Citation analysis for National Tax Journal / National Tax Association

Citation Profile [Updated: 2019-12-04 10:36:47]

5 Years H

Impact Factor

0.53

5 Years IF

0.64

Data available in this report

[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	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.05	0.08	0.24	0.05	74	74	332	18	18	194	9	194	9	1	5.6		0	0.04
1991	0.05	0.08	0.23	0.04	84	158	209	36	54	158	8	268	11		0	2	0.02	0.04
1992	0.06	0.08	0.2	0.05	66	224	445	40	98	158	10	352	17		0	5	0.08	0.04
1993	0.04	0.1	0.14	0.05	76	300	536	41	139	150	6	418	19	2	4.9	2	0.03	0.05
1994	0.11	0.11	0.31	0.08	100	400	626	121	264	142	15	384	30	59	48.8	33	0.33	0.05
1995	0.13	0.19	0.36	0.15	84	484	505	172	438	176	23	400	59	48	27.9	16	0.19	0.08
1996	0.15	0.22	0.46	0.16	83	567	578	259	697	184	28	410	66	100	38.6	14	0.17	0.1
1997	0.19	0.22	0.45	0.18	90	657	490	294	994	167	32	409	75	85	28.9	29	0.32	0.09
1998	0.24	0.26	0.49	0.23	92	749	647	367	1364	173	41	433	99	113	30.8	20	0.22	0.12
1999	0.17	0.28	0.38	0.17	96	845	1602	320	1688	182	31	449	78	22	6.9	11	0.11	0.14
2000	0.29	0.33	0.46	0.25	124	969	1007	447	2135	188	55	445	110	20	4.5	19	0.15	0.15
2001	0.48	0.36	0.57	0.33	88	1057	1036	596	2734	220	106	485	158	28	4.7	31	0.35	0.15
2002	0.36	0.39	0.65	0.35	51	1108	465	718	3456	212	77	490	173	35	4.9	13	0.25	0.21
2003	0.4	0.4	0.67	0.4	47	1155	542	768	4225	139	55	451	180	9	1.2	5	0.11	0.2
2004	0.63	0.45	0.72	0.51	48	1203	568	866	5094	98	62	406	207		0	10	0.21	0.2
2005	0.49	0.46	0.76	0.46	44	1247	333	945	6039	95	47	358	166	5	0.5	4	0.09	0.22
2006	0.53	0.46	0.75	0.51	47	1294	385	969	7008	92	49	278	142	3	0.3	1	0.02	0.21
2007	0.43	0.42	0.73	0.49	43	1337	329	981	7990	91	39	237	117	10	1	3	0.07	0.18
2008	0.66	0.44	0.73	0.53	43	1380	275	1010	9001	90	59	229	122	6	0.6	6	0.14	0.21
2009	0.3	0.44	0.72	0.56	37	1417	374	1013	10017	86	26	225	126	10	1	6	0.16	0.21
2010	0.53	0.43	0.68	0.48	47	1464	321	989	11009	80	42	214	102	35	3.5	5	0.11	0.18
2011	0.52	0.46	0.65	0.49	41	1505	337	981	11993	84	44	217	106	53	5.4	13	0.32	0.21
2012	0.69	0.47	0.69	0.64	40	1545	242	1068	13064	88	61	211	134	42	3.9	4	0.1	0.19
2013	0.69	0.53	0.7	0.63	34	1579	211	1106	14170	81	56	208	130	46	4.2	11	0.32	0.22
2014	0.89	0.55	0.99	1.05	36	1615	61	1604	15776	74	66	199	209	40	2.5	9	0.25	0.22
2015	0.47	0.56	0.78	0.75	45	1660	115	1299	17075	70	33	198	149		0	1	0.02	0.21
2016	0.32	0.58	0.74	0.74	38	1698	78	1253	18328	81	26	196	146	7	0.6	6	0.16	0.2
2017	0.65	0.6	0.73	0.74	35	1733	15	1257	19585	83	54	193	142	10	0.8	1	0.03	0.22
2018	0.53	0.76	0.63	0.64	29	1762	6	1104	20689	73	39	188	120		0		0	0.31

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until 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:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

