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Citation Profile [Updated: 2021-10-07 07:43:44]
5 Years H
7
Impact Factor
0.43
5 Years IF
0.62
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 0.14 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 0.14 0 0 0 0 0 0 0 0 0 0 0.07
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 0.13
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 0.22
2000 0 0.45 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 0.43 0 0 0 0 0 0 0 0 0 0 0.24
2003 0 0.43 0 0 0 0 0 0 0 0 0 0 0.24
2004 0 0.47 0 0 0 0 0 0 0 0 0 0 0.27
2005 0 0.5 0 0 0 0 0 0 0 0 0 0 0.29
2006 0 0.48 0 0 0 0 0 0 0 0 0 0 0.27
2007 0 0.4 0 0 0 0 0 0 0 0 0 0 0.22
2008 0 0.46 0 0 0 0 0 0 0 0 0 0 0.23
2009 0 0.44 0 0 0 0 0 0 0 0 0 0 0.23
2010 0 0.38 0 0 0 0 0 0 0 0 0 0 0.19
2011 0 0.47 0 0 10 10 28 0 0 0 0 0 0.25
2012 0 0.51 0 0 4 14 13 0 10 10 0 0 0.26
2013 0.29 0.52 0.32 0.29 5 19 20 6 6 14 4 14 4 0 0 0.24
2014 0.44 0.54 0.43 0.42 2 21 11 9 15 9 4 19 8 0 0 0.28
2015 0.43 0.54 0.61 0.43 2 23 51 14 29 7 3 21 9 0 5 2.5 0.27
2016 2.5 0.56 0.72 0.74 6 29 22 21 50 4 10 23 17 0 3 0.5 0.28
2017 1.63 0.56 0.7 1 4 33 10 23 73 8 13 19 19 0 0 0.28
2018 1.1 0.56 1.05 1.37 8 41 7 43 116 10 11 19 26 5 11.6 1 0.13 0.28
2019 0.5 0.58 0.47 0.77 6 47 13 22 138 12 6 22 17 0 1 0.17 0.35
2020 0.43 0.67 0.53 0.62 6 53 5 28 166 14 6 26 16 0 1 0.17 0.63
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
12015The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en.

Full description at Econpapers || Download paper

52
22016Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en.

Full description at Econpapers || Download paper

16
32011Tax Reform Trends in OECD Countries. (2011). Brys, Bert ; Matthews, Stephen ; Owens, Jeffrey . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en.

Full description at Econpapers || Download paper

12
42013Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Brys, Bert ; Mellbye, Kirsti ; Paturot, Dominique . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en.

Full description at Econpapers || Download paper

11
52019Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en.

Full description at Econpapers || Download paper

9
62017The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en.

Full description at Econpapers || Download paper

8
72014The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en.

Full description at Econpapers || Download paper

7
82018Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en.

Full description at Econpapers || Download paper

7
92012Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Thomas, Alastair ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en.

Full description at Econpapers || Download paper

6
102016The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Thomas, Alastair ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en.

Full description at Econpapers || Download paper

5
112014Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en.

Full description at Econpapers || Download paper

5
122012Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa. (2012). Gandullia, Luca ; Thomas, Alastair ; Iacobone, Nicola . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:14-en.

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5
132013Tax Policy and Tax Reform in the Peoples Republic of China. (2013). Brys, Bert ; Wang, Xiao ; Matthews, Stephen ; Herd, Richard . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:18-en.

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5
142011Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en.

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5
152011Consumption Taxation as an Additional Burden on Labour Income. (2011). Picos, Fidel ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:7-en.

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4
162013Taxation of Dividend, Interest, and Capital Gain Income. (2013). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:19-en.

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4
172011The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en.

Full description at Econpapers || Download paper

4
182020Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en.

Full description at Econpapers || Download paper

3
192019Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en.

Full description at Econpapers || Download paper

3
202016Fiscal incentives for R&D and innovation in a diverse world. (2016). Neubig, Thomas ; Appelt, Silvia ; Galindo-Rueda, Fernando. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en.

Full description at Econpapers || Download paper

3
212011Making Fundamental Tax Reform Happen. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en.

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2
222019Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en.

Full description at Econpapers || Download paper

2
232017Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en.

Full description at Econpapers || Download paper

2
242020The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates. (2020). Gonzalez, Ana Cinta ; Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en.

Full description at Econpapers || Download paper

2
252012Trends in Personal Income Tax and Employee Social Security Contribution Schedules. (2012). Brys, Bert ; Mellbye, Kirsti ; Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:12-en.

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2
262018Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en.

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1
272011Corporate Taxation and SMEs: The Italian Experience: The Italian Experience. (2011). Manzo, Marco. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:6-en.

