Citation analysis for Taxation Papers / Directorate General Taxation and Customs Union, European Commission

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

2.13

Impact Factor

1.48

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				0		0		(%)			0.06
1991		0.09			0				0		0		(%)			0.05
1992		0.11			0				0		0		(%)			0.06
1993		0.14			0				0		0		(%)			0.07
1994		0.12			0				0		0		(%)			0.06
1995		0.16			0				0		0		(%)			0.1
1996		0.2			0				0		0		(%)			0.09
1997		0.21			0				0		0		(%)			0.09
1998		0.22			0				0		0		(%)			0.13
1999		0.28			0				0		0		(%)			0.16
2000		0.37			0				0		0		(%)			0.14
2001		0.36			0				0		0		(%)			0.17
2002		0.37			0				0		0		(%)			0.18
2003		0.4			0				0		0		(%)			0.19
2004		0.42		7	7			20	0		0		1 (5%)			0.19
2005	0.14	0.43	0.14	1	8	1	0.13	13	7	1	7	1	1 (7.7%)			0.21
2006	0.88	0.45	0.88	2	10	8	0.8	6	8	7	8	7	(%)			0.2
2007	0.67	0.39	0.5	1	11	5	0.45	11	3	2	10	5	3 (27.3%)			0.17
2008	0.67	0.39	0.36	2	13	5	0.38	16	3	2	11	4	4 (25%)	1	0.5	0.17
2009	1	0.37	0.31	6	19	9	0.47	43	3	3	13	4	5 (11.6%)	4	0.67	0.18
2010	0.88	0.33	0.67	7	26	10	0.38	34	8	7	12	8	3 (8.8%)	1	0.14	0.15
2011	1.23	0.41	1.22	4	30	28	0.93	24	13	16	18	22	3 (12.5%)	2	0.5	0.2
2012	1	0.46	1	4	34	27	0.79	10	11	11	20	20	2 (20%)	1	0.25	0.21
2013	1.38	0.5	1.22	5	39	36	0.92	17	8	11	23	28	1 (5.9%)	1	0.2	0.21
2014	0.33	0.54	0.58	11	50	26	0.52	35	9	3	26	15	1 (2.9%)	3	0.27	0.26
2015	2.13	0.6	1.48	10	60	66	1.1	12	16	34	31	46	1 (8.3%)	3	0.3	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:

#	Year	Title	Cited
1	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	20
2	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÂ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers \|\| Download paper	17
3	2010	Financial Sector Taxation. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	17
4	2009	Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers \|\| Download paper	16
5	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	14
6		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. Full description at Econpapers \|\| Download paper	13
7		Corporate tax policy and incorporation in the EU.. (2007). NicodÃÂ¨me, GaÃÂ«tan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	11
8	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	11
9	2008	The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012. Full description at Econpapers \|\| Download paper	10
10	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	9
11	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	8
12	2013	The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers \|\| Download paper	8
13	2004	Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers \|\| Download paper	6
14	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	6
15	2012	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper	6
16	2004	VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers \|\| Download paper	6
17	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	6
18	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
19	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	5
20	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette . In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	5
21	2010	Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). WÃÂ¶hlbier, Florian ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers \|\| Download paper	5
22	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	5
23	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	4
24	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
25	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 ; Agundez-Garcia, Ana. In: Taxation Papers. RePEc:tax:taxpap:0009. Full description at Econpapers \|\| Download paper	4
26	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	3
27	2011	The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers \|\| Download paper	3
28	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	3
29	2009	The role of fiscal instruments in environmental policy. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers \|\| Download paper	3
30	2010	Taxation and the Quality of Institutions: Asymmetric Effects on FDI. (2010). Fatica, Serena. In: Taxation Papers. RePEc:tax:taxpap:0021. Full description at Econpapers \|\| Download paper	2
31	2004	An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. (2004). Schmidt-Faber, Claudius. In: Taxation Papers. RePEc:tax:taxpap:0005. Full description at Econpapers \|\| Download paper	2
32	2014	Fiscal Devaluations in the Euro Area: What has been done since the crisis?. (2014). Puglisi, Laura . In: Taxation Papers. RePEc:tax:taxpap:0047. Full description at Econpapers \|\| Download paper	2
33	2009	Corporate Income Tax and Economic Distortions. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers \|\| Download paper	2
34	2006	A history of the tax package: The principles and issues underlying the community approach.. (2006). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0010. Full description at Econpapers \|\| Download paper	2
35	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). SÃÂ¡nchez Fuentes, Antonio JesÃÂºs ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; Antonio Jesus Sanchez Fuentes, ; Nicodeme, Gaetan ; Antonio Jesus Sanchez Fuentes, . In: Taxation Papers. RePEc:tax:taxpap:0045. Full description at Econpapers \|\| Download paper	2
36	2015	Improving VAT compliance â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Herrmann, Benedikt ; Fooken, Jonas . In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	2
37	2012	The Debt-Equity Bias: consequences and solutions. (2012). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	1
38	2015	Revenue for EMU: A contribution to the debate on Fiscal Union. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0054. Full description at Econpapers \|\| Download paper	1
39		European Tax Survey. (2004). Vanborren, Werner ; Kosonen, Katri ; Cattoir, Philippe ; Bucher, Anne ; Koevoets, Wim ; Mors, Matthias . In: Taxation Papers. RePEc:tax:taxpap:0003. Full description at Econpapers \|\| Download paper	1
40	2013	Study on the Impacts of Fiscal Devaluation. (2013). Piccoli, Luca ; Mangiavacchi, Lucia ; CPB Netherlands, . In: Taxation Papers. RePEc:tax:taxpap:0036. Full description at Econpapers \|\| Download paper	1
41	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	1
42	2010	Innovative Financing at a Global Level. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023. Full description at Econpapers \|\| Download paper	1
43	2014	A wind of change? Reforms of Tax Systems since the launch of Europe 2020. (2014). Skonieczna, Agnieszka ; Rua, Savino ; Mathe, Milena ; Puglisi, Laura ; Heineken, Kees ; Garnier, Gaelle ; Gyorgy, Endre ; Van Mierlo, Astrid . In: Taxation Papers. RePEc:tax:taxpap:0049. Full description at Econpapers \|\| Download paper	1

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

#	Year	Title	Cited
1	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	20
2	2010	Financial Sector Taxation. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	9
3	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	9
4	2013	The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers \|\| Download paper	8
5	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÂ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers \|\| Download paper	7
6	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	6
7	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette . In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	5
8	2009	Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers \|\| Download paper	5
9	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	5
10	2005	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. Full description at Econpapers \|\| Download paper	4
11	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	4
12	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	3
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	3
14	2004	An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. (2004). Schmidt-Faber, Claudius. In: Taxation Papers. RePEc:tax:taxpap:0005. Full description at Econpapers \|\| Download paper	2
15	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	2
16	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
17	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
18	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	2
19	2007	Corporate tax policy and incorporation in the EU.. (2007). NicodÃÂ¨me, GaÃÂ«tan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	2
20	2015	Improving VAT compliance â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Herrmann, Benedikt ; Fooken, Jonas . In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	2
21	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 34:

Year	Title
2015	Tax shifts. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Mathe, Milena ; Rua, Savino . In: Taxation Papers. RePEc:tax:taxpap:0059. Full description at Econpapers \|\| Download paper
2015	Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment. (2015). Ruf, Martin ; Hebous, Shafik. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5360. 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	Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5609. Full description at Econpapers \|\| Download paper
2015	Transfer Pricing Laws. (2015). Knoll, Bodo ; Riedel, Nadine . In: CESifo DICE Report. RePEc:ces:ifodic:v:12:y:2015:i:4:p:22-26. 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	The Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5314. 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 Effect of Tax Havens on Host Country Welfare. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas. In: Discussion Papers. RePEc:hhs:nhhfms:2015_019. Full description at Econpapers \|\| Download paper
2015	Safe Haven vs. Earnings Stripping Rules: a Prisoner Dilemma?. (2015). Kalamov, Zarko. In: EconStor Preprints. RePEc:zbw:esprep:110895. Full description at Econpapers \|\| Download paper
2015	Ownership, Taxes and Default. (2015). Nicodano, Giovanna ; Regis, Luca . In: Working Papers. RePEc:ial:wpaper:7/2015. 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	The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5590. Full description at Econpapers \|\| Download paper
2015	Taxing Mobile Capital and Profits: The Nordic Welfare States. (2015). Schjelderup, Guttorm. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5603. Full description at Econpapers \|\| Download paper
2015	The Tax Sensitivity of Debt in Multinationals: A Review. (2015). Schjelderup, Guttorm. In: Discussion Papers. RePEc:hhs:nhhfms:2015_029. Full description at Econpapers \|\| Download paper
2015	Empirical evaluation of interest barrier effects. (2015). Dressler, Daniel ; Scheuering, Uwe . In: ZEW Discussion Papers. RePEc:zbw:zewdip:12046r. Full description at Econpapers \|\| Download paper
2015	Income Shifting under Losses. (2015). Schindler, Dirk ; Hopland, Arnt Ove ; Mardan, Mohammed ; Lisowsky, Petro . In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy. RePEc:zbw:vfsc15:112972. Full description at Econpapers \|\| Download paper
2015	TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE. (2015). PETRU-OVIDIU, MURA . In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2015:v:1ii:p:89-101. Full description at Econpapers \|\| Download paper
2015	Tax Policy in MENA Countries; Looking Back and Forward. (2015). Mansour, Mario. In: IMF Working Papers. RePEc:imf:imfwpa:15/98. Full description at Econpapers \|\| Download paper
2015	The fiscal effects of work-related tax expenditures in Europe.. (2015). MOURRE, Gilles ; MartÃÂnez, Diego ; Fatica, Serena ; Barrios, Salvador ; Martinez-Lopez, Diego . In: Working Papers. Collection A: Public economics, governance and decentralization. RePEc:gov:wpaper:1504. Full description at Econpapers \|\| Download paper
2015	Tax Revenue Elasticities Corrected for Policy Changes in the EU. (2015). MOURRE, Gilles. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5657. Full description at Econpapers \|\| Download paper
2015	The Tax Reform 2015-16 â Measures and Overall Assessment. (2015). Schratzenstaller, Margit. In: WIFO Bulletin. RePEc:wfo:wblltn:y:2015:i:20:p:222-237. Full description at Econpapers \|\| Download paper
2015	In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland. (2015). wistak, Artur ; Aliska, Agnieszka ; Wawrzak, Sebastian . In: Financial Theory and Practice. RePEc:ipf:finteo:v:39:y:2015:i:3:p:115-137. Full description at Econpapers \|\| Download paper
2015	Das europÃ¤ische Verfahren zur Vermeidung und Korrektur makroÃ¶konomischer Ungleichgewichte: Auswertung der bisherigen Erfahrung und mÃ¶gliche ReformansÃ¤tze. (2015). van Roye, BjÃÂ¶rn ; SchwarzmÃÂ¼ller, Tim ; PlÃÂ¶dt, Martin ; Jannsen, Nils ; Groll, Dominik ; Boysen-Hogrefe, Jens ; Schwarzmuller, Tim ; Scheide, Joachim ; Plodt, Martin ; Kooths, Stefan ; Gern, Klaus-Jurgen . In: Kieler BeitrÃ¤ge zur Wirtschaftspolitik. RePEc:zbw:ifwkbw:7. Full description at Econpapers \|\| Download paper
2015	Structural Trends in Romanian Tax System in the Context of the Tax Good Governance in the European Union. (2015). Leonida, Ionel . In: Social-Economic Debates. RePEc:sdb:social:v:4:y:2015:i:2:p:1-10. Full description at Econpapers \|\| Download paper
