Citation analysis for National Tax Journal / National Tax Association

National Tax Journal / National Tax Association

Impact Factor

0.98

5-Years IF

5-Years H index

[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	IF5	DOC	CDO	CCU	CIF	CIT	D2Y	C2Y	D5Y	C5Y	%SC	CiY	II	AII
1990	0.1	0.1	0.1	37	37	10	0.27	248	97	10	97	10	11 (4.4%)			0.04
1991	0.15	0.09	0.13	42	79	19	0.24	165	79	12	134	17	9 (5.5%)	1	0.02	0.04
1992	0.11	0.1	0.1	33	112	23	0.21	338	79	9	176	17	26 (7.7%)	2	0.06	0.04
1993	0.07	0.11	0.09	38	150	19	0.13	398	75	5	209	18	15 (3.8%)	1	0.03	0.05
1994	0.17	0.12	0.16	50	200	51	0.26	437	71	12	192	31	8 (1.8%)	10	0.2	0.05
1995	0.19	0.19	0.25	42	242	76	0.31	412	88	17	200	49	15 (3.6%)	9	0.21	0.07
1996	0.21	0.22	0.27	42	284	104	0.37	437	92	19	205	55	14 (3.2%)	6	0.14	0.09
1997	0.35	0.27	0.35	45	329	125	0.38	381	84	29	205	72	13 (3.4%)	7	0.16	0.09
1998	0.4	0.27	0.41	46	375	156	0.42	500	87	35	217	90	11 (2.2%)	4	0.09	0.1
1999	0.26	0.31	0.32	48	423	157	0.37	1241	91	24	225	72	12 (1%)	8	0.17	0.13
2000	0.53	0.4	0.52	62	485	221	0.46	760	94	50	223	117	17 (2.2%)	9	0.15	0.15
2001	0.91	0.4	0.66	44	529	298	0.56	790	110	100	243	161	5 (%)	14	0.32	0.15
2002	0.68	0.42	0.74	36	565	358	0.63	338	106	72	245	181	4 (1.2%)	8	0.22	0.18
2003	0.6	0.44	0.83	47	612	390	0.64	393	80	48	236	195	8 (2%)	5	0.11	0.18
2004	0.67	0.49	0.93	48	660	448	0.68	402	83	56	237	220	7 (1.7%)	9	0.19	0.2
2005	0.55	0.53	0.74	44	704	524	0.74	243	95	52	237	175	5 (2.1%)	3	0.07	0.21
2006	0.53	0.51	0.68	47	751	542	0.72	255	92	49	219	149	11 (4.3%)	1	0.02	0.2
2007	0.44	0.44	0.55	43	794	551	0.69	228	91	40	222	123	6 (2.6%)	4	0.09	0.18
2008	0.59	0.47	0.55	43	837	570	0.68	170	90	53	229	126	5 (2.9%)	6	0.14	0.2
2009	0.34	0.47	0.56	37	874	553	0.63	221	86	29	225	127	11 (5%)	6	0.16	0.19
2010	0.46	0.44	0.46	47	921	553	0.6	183	80	37	214	99	5 (2.7%)	4	0.09	0.16
2011	0.51	0.51	0.48	41	962	565	0.59	203	84	43	217	104	10 (4.9%)	13	0.32	0.2
2012	0.68	0.56	0.67	40	1002	657	0.66	127	88	60	211	142	2 (1.6%)	4	0.1	0.21
2013	0.65	0.66	0.6	9	1011	624	0.62	48	81	53	208	124	2 (4.2%)	7	0.78	0.23
2014	1	0.67	1.05		1011	916	0.91		49	49	174	183	(%)			0.22
2015	2	0.82	0.98		1011	763	0.75		9	18	137	134	(%)			0.27

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:

#	Year	Title	Cited
1	1999	Theories of Tax Competition. (1999). Wilson, John Douglas . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	588
2	1999	Lessons 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. Full description at Econpapers \|\| Download paper	244
3	2001	Do 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. Full description at Econpapers \|\| Download paper	173
4	1998	Tax 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. Full description at Econpapers \|\| Download paper	133
5	2000	Hope 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. Full description at Econpapers \|\| Download paper	126
6	2005	The 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. Full description at Econpapers \|\| Download paper	121
7	2001	Preferential 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. Full description at Econpapers \|\| Download paper	112
8		Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey ; Besley, Timothy. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	108
9	1992	Estimating 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. Full description at Econpapers \|\| Download paper	107
10	1993	Fiscal 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. Full description at Econpapers \|\| Download paper	104
11	1994	Effective 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. Full description at Econpapers \|\| Download paper	100
12	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	90
13	1998	Methodological 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. Full description at Econpapers \|\| Download paper	88
14		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. Full description at Econpapers \|\| Download paper	80
15	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Meyer, Bruce ; Rosenbaum, Dan T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62. Full description at Econpapers \|\| Download paper	77
16	1999	A 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. Full description at Econpapers \|\| Download paper	76
17	1997	Costs 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. Full description at Econpapers \|\| Download paper	72
18	2000	The 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. Full description at Econpapers \|\| Download paper	72
19	1993	Threading 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. Full description at Econpapers \|\| Download paper	72
20	1996	Retail 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. Full description at Econpapers \|\| Download paper	71
21	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	64
22	2004	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. Full description at Econpapers \|\| Download paper	64
23	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Christian, Charles W. ; Blumenthal, Marsha . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	57
24	1988	An 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. Full description at Econpapers \|\| Download paper	56
25	2001	Repatriation Taxes and Dividend Distortions. (2001). Hines, James ; Foley, Fritz C. ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:829-51. Full description at Econpapers \|\| Download paper	54
26	1995	Balanced 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. Full description at Econpapers \|\| Download paper	53
27	1989	Capital 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. Full description at Econpapers \|\| Download paper	51
28	1996	Social 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. Full description at Econpapers \|\| Download paper	50
29	1995	Did 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. Full description at Econpapers \|\| Download paper	49
30	2002	Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Rogers, Diane Lim ; Dinan, Terry . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221. Full description at Econpapers \|\| Download paper	46
31	2003	Intangible 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. Full description at Econpapers \|\| Download paper	46
32	1995	The Welfare State and Economic Performance. (1995). Atkinson, Anthony. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._2:p:171-98. Full description at Econpapers \|\| Download paper	46
33		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. Full description at Econpapers \|\| Download paper	44
34	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	43
35	2000	The 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. Full description at Econpapers \|\| Download paper	43
36	2002	Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James ; Hines, James R. Jr., ; Desai, Mihir A.. In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40. Full description at Econpapers \|\| Download paper	43
37	2003	Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?. (2003). orszag, peter. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:755-73. Full description at Econpapers \|\| Download paper	43
38	1997	How Much More is a Good School District Worth?. (1997). Cromwell, Brian A. ; Bogart, William T.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._2:p:215-32. Full description at Econpapers \|\| Download paper	43
39	1992	Evaluating 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. Full description at Econpapers \|\| Download paper	42
40	2002	Taxes 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. Full description at Econpapers \|\| Download paper	41
41	1989	Horizontal 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. Full description at Econpapers \|\| Download paper	40
42	1999	Tax 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. Full description at Econpapers \|\| Download paper	39
43	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	38
44	2003	Coveting Thy Neighbors Taxation. (2003). Rork, Jonathan. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:775-87. Full description at Econpapers \|\| Download paper	38
45	1994	Taxation 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. Full description at Econpapers \|\| Download paper	38
46	2001	Homevoters, 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. Full description at Econpapers \|\| Download paper	38
47	1996	Asymmetries 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. Full description at Econpapers \|\| Download paper	37
48	1999	On 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. Full description at Econpapers \|\| Download paper	37
49	1996	Taxation and Economic Growth. (1996). Skinner, Jonathan ; Engen, Eric M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:617-42. Full description at Econpapers \|\| Download paper	34
50	2004	Do Foreign Multinationalsâ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?. (2004). Mills, Lillian ; Newberry, Kaye J.. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:1:p:89-107. Full description at Econpapers \|\| Download paper	34