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:2:p:269-304. Full description at Econpapers \|\| Download paper	726
2	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	707
3	1999	Lessons From Behavioral Responses to International Taxation. (1999). Hines, James ; James, . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:305-22. Full description at Econpapers \|\| Download paper	302
4	1999	Lessons from Behavioral Responses to International Taxation. (1999). 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	257
5	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan K. ; 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	219
6	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39. Full description at Econpapers \|\| Download paper	184
7	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	164
8	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:2:p:203-30. Full description at Econpapers \|\| Download paper	163
9	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	153
10	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:1:p:89-101. Full description at Econpapers \|\| Download paper	152
11	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	152
12	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). Jackson, Betty ; McKee, Michael J. ; Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	149
13	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:3:p:629-62. Full description at Econpapers \|\| Download paper	149
14		Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey S. ; Besley, Timothy J.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	148
15	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	145
16	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	136
17	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:1:p:107-14. Full description at Econpapers \|\| Download paper	135
18	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	134
19	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	125
20	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P.. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39. Full description at Econpapers \|\| Download paper	122
21	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	114
22	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:7-26. Full description at Econpapers \|\| Download paper	113
23	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82. Full description at Econpapers \|\| Download paper	109
24	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82. Full description at Econpapers \|\| Download paper	108
25	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:4:p:773-88. Full description at Econpapers \|\| Download paper	108
26	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	104
27	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:2:p:165-76. Full description at Econpapers \|\| Download paper	99
28	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	98
29	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	94
30	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects. (2000). Rosenbaum, Dan T ; Meyer, Bruce D. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1027-62. Full description at Econpapers \|\| Download paper	94
31	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Christian, Charles W. ; Blumenthal, Marsha ; Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	93
32	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	92
33	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell H. ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	91
34	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	91
35		Social Security Rules and Marginal Tax Rates. (1992). 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	90
36	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Meyer, Bruce D. ; Rosenbaum, Dan T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62. Full description at Econpapers \|\| Download paper	89
37	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	89
38	1992	Social Security Rules and Marginal Tax Rates. (1992). Samwick, Andrew ; Feldstein, Martin. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:1-22. Full description at Econpapers \|\| Download paper	85
39	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:4:p:1063-1106. Full description at Econpapers \|\| Download paper	84
40	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	82
41	1997	Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Goulder, Lawrence H ; Bovenberg, Lans A. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:1:p:59-88. Full description at Econpapers \|\| Download paper	73
42	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	73
43	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	72
44	1993	Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). . In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:207-27. Full description at Econpapers \|\| Download paper	71
45	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	70
46	2001	Repatriation Taxes and Dividend Distortions. (2001). Hines, James ; Foley, Fritz C ; Desai, Mihir A ; James, . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:829-51. Full description at Econpapers \|\| Download paper	65
47	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:3:p:329-36. Full description at Econpapers \|\| Download paper	64
48	2001	Repatriation Taxes and Dividend Distortions. (2001). 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	63
49	2003	Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?. (2003). orszag, peter ; Gruber, Jonathan. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:755-73. Full description at Econpapers \|\| Download paper	63
50	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	62

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:2:p:269-304. Full description at Econpapers \|\| Download paper	68
2	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	68
3	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). Jackson, Betty ; McKee, Michael J. ; Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	36
4	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:1:p:107-14. Full description at Econpapers \|\| Download paper	36
5	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Christian, Charles W. ; Blumenthal, Marsha ; Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	33
6	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	33
7	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	30
8	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	29
9	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey S. ; Besley, Timothy J.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	28
10	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82. Full description at Econpapers \|\| Download paper	27
11	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82. Full description at Econpapers \|\| Download paper	27
12	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:2:p:203-30. Full description at Econpapers \|\| Download paper	26
13	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan K. ; 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	26
14	1999	Lessons From Behavioral Responses to International Taxation. (1999). Hines, James ; James, . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:305-22. Full description at Econpapers \|\| Download paper	23
15	2015	The Initial Incidence of a Carbon Tax Across Income Groups. (2015). Williams, Roberton ; Carbone, Jared ; Morgenstern, Richard D ; Burtraw, Dallas ; Gordon, Hal . In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:1:p:195-214. Full description at Econpapers \|\| Download paper	23
16	2016	The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. (2016). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934. Full description at Econpapers \|\| Download paper	22
17	2013	What Do We Know About Corporate Tax Competition?. (2013). Loretz, Simon ; Devereux, Michael. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:3:p:745-774. Full description at Econpapers \|\| Download paper	21
18	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	20
19	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P.. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39. Full description at Econpapers \|\| Download paper	20
20	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39. Full description at Econpapers \|\| Download paper	20
21	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell H. ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	19
22	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	19
23	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	19
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	18
25	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	18
26	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	17
27	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	17
28	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:2:p:165-76. Full description at Econpapers \|\| Download paper	17
29	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	17
30	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	16
31	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	15
32	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:7-26. Full description at Econpapers \|\| Download paper	15
33	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	15
34	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	14
35	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:4:p:1063-1106. Full description at Econpapers \|\| Download paper	14
36	2013	Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis. (2013). Gravelle, Jennifer. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:185-214. Full description at Econpapers \|\| Download paper	14
37	2013	The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan. (2013). Slemrod, Joel ; Ishida, Ryo ; Hasegawa, Makoto ; Hoopes, Jefrey L. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:3:p:571-608. Full description at Econpapers \|\| Download paper	13
38	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:3:p:629-62. Full description at Econpapers \|\| Download paper	13
39	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	13
40	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	13
41	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	13
42	2008	On the Evolution of Fiscal Federalism: Theory and Institutions. (2008). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:2:p:313-34. Full description at Econpapers \|\| Download paper	13
43	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	13
44	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	12
45	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	12
46	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	12
47	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	12
48	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:4:p:773-88. Full description at Econpapers \|\| Download paper	12
49	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	12
50	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	12

