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

Citation Profile [Updated: 2020-06-03 07:38:54]
5 Years H
14
Impact Factor
0
5 Years IF
0.46
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 0.13 0 0 0 0 0 0 0 0 0 0 0.07
1991 0 0.11 0 0 0 0 0 0 0 0 0 0 0.06
1992 0 0.1 0 0 0 0 0 0 0 0 0 0 0.07
1993 0 0.13 0 0 0 0 0 0 0 0 0 0 0.07
1994 0 0.13 0 0 0 0 0 0 0 0 0 0 0.06
1995 0 0.19 0 0 0 0 0 0 0 0 0 0 0.09
1996 0 0.22 0 0 0 0 0 0 0 0 0 0 0.12
1997 0 0.23 0 0 0 0 0 0 0 0 0 0 0.12
1998 0 0.24 0 0 0 0 0 0 0 0 0 0 0.15
1999 0 0.32 0 0 0 0 0 0 0 0 0 0 0.21
2000 0 0.47 0 0 0 0 0 0 0 0 0 0 0.2
2001 0 0.4 0 0 0 0 0 0 0 0 0 0 0.22
2002 0 0.41 0 0 0 0 0 0 0 0 0 0 0.23
2003 0 0.42 0 0 0 0 0 0 0 0 0 0 0.24
2004 0 0.47 0 0 7 7 36 0 0 0 0 0 0.27
2005 0.14 0.49 0.13 0.14 1 8 19 1 1 7 1 7 1 0 0 0.29
2006 0.88 0.48 0.8 0.88 2 10 9 7 9 8 7 8 7 0 0 0.27
2007 0.67 0.41 0.64 0.7 1 11 13 7 16 3 2 10 7 0 0 0.22
2008 1 0.46 0.46 0.45 2 13 18 6 22 3 3 11 5 0 1 0.5 0.23
2009 1 0.43 0.58 0.38 6 19 62 11 33 3 3 13 5 0 6 1 0.23
2010 0.75 0.37 0.54 0.58 7 26 70 14 47 8 6 12 7 4 28.6 5 0.71 0.2
2011 1.31 0.47 1.2 1 4 30 33 36 83 13 17 18 18 10 27.8 3 0.75 0.25
2012 1.55 0.5 1.21 1.2 4 34 30 37 124 11 17 20 24 13 35.1 1 0.25 0.26
2013 1.25 0.52 1.49 1.35 5 39 48 54 182 8 10 23 31 10 18.5 4 0.8 0.24
2014 1 0.54 0.96 1.04 11 50 116 48 230 9 9 26 27 0 6 0.55 0.28
2015 3 0.54 1.68 1.94 10 60 61 101 331 16 48 31 60 6 5.9 3 0.3 0.28
2016 1.62 0.57 1.05 1.15 6 66 3 69 400 21 34 34 39 0 1 0.17 0.29
2017 1.13 0.58 0.8 1.14 4 70 0 56 456 16 18 36 41 0 0 0.28
2018 0.2 0.6 0.85 1.17 4 74 1 63 519 10 2 36 42 0 2 0.5 0.31
2019 0 0.65 0.44 0.46 1 75 0 33 552 8 35 16 0 0 0.38
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
#YearTitleCited
12014Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042.

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52
22010Financial Sector Taxation. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025.

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36
32015Tax reforms in EU Member States - 2015 Report. (2015). Nicodème, Gaëtan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058.

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31
42015Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057.

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24
52014Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0048.

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24
62014Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems. (2014). Zangari, Ernesto. In: Taxation Papers. RePEc:tax:taxpap:0044.

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23
72009Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014.

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22
82011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0028.

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21
92013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report. (2013). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038.

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21
10Formulary 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.

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20
112013The 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.

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19
122009Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018.

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19
132010The 2008 Financial Crisis and Taxation Policy. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020.

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17
142009Alternative 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.

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16
152012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0034.

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14
16Corporate tax policy and incorporation in the EU.. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011.

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14
172004VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002.

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13
182008The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012.

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13
192010Innovative Financing at a Global Level. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023.

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12
202004Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001.

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11
212012The Debt-Equity Bias: consequences and solutions. (2012). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033.

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11
222009The role of fiscal instruments in environmental policy. (2009). Nicodème, Gaëtan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019.

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10
232011Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris. In: Taxation Papers. RePEc:tax:taxpap:0029.