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1
282011Trends in Top Incomes and their Tax Policy Implications. (2011). Matthews, Stephen . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:4-en.

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1
292020Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en.

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1
302017Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en.

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1
312019The potential of tax microdata for tax policy. (2019). Kennedy, Sean . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en.

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1
322012Taxes and Investment in Skills. (2012). Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en.

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1
332019Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice. (2019). van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:44-en.

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1
342018Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Modica, Emmanuelle ; Harding, Michelle ; Laudage, Sabine. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en.

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1
352013The Tax Policy Landscape Five Years after the Crisis. (2013). Mellbye, Kirsti ; Matthews, Stephen ; Leblanc, Pierre . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:17-en.

Full description at Econpapers || Download paper

1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en.

Full description at Econpapers || Download paper

13
22019Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en.

Full description at Econpapers || Download paper

9
32018Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en.

Full description at Econpapers || Download paper

7
42011Tax Reform Trends in OECD Countries. (2011). Brys, Bert ; Matthews, Stephen ; Owens, Jeffrey . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en.

Full description at Econpapers || Download paper

3
52012Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Thomas, Alastair ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en.

Full description at Econpapers || Download paper

3
62019Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en.

Full description at Econpapers || Download paper

3
72020Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en.

Full description at Econpapers || Download paper

3
82013Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Brys, Bert ; Mellbye, Kirsti ; Paturot, Dominique . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en.

Full description at Econpapers || Download paper

3
92017The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en.

Full description at Econpapers || Download paper

3
102011The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en.

Full description at Econpapers || Download paper

3
112017Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en.

Full description at Econpapers || Download paper

2
122019Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en.

Full description at Econpapers || Download paper

2
132016Fiscal incentives for R&D and innovation in a diverse world. (2016). Neubig, Thomas ; Appelt, Silvia ; Galindo-Rueda, Fernando. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en.

Full description at Econpapers || Download paper

2
142014Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en.

Full description at Econpapers || Download paper

2
152020The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates. (2020). Gonzalez, Ana Cinta ; Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en.

Full description at Econpapers || Download paper

2
162016Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en.

Full description at Econpapers || Download paper

2
172016The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Thomas, Alastair ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en.

Full description at Econpapers || Download paper

2
182014The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 6
YearTitle
2020Top Incomes in Ireland: Reconciling Evidence from Tax Records and Household Survey Data. (2020). Doorley, Karina ; McTague, Alyvia ; Callan, Tim. In: IZA Discussion Papers. RePEc:iza:izadps:dp13585.

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2020Die OECD-Vorschläge zur Reform der Unternehmensteuer – ein Plan mit unerwünschten Nebenwirkungen?. (2020). Jaag, Christian ; Fuest, Clemens ; Cavelti, Luzius ; Schon, Wolfgang ; Schneemelcher, Pola ; Riedel, Nadine ; Oestreicher, Andreas ; Schanz, Deborah ; Englisch, Joachim ; Saint-Amans, Pascal. In: ifo Schnelldienst. RePEc:ces:ifosdt:v:73:y:2020:i:03:p:03-32.

Full description at Econpapers || Download paper

2020Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers. (2020). Dezhina, Irina ; Ponomarev, Alexey ; Gareev, Timur ; Nafikova, Tamam. In: Foresight and STI Governance (Foresight-Russia till No. 3/2015). RePEc:hig:fsight:v:14:y:2020:i:2:p:51-62.

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2020Money for Nothin’ – Digitalization and Fluid Tax Bases. (2020). Blix, Mrten. In: Working Paper Series. RePEc:hhs:iuiwop:1316.

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2020Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?. (2020). Sanchez, Alfonso R. In: Studies on the Spanish Economy. RePEc:fda:fdaeee:eee2020-45.

Full description at Econpapers || Download paper

2020Policies for Switzerland’s ageing society. (2020). Ollivaud, Patrice ; Lewis, Christine. In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1600-en.

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Recent citations
Recent citations received in 2020

YearCiting document
2020An Analysis of the Tax Incidence of VAT to Milk in Malawi. (2020). Toma, Luiza ; Akaichi, Faical ; Revoredo-Giha, Cesar. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8003-:d:420589.

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Recent citations received in 2019

YearCiting document
2019Normativa de cotización y pensiones de trabajadores autónomos en España: ¿Se incentiva al ahorro de ciclo vital?. (2019). SANCHEZ MARTIN, ALFONSO. In: Studies on the Spanish Economy. RePEc:fda:fdaeee:eee2019-18.

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Recent citations received in 2018

YearCiting document
2018Tax reform to support growth and employment in Finland. (2018). André, Christophe ; Hwang, Hyunjeong ; Andre, Christophe. In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1468-en.

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Recent citations received in 2017

YearCiting document