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	1999	Theories of Tax Competition. (1999). Wilson, John Douglas . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	78
2	2005	The 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. Full description at Econpapers \|\| Download paper	45
3	2001	Do 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. Full description at Econpapers \|\| Download paper	41
4	2000	Hope 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. Full description at Econpapers \|\| Download paper	34
5	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	30
6	2004	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. Full description at Econpapers \|\| Download paper	29
7	1999	Lessons 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. Full description at Econpapers \|\| Download paper	25
8	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Christian, Charles W. ; Blumenthal, Marsha . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	25
9	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey ; Besley, Timothy. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	25
10	2001	Preferential 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. Full description at Econpapers \|\| Download paper	24
11	2011	MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT. (2011). Varner, Charles ; Young, Cristobal . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83. Full description at Econpapers \|\| Download paper	22
12	1996	Retail 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. Full description at Econpapers \|\| Download paper	21
13	2003	Intangible 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. Full description at Econpapers \|\| Download paper	20
14	2000	The 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. Full description at Econpapers \|\| Download paper	18
15	2011	THE EFFECTS OF TAXATION ON THE LOCATION DECISION OF MULTINATIONAL FIRMS: M&A VERSUS GREENFIELD INVESTMENTS. (2011). Weichenrieder, Alfons ; Ruf, Martin ; Hebous, Shafik. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:3:p:817-38. Full description at Econpapers \|\| Download paper	18
16	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	17
17	1999	A 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. Full description at Econpapers \|\| Download paper	16
18	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	16
19	2011	HOW DOES CHARITABLE GIVING RESPOND TO INCENTIVES AND INCOME? NEW ESTIMATES FROM PANEL DATA. (2011). Heim, Bradley ; Bakija, Jon. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:615-50. Full description at Econpapers \|\| Download paper	16
20	2007	An AgentâBased Model of Tax Compliance with Social Networks. (2007). Axtell, Robert ; Korobow, Adam ; Johnson, Chris . In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:3:p:589-610. Full description at Econpapers \|\| Download paper	15
21	2006	The Cost of Complexity in Federal Student Aid: Lessons from Optimal Tax Theory and Behavioral Economics. (2006). Dynarski, Susan ; ScottClayton, Judith E.. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:2:p:319-56. Full description at Econpapers \|\| Download paper	15
22	1992	Estimating 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. Full description at Econpapers \|\| Download paper	15
23	1999	Tax 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. Full description at Econpapers \|\| Download paper	14
24	1993	Fiscal 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. Full description at Econpapers \|\| Download paper	14
25	2013	INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA. (2013). Wamser, Georg ; BÃÂ¼ttner, Thiess ; Buettner, Thiess . In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:63-95. Full description at Econpapers \|\| Download paper	14
26	2010	TAXATION AND CORPORATE USE OF DEBT: IMPLICATIONS FOR TAX POLICY. (2010). Gordon, Roger. In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:1:p:151-74. Full description at Econpapers \|\| Download paper	14
27	2009	Multinational Firm Tax Avoidance and Tax Policy. (2009). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:4:p:703-25. Full description at Econpapers \|\| Download paper	14
28	1998	Methodological 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. Full description at Econpapers \|\| Download paper	14