Citing documents used to compute impact factor: 39

Year	Title
2018	Taming Tax Competition with a European Corporate Income Tax. (2018). le cacheux, jacques ; Candau, Fabien ; LeCacheux, Jacques . In: Post-Print. RePEc:hal:journl:hal-02138622. Full description at Econpapers \|\| Download paper
2018	Human Capital and Optimal Redistribution. (2018). Prat, Julien ; Koeniger, Winfried. In: Review of Economic Dynamics. RePEc:red:issued:15-273. Full description at Econpapers \|\| Download paper
2018	The unintended impact of tax and expenditure limitations on the use of special districts: the politics of circumvention. (2018). Zhang, Pengju . In: Economics of Governance. RePEc:spr:ecogov:v:19:y:2018:i:1:d:10.1007_s10101-017-0198-4. Full description at Econpapers \|\| Download paper
2018	Self-imposition of public oversight. (2018). Gradstein, Mark. In: Public Choice. RePEc:kap:pubcho:v:175:y:2018:i:1:d:10.1007_s11127-018-0515-7. Full description at Econpapers \|\| Download paper
2018	Taxes and Household Labor Supply: Estimating Distributional Effects of Nonlinear Prices on Multidimensional Choice. (2018). Liang, Che-Yuan. In: Working Paper Series. RePEc:hhs:uunewp:2018_002. Full description at Econpapers \|\| Download paper
2018	The effect of child allowances on the labor supply: Evidence from the early 2000s. (2018). Mazar, Yuval. In: Bank of Israel Working Papers. RePEc:boi:wpaper:2018.07. Full description at Econpapers \|\| Download paper
2018	Taxes, benefits and labour force participation: A survey of the quasi-experimental literature. (2018). Lundberg, Jacob ; Norell, John. In: Ratio Working Papers. RePEc:hhs:ratioi:0313. Full description at Econpapers \|\| Download paper
2018	The Impact of Universal Child Benefits on Family Health and Behaviours. (2018). MAO TAKONGMO, Charles Olivier ; Lebihan, Laetitia. In: MPRA Paper. RePEc:pra:mprapa:87480. Full description at Econpapers \|\| Download paper
2018	The impact of universal child benefits on family health and behaviours. (2018). Lebihan, Laetitia ; Takongmo, Charles-Olivier Mao. In: Research in Economics. RePEc:eee:reecon:v:72:y:2018:i:4:p:415-427. Full description at Econpapers \|\| Download paper
2018	Suddenly Married: Joint Taxation And The Labor Supply Of Same-Sex Married Couples After U.S. v. Windsor. (2018). Isaac, Elliott. In: Working Papers. RePEc:tul:wpaper:1809. Full description at Econpapers \|\| Download paper
2018	Czech Household Tax Burden Estimation. (2018). Moravec, Luka ; Aek, Lubo ; Jeminek, Jakub ; Kukalova, Gabriela. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2018066061557. Full description at Econpapers \|\| Download paper
2018	Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2018). Palansky, Miroslav ; JanskÃÂ½, Petr. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp2018-21. Full description at Econpapers \|\| Download paper
2018	Multinational Profit Shifting and Measures throughout Economic Accounts. (2018). Ruhl, Kim ; Rassier, Dylan G ; Bruner, Jennifer. In: BEA Working Papers. RePEc:bea:wpaper:0150. Full description at Econpapers \|\| Download paper
2018	Intellectual Monopoly in Global Value Chains. (2018). Durand, CÃÂ©dric ; Milberg, William. In: CEPN Working Papers. RePEc:hal:cepnwp:hal-01850438. Full description at Econpapers \|\| Download paper
2018	Intellectual Monopoly in Global Value Chains. (2018). Durand, CÃÂ©dric ; Milberg, William. In: Working Papers. RePEc:new:wpaper:1807. Full description at Econpapers \|\| Download paper
2018	Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe. (2018). Anarfi, Daniel ; Nerudova, Danue. In: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. RePEc:mup:actaun:actaun_2018066030729. Full description at Econpapers \|\| Download paper
2018	The Consequences of the TCJAs International Provisions: Lessons from Existing Research. (2018). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7249. Full description at Econpapers \|\| Download paper
2018	Corporate Social Responsibility and Tax Avoidance. (2018). Goerke, Laszlo. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7297. Full description at Econpapers \|\| Download paper
2018	Multinational Profit Shifting and Measures throughout Economic Accounts. (2018). Bruner, Jennifer ; Ruhl, Kim J ; Rassier, Dylan. In: NBER Chapters. RePEc:nbr:nberch:14142. Full description at Econpapers \|\| Download paper
2018	Big and âunprofitableâ: How 10% of multinational firms do 98% of profit shifting. (2018). Hayley, Reynolds ; Ludvig, Wier. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp2018-111. Full description at Econpapers \|\| Download paper
2018	Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms. (2018). Godar, Sarah. In: Working Papers IES. RePEc:fau:wpaper:wp2018_36. Full description at Econpapers \|\| Download paper
