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

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

1.06

Impact Factor

1.17

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		0.11			0				0		0		(%)			0.06
1991		0.1			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.05
1993		0.13			0				0		0		(%)			0.06
1994		0.14			0				0		0		(%)			0.06
1995		0.17			0				0		0		(%)			0.1
1996		0.22			0				0		0		(%)			0.09
1997		0.22			0				0		0		(%)			0.09
1998		0.24			0				0		0		(%)			0.12
1999		0.3			0				0		0		(%)			0.15
2000		0.36			0				0		0		(%)			0.14
2001		0.36			0				0		0		(%)			0.16
2002		0.37			0				0		0		(%)			0.18
2003		0.39			0				0		0		(%)			0.19
2004		0.4		7	7			26	0		0		1 (3.8%)			0.18
2005	0.14	0.42	0.14	1	8	1	0.13	18	7	1	7	1	1 (5.6%)			0.2
2006	0.88	0.45	0.88	2	10	8	0.8	10	8	7	8	7	(%)			0.19
2007	0.67	0.38	0.6	1	11	6	0.55	13	3	2	10	6	3 (23.1%)			0.16
2008	1	0.39	0.45	2	13	6	0.46	17	3	3	11	5	4 (23.5%)	1	0.5	0.17
2009	1	0.36	0.31	6	19	9	0.47	55	3	3	13	4	7 (12.7%)	4	0.67	0.17
2010	0.88	0.34	0.67	7	26	14	0.54	62	8	7	12	8	6 (9.7%)	5	0.71	0.15
2011	1.46	0.4	1.39	4	30	34	1.13	31	13	19	18	25	3 (9.7%)	2	0.5	0.19
2012	1.36	0.44	1.3	4	34	33	0.97	24	11	15	20	26	4 (16.7%)	1	0.25	0.2
2013	1.63	0.49	1.61	5	39	50	1.28	35	8	13	23	37	1 (2.9%)	2	0.4	0.2
2014	1.11	0.52	1.15	11	50	44	0.88	77	9	10	26	30	1 (1.3%)	3	0.27	0.23
2015	2.81	0.54	2.16	10	60	89	1.48	47	16	45	31	67	1 (2.1%)	3	0.3	0.24
2016	1.57	0.6	1.21	6	66	64	0.97	3	21	33	34	41	(%)	1	0.17	0.27
2017	1.06	0.64	1.17	4	70	51	0.73		16	17	36	42	(%)			0.28

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	39
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	31
3	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	22
4	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	21
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	19
6	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	19
7		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	18
8	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	16
9	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	15
10	2009	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Papers. RePEc:tax:taxpap:0017. Full description at Econpapers \|\| Download paper	15
11	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	14
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	14
13	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	14
14		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	13
15	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	13
16	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	11
17	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	11
18	2004	Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers \|\| Download paper	10
19	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	9
20	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	9
21	2004	VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers \|\| Download paper	9
22	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	8
23	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	7
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	7
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	7
26	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	7
27	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	6
28	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
29	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	6
30	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
31	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
32	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÂ¨me, GaÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	4
33	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; 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	4
34	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	3
35	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	3
36	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	3
37	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	3
38	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
39	2014	Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Cariboni, Jessica ; Cannas, Giusi ; Nicodeme, Gaetan ; Zedda, Stefano ; Marchesi, Massimo ; Giudici, Marco Petracco . In: Taxation Papers. RePEc:tax:taxpap:0043. Full description at Econpapers \|\| Download paper	2
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	2
41	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Tasnadi, Bogdan ; Vermote, Pol . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	2
42	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	2
43	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
44	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	2
45	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
46	2016	The Effect of Inflation and Interest Rates on Forward-Looking Effective Tax Rates. (2016). European, Centre For . In: Taxation Papers. RePEc:tax:taxpap:0063. Full description at Econpapers \|\| Download paper	1
47	2004	Examination of the macroeconomic implicit tax rate on labour derived by the European Commission. (2004). Acciari, Paolo ; Heijmans, Peter. In: Taxation Papers. RePEc:tax:taxpap:0004. Full description at Econpapers \|\| Download paper	1
48		Study on the effects and incidence of labour taxation. Final report. (2015). The Consortium consisting of CPB, CAPP, CASE, CEPI, . In: Taxation Papers. RePEc:tax:taxpap:0056. Full description at Econpapers \|\| Download paper	1
49		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
50	2014	Behavioural Economics and Taxation. (2014). Herrmann, Benedikt ; Weber, Till Olaf ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0041. 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	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	21
2	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	19
3	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	18
4	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	9
5	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	7
6	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	7
7	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	5
8	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
9	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	4
10	2004	Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers \|\| Download paper	3
11	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	3
12	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; 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	3
13	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	3
14	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÂ¨me, GaÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	3
15	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
16	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
17	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
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	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Tasnadi, Bogdan ; Vermote, Pol . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	2
20	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	2
21	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	2
22	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	2
23	2014	Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Cariboni, Jessica ; Cannas, Giusi ; Nicodeme, Gaetan ; Zedda, Stefano ; Marchesi, Massimo ; Giudici, Marco Petracco . In: Taxation Papers. RePEc:tax:taxpap:0043. Full description at Econpapers \|\| Download paper	2
24	2009	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Papers. RePEc:tax:taxpap:0017. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 17:

Year	Title
2017	The Next Multiannual Financial Framework (MFF), its Structure and the Own Resources. (2017). Schratzenstaller, Margit. In: WIFO Studies. RePEc:wfo:wstudy:60722. Full description at Econpapers \|\| Download paper
2017	Fear of stagnation? A review on growth imperatives. (2017). Richters, Oliver ; Siemoneit, Andreas . In: VÃÃ Discussion Papers. RePEc:zbw:voodps:62017. Full description at Econpapers \|\| Download paper
2017	Environmental tax reform and the potential implications of tax base erosions in the context of emission reduction targets and demographic change. (2017). Speck, Stefan . In: Economia Politica: Journal of Analytical and Institutional Economics. RePEc:spr:epolit:v:34:y:2017:i:3:d:10.1007_s40888-017-0060-8. Full description at Econpapers \|\| Download paper
2017	Price and Quantity Effects of the German Real Estate Transfer Tax. (2017). Weichenrieder, Alfons ; Petkova, Kunka. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6538. Full description at Econpapers \|\| Download paper
2017	Price and Quantity Effects of the German Real Estate Transfer Tax. (2017). Weichenrieder, Alfons ; Petkova, Kunka. In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168305. Full description at Econpapers \|\| Download paper
2017	Housing and the tax system: how large are the distortions in the euro area?. (2017). Prammer, Doris ; Fatica, Serena. In: Working Paper Series. RePEc:ecb:ecbwps:20172087. Full description at Econpapers \|\| Download paper
2017	The German Real Estate Transfer Tax: Evidence for Single-Family Home Transactions. (2017). Fritzsche, Carolin ; Vandrei, Lars. In: ERES. RePEc:arz:wpaper:eres2017_97. Full description at Econpapers \|\| Download paper
2017	Fiscal Post-Crisis Evolutions in the EU. (2017). Draighici, Liliana Anamaria ; Baidiircea, Roxana. In: Finante - provocarile viitorului (Finance - Challenges of the Future). RePEc:aio:fpvfcf:v:1:y:2017:i:19:p:145-152. Full description at Econpapers \|\| Download paper
2017	The Political Economy of Taxation in Europe. (2017). Profeta, Paola ; Scabrosetti, Simona. In: Hacienda PÃºblica EspaÃ±ola. RePEc:hpe:journl:y:2017:v:220:i:1:p:139-172. Full description at Econpapers \|\| Download paper
2017	A new approach to governance and integration in EMU for an optimal use of economic policy framework - priority to financial union. (2017). Papaspyrou, Theodoros S. In: Working Papers. RePEc:bog:wpaper:229. Full description at Econpapers \|\| Download paper
2017	Post-crisis economic policy coordination in the EU: The European Semester as trigger for the Europeanization of national policies? An analysis of the European Semesters impact on French environmental . (2017). Schreiber, Tim . In: PIPE - Papers on International Political Economy. RePEc:zbw:fubipe:292017. Full description at Econpapers \|\| Download paper
2017	The German Real Estate Transfer Tax: Evidence for Single-Family Home Transactions. (2017). Fritzsche, Carolin ; Vandrei, Lars. In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168307. Full description at Econpapers \|\| Download paper
2017	Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base. (2017). Pontikakis, Dimitrios ; d'Andria, Diego ; Skonieczna, Agnieszka . In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:201703. Full description at Econpapers \|\| Download paper
2017	Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2017). Richter, Wolfram. In: CESifo Working Paper Series. RePEc:ces:ceswps:_6564. Full description at Econpapers \|\| Download paper
2017	Spillover from the Haven: Cross-border Externalities of Patent Box Regimes within Multinational Firms. (2017). Schwab, Thomas ; Todtenhaupt, Maximilian . In: Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking. RePEc:zbw:vfsc17:168148. Full description at Econpapers \|\| Download paper
2017	Tax Policies in the European Union: 2017 Survey. (2017). NicodÃÂ¨me, GaÃÂ«tan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2017. Full description at Econpapers \|\| Download paper
2017	Tax incentives for research and development and their use in tax planning. (2017). Pfeiffer, Olena ; Spengel, Christoph. In: ZEW Discussion Papers. RePEc:zbw:zewdip:17046. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2016

Year	Citing document
2016	Government Funding Privileges in European Financial Law : Making Public Debt Everybodys Favourite?. (2016). van Riet, Ad. In: Discussion Paper. RePEc:tiu:tiucen:b1290139-3e4e-4a2d-a783-930c740f1e1c. Full description at Econpapers \|\| Download paper

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

10 most frequent citing series

#	Series	Cites
1	Taxation Papers / Directorate General Taxation and Customs Union, European Commission	24
2	MPRA Paper / University Library of Munich, Germany	20
3	Chapters / Edward Elgar Publishing	5
4	International Tax and Public Finance / Springer	5
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	5
6	Studies on Growth with Equity / International Labour Office, Research Department	4
7	ZEW Expertises / ZEW - Zentrum fÃ¼r EuropÃ¤ische Wirtschaftsforschung / Center for European Economic Research	4
8	WIFO Studies / WIFO	4
9	CESifo Forum / ifo Institute - Leibniz Institute for Economic Research at the University of Munich	3
10	Hacienda PÃºblica EspaÃ±ola / IEF	3
11	CESifo Working Paper Series / CESifo Group Munich	3

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.