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10
242012Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032.

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9
252006The 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.

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7
262014Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; Nicodème, Gaëtan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050.

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7
272011The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; Nicodème, Gaëtan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027.

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7
282010Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). Wöhlbier, Florian ; Prammer, Doris ; Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0024.

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6
292008Study 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.

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6
302010Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022.

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6
312004Measuring 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.

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6
322013Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, Gaëlle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039.

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6
332014Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). Nicodème, Gaëtan ; Cariboni, Jessica ; Cannas, Giusi ; Nicodeme, Gaetan ; Zedda, Stefano ; Marchesi, Massimo ; Giudici, Marco Petracco . In: Taxation Papers. RePEc:tax:taxpap:0043.

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5
342014Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; Nicodème, Gaëtan ; Barrios, Salvador ; Antonio Jesus Sanchez Fuentes, ; Nicodeme, Gaetan ; Antonio Jesus Sanchez Fuentes, . In: Taxation Papers. RePEc:tax:taxpap:0045.

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5
352004An 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.

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5
362016Financial Transaction Taxes in the European Union. (2016). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062.

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3
372013Study on the Impacts of Fiscal Devaluation. (2013). Piccoli, Luca ; Mangiavacchi, Lucia ; CPB Netherlands, . In: Taxation Papers. RePEc:tax:taxpap:0036.

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3
38European Tax Survey. (2004). Vanborren, Werner ; Kosonen, Katri ; Cattoir, Philippe ; Bucher, Anne ; Koevoets, Wim ; Mors, Matthias . In: Taxation Papers. RePEc:tax:taxpap:0003.

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3
392015Improving VAT compliance – random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Herrmann, Benedikt ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0051.

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3
402010Taxation and the Quality of Institutions: Asymmetric Effects on FDI. (2010). Fatica, Serena. In: Taxation Papers. RePEc:tax:taxpap:0021.

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3
412006A history of the tax package: The principles and issues underlying the community approach.. (2006). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0010.

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3
422004Examination 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.

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2
432015Revenue for EMU: A contribution to the debate on Fiscal Union. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0054.

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2
442014Fiscal Devaluations in the Euro Area: What has been done since the crisis?. (2014). Puglisi, Laura . In: Taxation Papers. RePEc:tax:taxpap:0047.

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2
452015Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060.

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2
462018How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2018). Nicola, Branzoli ; Antonella, Caiumi. In: Taxation Papers. RePEc:tax:taxpap:0072.

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2
472014A 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.

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2
482009Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015.

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2
492014Tax Compliance Social Norms and Institutional Quality: An Evolutionary Theory of Public Good Provision. (2014). Nicolaides, Panayiotis. In: Taxation Papers. RePEc:tax:taxpap:0046.

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1
502014Behavioural Economics and Taxation. (2014). Herrmann, Benedikt ; Weber, Till Olaf ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0041.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015Tax reforms in EU Member States - 2015 Report. (2015). Nicodème, Gaëtan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058.

Full description at Econpapers || Download paper

12
22014Addressing 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

11
32014Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042.

Full description at Econpapers || Download paper

9
42013The 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
52015Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Barrios, Salvador ; Alstadsæter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057.

Full description at Econpapers || Download paper

7
62013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report. (2013). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038.

Full description at Econpapers || Download paper

6
72014Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). Nicodème, Gaëtan ; 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

4
82005Formulary 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

3
92014Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; Nicodème, Gaëtan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050.

Full description at Econpapers || Download paper

3
102012Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032.

Full description at Econpapers || Download paper

3
112004An 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
122011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0028.

Full description at Econpapers || Download paper

2
132018How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2018). Nicola, Branzoli ; Antonella, Caiumi. In: Taxation Papers. RePEc:tax:taxpap:0072.

Full description at Econpapers || Download paper

2
142014Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; Nicodème, Gaëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0048.

Full description at Econpapers || Download paper

2
152009Alternative 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
162004VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002.

Full description at Econpapers || Download paper

2
172014Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; Nicodème, Gaëtan ; 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
182009The role of fiscal instruments in environmental policy. (2009). Nicodème, Gaëtan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019.

Full description at Econpapers || Download paper

2
192008The 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

2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2018
YearCiting document
2018Firms’ investments during two crises. (2018). Sette, Enrico ; De Socio, Antonio. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1173_18.

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2018A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7363.

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Recent citations received in 2016
YearCiting document
2016Government 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.

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