2018	An FDI-driven approach to measuring the scale and economic impact of BEPS. (2018). Rigo, Davide ; Casella, Bruno ; Bolwijn, Richard. In: MPRA Paper. RePEc:pra:mprapa:95189. Full description at Econpapers \|\| Download paper
2018	The Present and Future of Tax Havens / El presente y futuro de los paraÃsos fiscales / El present i futur dels paradisos fiscals. (2018). Hebous, Shafik ; Bilicka, Katarzyna ; Johannesen, Niels ; Esteller-More, Alejandro. In: IEB Reports. RePEc:ieb:report:ieb_report_4_2018. Full description at Econpapers \|\| Download paper
2018	User Charges to Fund State and Local Infrastructure Services. (2018). Wang, Yameng ; Ebel, Robert D. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1813. Full description at Econpapers \|\| Download paper
2018	The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Laplante, Stacie K ; Bornemann, Tobias. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:234. Full description at Econpapers \|\| Download paper
2018	The Impacts of Paid Family Leave Benefits: Regression Kink Evidence from California Administrative Data. (2018). Bana, Sarah ; Rossin-Slater, Maya ; Bedard, Kelly. In: IZA Discussion Papers. RePEc:iza:izadps:dp11381. Full description at Econpapers \|\| Download paper
2018	The Impacts of Paid Family Leave Benefits: Regression Kink Evidence from California Administrative Data. (2018). Bedard, Kelly ; Rossin-Slater, Maya ; Bana, Sarah. In: NBER Working Papers. RePEc:nbr:nberwo:24438. Full description at Econpapers \|\| Download paper
2018	Simulating U.S. Business Cash Flow Taxation in a 17-Region Global Model. (2018). Ye, Yifan ; Lagarda, Guillermo ; Kotlikoff, Laurence J ; Benzell, Seth G. In: Boston University - Department of Economics - The Institute for Economic Development Working Papers Series. RePEc:bos:iedwpr:dp-312. Full description at Econpapers \|\| Download paper
2018	Real estate as a common risk factor in bank stock returns. (2018). Carmichael, Benoit ; Coen, Alain. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:94:y:2018:i:c:p:118-130. Full description at Econpapers \|\| Download paper
2018	Dissecting the EUâs Recent Anti-Tax Avoidance Measures: Merits and Problems. (2018). Ropponen, Olli ; Kari, Seppo ; Todtenhaup, Maximilian ; Simmler, Martin ; Collier, Richard . In: EconPol Policy Reports. RePEc:ces:econpr:_8. Full description at Econpapers \|\| Download paper
2018	When is a carbon price floor desirable?. (2018). Ritz, Robert ; Reiner, David ; Newbery, David M. In: Cambridge Working Papers in Economics. RePEc:cam:camdae:1833. Full description at Econpapers \|\| Download paper
2018	The past and the future of innovation: Some lessons from economic history. (2018). Mokyr, Joel. In: Explorations in Economic History. RePEc:eee:exehis:v:69:y:2018:i:c:p:13-26. Full description at Econpapers \|\| Download paper
2018	Dynamic scoring of tax reforms in the European Union. (2018). Wittneben, Christian ; Varga, Janos ; Peichl, Andreas ; Dolls, Mathias ; Barrios, Salvador ; Riscado, Sara ; Maftei, Anamaria. In: ifo Working Paper Series. RePEc:ces:ifowps:_251. Full description at Econpapers \|\| Download paper
2018	Dynamic Scoring of Tax Reforms in the European Union. (2018). Wittneben, Christian ; Varga, Janos ; Peichl, Andreas ; Dolls, Mathias ; Barrios, Salvador ; Riscado, Sara ; Mafei, Anamaria. In: EconPol Working Paper. RePEc:ces:econwp:_7. Full description at Econpapers \|\| Download paper
2018	Comment on The Economics of Border Adjustment Taxes. (2018). Auerbach, Alan. In: NBER Chapters. RePEc:nbr:nberch:14070. Full description at Econpapers \|\| Download paper
2018	Dynamic Bunching Estimation with Panel Data. (2018). Marx, Benjamin M. In: MPRA Paper. RePEc:pra:mprapa:88647. Full description at Econpapers \|\| Download paper
2018	The impact of financial transaction taxes on stock markets: Short-run effects, long-run effects, and migration. (2018). Noth, Felix ; Lau, Mona ; Eichfelder, Sebastian. In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:228. Full description at Econpapers \|\| Download paper
2018	The impact of expanding Medicaid on health insurance coverage and labor market outcomes. (2018). Frisvold, David ; Jung, Younsoo. In: International Journal of Health Economics and Management. RePEc:kap:ijhcfe:v:18:y:2018:i:2:d:10.1007_s10754-017-9226-8. Full description at Econpapers \|\| Download paper
2018	Curbing corporate debt bias: Do limitations to interest deductibility work?. (2018). de Mooij, Ruud ; Hebous, Shafik. In: Journal of Banking & Finance. RePEc:eee:jbfina:v:96:y:2018:i:c:p:368-378. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2018