29	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	13
30	2010	THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE. (2010). Slemrod, Joel ; Johns, Andrew . In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:3:p:397-418. Full description at Econpapers \|\| Download paper	13
31	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	13
32	1998	Tax 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. Full description at Econpapers \|\| Download paper	13
33	1994	Effective 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. Full description at Econpapers \|\| Download paper	13
34	1993	Tax Amnesties and Compliance in the Long Run: A Time Series Analysis. (1993). Alm, James ; Beck, William . In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._1:p:53-60. Full description at Econpapers \|\| Download paper	13
35	2002	Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Rogers, Diane Lim ; Dinan, Terry . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221. Full description at Econpapers \|\| Download paper	12
36	2010	GLOBAL REFORM OF PERSONAL INCOME TAXATION, 1981â2005: EVIDENCE FROM 189 COUNTRIES. (2010). Duncan, Denvil ; Buttrick, Steve ; Peter, Klara Sabirianova . In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:3:p:447-78. Full description at Econpapers \|\| Download paper	12
37	1996	What Is an OptimalTax System?. (1996). Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._1:p:117-33. Full description at Econpapers \|\| Download paper	12
38	2012	PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA. (2012). Dwenger, Nadja ; Steiner, Viktor . In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:1:p:118-50. Full description at Econpapers \|\| Download paper	11
39	2010	CAPITAL MOBILITY AND CAPITAL TAX COMPETITION. (2010). Zodrow, George. In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:4:p:865-901. Full description at Econpapers \|\| Download paper	11
40	2001	Homevoters, 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. Full description at Econpapers \|\| Download paper	11
41	2001	Repatriation Taxes and Dividend Distortions. (2001). Hines, James ; Foley, Fritz C. ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:829-51. Full description at Econpapers \|\| Download paper	11
42	2011	STRATEGIC CONSOLIDATION UNDER FORMULA APPORTIONMENT. (2011). Runkel, Marco ; Riedel, Nadine ; BÃÂ¼ttner, Thiess ; Buettner, Thiess . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:225-54. Full description at Econpapers \|\| Download paper	11
43	1996	Taxation and Economic Growth. (1996). Skinner, Jonathan ; Engen, Eric M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:617-42. Full description at Econpapers \|\| Download paper	10
44	2007	Internet Purchases, Cross-Border Shopping, and Sales Taxes. (2007). Lee, Jaimin ; Ballard, Charles L.. In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:4:p:711-25. Full description at Econpapers \|\| Download paper	10
45	2007	Using Laboratory Experimentsin Public Economics. (2007). Jacobson, Sarah ; Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:1:p:129-52. Full description at Econpapers \|\| Download paper	10
46	2000	Do Taxes Influence Where U.S. Corporations Invest?. (2000). Grubert, Harry ; Mutti, John . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:825-40. Full description at Econpapers \|\| Download paper	10
47	1990	The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986. (1990). Dubin, Jeffrey A. ; Graetz, Michael J. ; Wilde, Louis L.. In: National Tax Journal. RePEc:ntj:journl:v:43:y:1990:i:no._4:p:395-409. Full description at Econpapers \|\| Download paper	10
48	1998	Balanced Budgets and Business Cycles: Evidence from the States. (1998). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:715-32. Full description at Econpapers \|\| Download paper	10
49	2012	THE IMPACT OF TAX CUTS ON ECONOMIC GROWTH: EVIDENCE FROM THE CANADIAN PROVINCES. (2012). Ferede, Ergete ; Dahlby, Bev . In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:3:p:563-94. Full description at Econpapers \|\| Download paper	10
50	1990	Horizontal Equity, Once More. (1990). Musgrave, Richard A.. In: National Tax Journal. RePEc:ntj:journl:v:43:y:1990:i:no._2:p:113-22. Full description at Econpapers \|\| Download paper	10

