Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2021-12-03 12:50:59]
5 Years H
15
Impact Factor
0.33
5 Years IF
0.38
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 0.13 0 0 0 0 0 0 0 0 0 0 0.06
1995 0 0.18 0 0 0 0 0 0 0 0 0 0 0.09
1996 0 0.21 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 0.21
2000 0 0.44 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 0.42 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 38 0 0 0 0 0 0.27
2005 0 0.49 0 0 1 8 21 0 7 7 0 0 0.29
2006 0.88 0.47 0.8 0.88 2 10 9 7 8 8 7 8 7 0 0 0.27
2007 0.67 0.39 0.64 0.7 1 11 14 7 15 3 2 10 7 0 0 0.22
2008 1 0.46 0.46 0.45 2 13 20 6 21 3 3 11 5 0 1 0.5 0.23
2009 1 0.43 0.58 0.38 6 19 67 11 32 3 3 13 5 0 6 1 0.23
2010 0.75 0.37 0.54 0.58 7 26 75 14 46 8 6 12 7 4 28.6 5 0.71 0.19
2011 1.38 0.47 1.23 1.06 4 30 33 37 83 13 18 18 19 10 27 3 0.75 0.25
2012 1.55 0.5 1.26 1.25 4 34 36 39 126 11 17 20 25 13 33.3 2 0.5 0.25
2013 1.25 0.5 1.44 1.35 5 39 53 53 182 8 10 23 31 10 18.9 3 0.6 0.24
2014 1.11 0.53 0.98 1.04 11 50 139 49 231 9 10 26 27 0 6 0.55 0.27
2015 3.06 0.53 1.73 1.97 10 60 77 104 335 16 49 31 61 6 5.8 3 0.3 0.27
2016 1.71 0.54 1.21 1.21 6 66 7 80 415 21 36 34 41 2 2.5 2 0.33 0.28
2017 1.13 0.54 0.84 1.17 4 70 5 59 474 16 18 36 42 0 0 0.27
2018 0.4 0.53 1.03 1.31 4 74 7 76 550 10 4 36 47 0 5 1.25 0.27
2019 0.25 0.55 0.59 0.66 2 76 2 45 595 8 2 35 23 0 1 0.5 0.33
2020 0.33 0.63 0.3 0.38 0 76 0 23 618 6 2 26 10 0 0 0.58
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.

Full description at Econpapers || Download paper

61
22015Patent 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

40
32010Financial Sector Taxation. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025.

Full description at Econpapers || Download paper

38
42015Tax 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

30
52014Addressing 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

27
62014Tax 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

25
72013The 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

25
82009Corporate 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
9Formulary 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

22
102009Tax 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.

Full description at Econpapers || Download paper

21
112013Tax 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

20
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

20
132012Tax 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.

Full description at Econpapers || Download paper

19
142010The 2008 Financial Crisis and Taxation Policy. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020.

Full description at Econpapers || Download paper

19
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

16
162008The 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

15
17Corporate tax policy and incorporation in the EU.. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011.

Full description at Econpapers || Download paper

15
182004Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001.

Full description at Econpapers || Download paper

14
192010Innovative Financing at a Global Level. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023.

Full description at Econpapers || Download paper

14
202004VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002.

Full description at Econpapers || Download paper

12
212009The 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

12
222012The Debt-Equity Bias: consequences and solutions. (2012). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033.

Full description at Econpapers || Download paper

11
232014Debt 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

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

Full description at Econpapers || Download paper

10
252011Quality 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

10
262011The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; Nicodème, Gaëtan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027.

Full description at Econpapers || Download paper

8
272013Recent 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.

Full description at Econpapers || Download paper

7
282016Financial Transaction Taxes in the European Union. (2016). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062.

Full description at Econpapers || Download paper

7
292006The 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
302018How 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

7
312010Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022.

Full description at Econpapers || Download paper

6
322017Tax Uncertainty: Evidence and Policy Responses. (2017). Zangari, Ernesto ; Hemmelgarn, Thomas ; Caiumi, Antonella. In: Taxation Papers. RePEc:tax:taxpap:0067.

Full description at Econpapers || Download paper

6
332004Measuring 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

6
342014Financial 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

6
352010Tax 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.

Full description at Econpapers || Download paper

6
362008Study 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
372014Effective 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

5
382004An 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

5
392014Fiscal 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

4
402019Estimating International Tax Evasion by Individuals. (2019). Case, Ecopa. In: Taxation Papers. RePEc:tax:taxpap:0076.

Full description at Econpapers || Download paper

3
412014A 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

3
422010Taxation 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
432009Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015.

Full description at Econpapers || Download paper

3
442006A 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
452015Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060.

Full description at Econpapers || Download paper

3
46European 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

3
472015Improving VAT compliance – 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
482014Behavioural Economics and Taxation. (2014). Herrmann, Benedikt ; Weber, Till Olaf ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0041.

Full description at Econpapers || Download paper

2
492004Examination 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

2
502015Revenue 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
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015Patent 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

14
22014Thin 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

12
32013The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0035.

Full description at Econpapers || Download paper

8
42014Debt 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

4
52015Tax 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

4
62014Addressing 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

4
72008The 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

4
82017Tax Uncertainty: Evidence and Policy Responses. (2017). Zangari, Ernesto ; Hemmelgarn, Thomas ; Caiumi, Antonella. In: Taxation Papers. RePEc:tax:taxpap:0067.

Full description at Econpapers || Download paper

4
92005Formulary 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
102018How 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

3
112016Financial Transaction Taxes in the European Union. (2016). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062.

Full description at Econpapers || Download paper

3
122019Estimating International Tax Evasion by Individuals. (2019). Case, Ecopa. In: Taxation Papers. RePEc:tax:taxpap:0076.

Full description at Econpapers || Download paper

3
132014Fiscal 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
142014Financial 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

2
152013Tax 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

2
162007Corporate tax policy and incorporation in the EU.. (2007). Nicodème, Gaëtan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 2
YearTitle
2020A destination-based allowance for corporate equity. (2020). Klemm, Alexander ; Hebous, Shafik. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09583-4.

Full description at Econpapers || Download paper

2020An economic assessment of the evolution of the corporate tax system in Italy. (2020). Zangari, Ernesto. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1291_20.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2019

YearCiting document
2019Tax Policies in the European Union: 2020 Survey. (2019). Nicodème, Gaëtan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2020.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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

Full description at Econpapers || Download paper

2018A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik. In: IMF Working Papers. RePEc:imf:imfwpa:2018/239.

Full description at Econpapers || Download paper

2018Tax Policies in the European Union: 2018 Survey. (2018). Nicodème, Gaëtan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2018.

Full description at Econpapers || Download paper

Recent citations received in 2017

YearCiting document