Year	Citing document

Recent citations received in 2017

Year	Citing document
2017	Taxes, Transfers, and Womenâs Labor Supply in the United States. (2017). Schmidt, Lucie ; Guldi, Melanie. In: Working Papers. RePEc:cfl:wpaper:2017-01. Full description at Econpapers \|\| Download paper

Recent citations received in 2016

Year	Citing document
2016	The Earned Income Tax Credit: Targeting the Poor but Crowding Out Wealth. (2016). Gottlieb, Charles ; Froemel, M. In: Cambridge Working Papers in Economics. RePEc:cam:camdae:1651. Full description at Econpapers \|\| Download paper
2016	Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase. (2016). Saez, Emmanuel. In: NBER Chapters. RePEc:nbr:nberch:13868. Full description at Econpapers \|\| Download paper
2016	Taxing the Rich More: Preliminary Evidence from the 2013 Tax Increase. (2016). Saez, Emmanuel. In: NBER Working Papers. RePEc:nbr:nberwo:22798. Full description at Econpapers \|\| Download paper
2016	Recent Trends in U.S. Top Income Shares in Tax Record Data Using More Comprehensive Measures of Income Including Accrued Capital Gains. (2016). Larrimore, Jeff ; Burkhauser, Richard ; Armour, Philip ; Auten, Gerald . In: NBER Working Papers. RePEc:nbr:nberwo:23007. Full description at Econpapers \|\| Download paper
2016	The Affordable Care Act, Labor Supply, and Social Welfare. (2016). Gravelle, Jane ; Lowry, Sean . In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:863-882. Full description at Econpapers \|\| Download paper
2016	A data-driven procedure to determine the bunching window: An application to the Netherlands. (2016). Dekker, Vincent ; Bosch, Nicole ; Strohmaier, Kristina. In: Hohenheim Discussion Papers in Business, Economics and Social Sciences. RePEc:zbw:hohdps:052016. Full description at Econpapers \|\| Download paper

Recent citations received in 2015

Year	Citing document
2015	State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data. (2015). Giroud, Xavier ; Rauh, Joshua . In: NBER Working Papers. RePEc:nbr:nberwo:21534. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	CESifo Working Paper Series / CESifo Group Munich	62	298
2	International Tax and Public Finance / Springer	48	250
3	NBER Working Papers / National Bureau of Economic Research, Inc	239	247
4	MPRA Paper / University Library of Munich, Germany	87	238
5	Journal of Public Economics / Elsevier	152	225
6	Working Papers / Tulane University, Department of Economics	18	151
7	IZA Discussion Papers / Institute of Labor Economics (IZA)	90	122
8	arqus Discussion Papers in Quantitative Tax Research / arqus - Arbeitskreis Quantitative Steuerlehre	5	108
9	Regional Science and Urban Economics / Elsevier	66	103
10	Public Budgeting & Finance / Wiley Blackwell	4	94
11	ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research	37	89