Citing documents used to compute impact factor 18:

Year	Title
2015	Economic Integration, Corporate Tax Incidence and Fiscal Compensation. (2015). Geys, Benny ; Exbrayat, Nelly. In: Working Papers. RePEc:gat:wpaper:1534. Full description at Econpapers \|\| Download paper
2015	Economic Integration, Corporate Tax Incidence and Fiscal Compensation. (2015). Geys, Benny. In: Working Papers. RePEc:hal:wpaper:halshs-01242190. Full description at Econpapers \|\| Download paper
2015	Do Higher Corporate Taxes Reduce Wages?. (2015). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: IZA Discussion Papers. RePEc:iza:izadps:dp9606. Full description at Econpapers \|\| Download paper
2015	Mali; Selected Issues. (2015). International Monetary Fund, . In: IMF Staff Country Reports. RePEc:imf:imfscr:15/340. Full description at Econpapers \|\| Download paper
2015	Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: Working Papers. RePEc:btx:wpaper:1505. Full description at Econpapers \|\| Download paper
2015	Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China. (2015). Liu, Li ; Fuest, Clemens. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5316. Full description at Econpapers \|\| Download paper
2015	Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:199. Full description at Econpapers \|\| Download paper
2015	Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank . In: Discussion Papers. RePEc:zbw:fubsbe:201530. Full description at Econpapers \|\| Download paper
2015	Foreclosures and local government budgets. (2015). Ihlanfeldt, Keith ; Mayock, Tom . In: Regional Science and Urban Economics. RePEc:eee:regeco:v:53:y:2015:i:c:p:135-147. Full description at Econpapers \|\| Download paper
2015	The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Merlo, Valeria ; Wamser, Georg ; Riedel, Nadine . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5449. Full description at Econpapers \|\| Download paper
2015	What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Weichenrieder, Alfons ; Hebous, Shafik. In: CESifo DICE Report. RePEc:ces:ifodic:v:12:y:2015:i:4:p:15-21. Full description at Econpapers \|\| Download paper
2015	Debt Shifting and Thin-capitalization Rules. (2015). Wamser, Georg ; Merlo, Valeria . In: CESifo DICE Report. RePEc:ces:ifodic:v:12:y:2015:i:4:p:27-31. Full description at Econpapers \|\| Download paper
2015	Interest Deductions in a Multijurisdictional World. (2015). Dharmapala, Dhammika ; Desai, Mihir A.. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5350. Full description at Econpapers \|\| Download paper
2015	The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph . In: ZEW Discussion Papers. RePEc:zbw:zewdip:15052. Full description at Econpapers \|\| Download paper
2015	Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O. In: Discussion Papers. RePEc:hhs:nhhfms:2015_021. Full description at Econpapers \|\| Download paper
2015	Formula apportionment or separate accounting? Tax-induced distortions of multinationals locational investment decisions. (2015). Ortmann, Regina ; Pummerer, Erich . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:198. Full description at Econpapers \|\| Download paper
2015	Thin capitalisation rules: A second-best solution to the cross-border debt bias?. (2015). Kayis-Kumar, Ann. In: MPRA Paper. RePEc:pra:mprapa:72031. Full description at Econpapers \|\| Download paper
2015	Developing Knowledge States: Technology and the Enhancement of National Statistical Capacity. (2015). Whitford, Andrew B. ; Anderson, Derrick M.. In: Papers. RePEc:arx:papers:1502.07625. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2013

Year	Citing document
2013	Taxation 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. Full description at Econpapers \|\| Download paper
2013	Taxation 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. Full description at Econpapers \|\| Download paper
2013	Do 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. Full description at Econpapers \|\| Download paper
2013	Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. (2013). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: IZA Discussion Papers. RePEc:iza:izadps:dp7390. Full description at Econpapers \|\| Download paper
2013	WHO PAYS THE CORPORATE TAX IN A GLOBAL ECONOMY?. (2013). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:151-84. Full description at Econpapers \|\| Download paper
2013	MEASURING 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. Full description at Econpapers \|\| Download paper
2013	Do higher corporate taxes reduce wages? Micro evidence from Germany. (2013). Siegloch, Sebastian ; Peichl, Andreas ; Fuest, Clemens. In: ZEW Discussion Papers. RePEc:zbw:zewdip:13039. Full description at Econpapers \|\| Download paper

Recent citations received in 2012

Year	Citing document
2012	The 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. Full description at Econpapers \|\| Download paper
2012	The 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. Full description at Econpapers \|\| Download paper
2012	The SO2 Allowance Trading System: The Ironic History of a Grand Policy Experiment. (2012). Stavins, Robert ; Schmalensee, Richard. In: Scholarly Articles. RePEc:hrv:hksfac:9368024. Full description at Econpapers \|\| Download paper
2012	The ARRA: Some Unpleasant Welfare Arithmetic. (2012). Mulligan, Casey. In: NBER Working Papers. RePEc:nbr:nberwo:18591. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	NBER Working Papers / National Bureau of Economic Research, Inc	64
2	CESifo Working Paper Series / CESifo Group Munich	49
3	National Tax Journal / National Tax Association	38
4	MPRA Paper / University Library of Munich, Germany	36
5	International Tax and Public Finance / Springer	30
6	Journal of Public Economics / Elsevier	29
7	IZA Discussion Papers / Institute for the Study of Labor (IZA)	29
8	Working Papers / Tulane University, Department of Economics	19
9	Regional Science and Urban Economics / Elsevier	18
10	International Center for Public Policy Working Paper Series, at AYSPS, GSU / International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University	17
11	ZEW Discussion Papers / ZEW - Zentrum fÃ¼r EuropÃ¤ische Wirtschaftsforschung / Center for European Economic Research	16

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.