2015	The fiscal effects of work-related tax expenditures in Europe.. (2015). MOURRE, Gilles ; MartÃÂnez, Diego ; Fatica, Serena ; Barrios, Salvador ; Martinez-Lopez, Diego . In: Working Papers. Collection A: Public economics, governance and decentralization. RePEc:gov:wpaper:1504. Full description at Econpapers \|\| Download paper
2015	TAX COMPOSITION AND ECONOMIC GROWTH. A PANEL-MODEL APPROACH FOR EASTERN EUROPE. (2015). PETRU-OVIDIU, MURA . In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2015:v:1ii:p:89-101. Full description at Econpapers \|\| Download paper
2015	Permanent Wage Cost Subsidies for Older Workers. An Effective Tool for Increasing Working Time and Postponing Early Retirement?. (2015). Cockx, Bart ; Albanese, Andrea. In: Discussion Papers (IRES - Institut de Recherches Economiques et Sociales). RePEc:ctl:louvir:2015006. Full description at Econpapers \|\| Download paper
2015	Permanent Wage Cost Subsidies for Older Workers. An Effective Tool for Increasing Working Time and Postponing Early Retirement?. (2015). Cockx, Bart ; Albanese, Andrea. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5301. Full description at Econpapers \|\| Download paper
2015	Permanent Wage Cost Subsidies for Older Workers: An Effective Tool for Increasing Working Time and Postponing Early Retirement?. (2015). Cockx, Bart ; Albanese, Andrea. In: IZA Discussion Papers. RePEc:iza:izadps:dp8988. Full description at Econpapers \|\| Download paper
2015	Working Time Reductions at the End of the Career: Do They Prolong the Time Spent in Employment?. (2015). Cockx, Bart ; Albanese, Andrea ; Thuy, Yannick . In: IZA Discussion Papers. RePEc:iza:izadps:dp9619. Full description at Econpapers \|\| Download paper
2015	Working Time Reductions at the End of the Career. Do they prolong the Time Spent in Employment?. (2015). Cockx, Bart ; Albanese, Andrea ; Thuy, Yannick . In: Discussion Papers (IRES - Institut de Recherches Economiques et Sociales). RePEc:ctl:louvir:2015024. Full description at Econpapers \|\| Download paper
2015	PERMANENT WAGE COST SUBSIDIES FOR OLDER WORKERS. AN EFFECTIVE TOOL FOR INCREASING WORKING TIME AND POSTPONING EARLY RETIREMENT?. (2015). Cockx, Bart ; Albanese, Andrea. In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium. RePEc:rug:rugwps:15/902. Full description at Econpapers \|\| Download paper
2015	WORKING TIME REDUCTIONS AT THE END OF THE CAREER. DO THEY PROLONG THE TIME SPENT IN EMPLOYMENT?. (2015). Cockx, Bart ; Albanese, Andrea ; Thuy, Yannick . In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium. RePEc:rug:rugwps:15/916. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion. (2015). Dascalu, Elena-Doina ; Ungureanu, Dragoe Mihai . In: International Conference on Economic Sciences and Business Administration. RePEc:icb:wpaper:v:2:y:2015:i:1:267-275. Full description at Econpapers \|\| Download paper
2015	Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts. (2015). Ungureanu, Dragos Mihai ; Dascalu, Elena-Doina . In: Journal of Economic Development, Environment and People. RePEc:sph:rjedep:v:4:y:2015:i:3:p:47-57. Full description at Econpapers \|\| Download paper
2015	Tax shifts. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Mathe, Milena ; Rua, Savino . In: Taxation Papers. RePEc:tax:taxpap:0059. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	Taxation and the optimal constraint on corporate debt finance. (2014). Sorensen, Peter Birch . In: Working Papers. RePEc:btx:wpaper:1427. Full description at Econpapers \|\| Download paper
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
2014	Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?. (2014). Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14073. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper

Recent citations received in 2012

Year	Citing document
2012	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Taxation Papers / Directorate General Taxation and Customs Union, European Commission	14
2	MPRA Paper / University Library of Munich, Germany	10
3	International Tax and Public Finance / Springer	4
4	Working Papers / Oxford University Centre for Business Taxation	4
5	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	4
6	Hacienda PÃºblica EspaÃ±ola / IEF	3
7	Studies on Growth with Equity / International Labour Office, Research Department	3
8	CESifo Working Paper Series / CESifo Group Munich	3
9	Working Papers / CEPII research center	2
10	Energy Policy / Elsevier	2
11	WIFO Working Papers / WIFO	2

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.