 2 |
| 2009 | The role of fiscal instruments in environmental policy. (2009). Kosonen, Katri . In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers || Download paper | 2 |
| European Tax Survey. (2004). Bucher, Anne ; Koevoets, Wim ; Mors, Matthias . In: Taxation Papers. RePEc:tax:taxpap:0003. Full description at Econpapers || Download paper | 1 | |
| 2014 | Tax reforms in EU Member States - 2014 Report. (2014). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers || Download paper | 1 |
| 2010 | Innovative Financing at a Global Level. (2010). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0023. Full description at Econpapers || Download paper | 1 |
| 2013 | Study on the Impacts of Fiscal Devaluation. (2013). , CAPP ; CPB Netherlands, . In: Taxation Papers. RePEc:tax:taxpap:0036. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series:
Papers most cited in the last two years. [Click on heading to sort table]
| Year | Title | Cited |
|---|---|---|
| 2014 | Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Huizinga, Harry ; Laeven, Luc ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers || Download paper | 14 |
| 2010 | Financial Sector Taxation. (2010). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers || Download paper | 12 |
| 2012 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers || Download paper | 6 |
| 2009 | Corporate Effective Tax Rates in an Enlarged European Union. (2009). Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers || Download paper | 5 |
| 2011 | Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers || Download paper | 5 |
| 2007 | Corporate tax policy and incorporation in the EU.. (2007). . In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers || Download paper | 3 |
| 2009 | Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). Hemmelgarn, Thomas . In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers || Download paper | 3 |
| 2012 | Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri . In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers || Download paper | 3 |
| 2005 | Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). . In: Taxation Papers. RePEc:tax:taxpap:0008. Full description at Econpapers || Download paper | 3 |
| 2013 | The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan . In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers || Download paper | 3 |
| 2014 | Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems. (2014). Zangari, Ernesto . In: Taxation Papers. RePEc:tax:taxpap:0044. Full description at Econpapers || Download paper | 2 |
| 2004 | An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. (2004). . In: Taxation Papers. RePEc:tax:taxpap:0005. Full description at Econpapers || Download paper | 2 |
| 2013 | Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Rua, Savino ; Mathe, Milena ; Garnier, Gaelle ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers || Download paper | 2 |
| 2008 | Study 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. Full description at Econpapers || Download paper | 2 |
| 2011 | Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris . In: Taxation Papers. RePEc:tax:taxpap:0029. Full description at Econpapers || Download paper | 2 |
| 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers || Download paper | 2 |
Citing documents used to compute impact factor 2:
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | A Survey of the Role of Fiscal Policy in Addressing Income Inequality, Poverty Reduction and Inclusive Growth. (2014). Kim, Jungsuk . In: IZA Discussion Papers. RePEc:iza:izadps:dp8119. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Tax reforms in EU Member States subce rhe turn of the New centuri: selected observations. (2014). Bernardi, Luigi . In: MPRA Paper. RePEc:pra:mprapa:56856. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2014
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2014 | Taxation and the Optimal Constraint on Corporate Debt Finance. (2014). Sorensen, Peter Birch . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5101. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2014 | Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?. (2014). Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah ; Fuest, Clemens . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14073. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2013
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2012
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2012 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers || Download paper | [Citation Analysis] |
Recent citations received in: 2011
[Click on heading to sort table]
| Year | Title | See |
|---|---|---|
| 2011 | Home Sweet Home: Governments Role in Reaching the American Dream. (2011). Tsounta, Evridiki . In: IMF Working Papers. RePEc:imf:imfwpa:11/191. Full description at Econpapers || Download paper | [Citation Analysis] |
| 2011 | Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers || Download paper | [Citation Analysis] |
10 most frequent citing series:
[Click on heading to sort table]
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.