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: 2023-01-07 21:26:51]
5 Years H Index
9
Impact Factor (IF)
1.83
5 Years IF
0.93
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
2011 0 0.6 0 0 10 10 44 0 0 0 0 0 0.35
2012 0 0.65 0 0 4 14 22 0 10 10 0 0 0.34
2013 0.64 0.64 0.63 0.64 5 19 29 12 12 14 9 14 9 0 1 0.2 0.34
2014 0.56 0.65 0.76 0.79 2 21 18 16 28 9 5 19 15 0 0 0.34
2015 0.43 0.63 0.7 0.52 2 23 73 16 44 7 3 21 11 1 6.3 5 2.5 0.35
2016 2.5 0.63 0.83 0.83 6 29 30 24 68 4 10 23 19 0 3 0.5 0.34
2017 2.13 0.62 0.91 1.26 4 33 15 30 98 8 17 19 24 0 0 0.34
2018 1.2 0.62 1.17 1.58 8 41 18 48 146 10 12 19 30 5 10.4 1 0.13 0.35
2019 0.5 0.62 0.66 1.09 6 47 22 31 177 12 6 22 24 0 1 0.17 0.37
2020 0.64 0.7 0.72 0.85 6 53 15 38 215 14 9 26 22 0 1 0.17 0.72
2021 1.83 1.01 0.95 0.93 3 56 0 53 268 12 22 30 28 0 1 0.33 0.42
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years 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

69
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

21
32013Average 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

15
42018Corporate 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

15
52011Tax 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

13
62019Exchange 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

12
72014Personal 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

11
82012Shifting 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

10
92020Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en.

Full description at Econpapers || Download paper

9
102017The 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
112013Taxation of Dividend, Interest, and Capital Gain Income. (2013). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:19-en.

Full description at Econpapers || Download paper

8
122011Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en.

Full description at Econpapers || Download paper

8
132014The 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

8
142011The 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

7
152016Fiscal 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

6
162012Trends 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.

Full description at Econpapers || Download paper

6
172011Consumption Taxation as an Additional Burden on Labour Income. (2011). Picos, Fidel ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:7-en.

Full description at Econpapers || Download paper

6
182012Modelling 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.

Full description at Econpapers || Download paper

5
192015Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic. (2015). Brys, Bert ; Perret, Sarah ; Jare, Martin ; Remeta, Jan . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:22-en.

Full description at Econpapers || Download paper

5
202013Tax 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.

Full description at Econpapers || Download paper

5
212016The 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
222019Taxation 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

4
232011Trends in Top Incomes and their Tax Policy Implications. (2011). Matthews, Stephen . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:4-en.

Full description at Econpapers || Download paper

4
242017Permit 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

4
252019Taxing 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.

Full description at Econpapers || Download paper

4
262011Making Fundamental Tax Reform Happen. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en.

Full description at Econpapers || Download paper

3
272018Domestic 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.

Full description at Econpapers || Download paper

3
282011Corporate Taxation and SMEs: The Italian Experience: The Italian Experience. (2011). Manzo, Marco. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:6-en.

Full description at Econpapers || Download paper

2
292022Measuring effective taxation of housing: Building the foundations for policy reform. (2022). Oreilly, Pierce ; Brys, Bert ; Millar-Powell, Bethany ; Thomas, Alastair ; Rehm, Yannic. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:56-en.

Full description at Econpapers || Download paper

2
302012Taxes and Investment in Skills. (2012). Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en.

Full description at Econpapers || Download paper

2
312017Legal 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.

Full description at Econpapers || Download paper

2
322019The use of revenues from carbon pricing. (2019). van Dender, Kurt ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en.

Full description at Econpapers || Download paper

2
332020Corporate 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.

Full description at Econpapers || Download paper

2
342020What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers. (2020). Harding, Michelle ; Simon, Hannah. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:47-en.

Full description at Econpapers || Download paper

2
352017The environmental tax and subsidy reform in Mexico. (2017). Arlinghaus, Johanna ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en.

Full description at Econpapers || Download paper

2
362019Annex - 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
372020The 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
382018Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en.

Full description at Econpapers || Download paper

1
392011What is a Competitive Tax System?. (2011). Matthews, Stephen . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:2-en.

Full description at Econpapers || Download paper

1
402018Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level. (2018). Harding, Michelle ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:34-en.

Full description at Econpapers || Download paper

1
412019The potential of tax microdata for tax policy. (2019). Kennedy, Sean . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en.

Full description at Econpapers || Download paper

1
422021Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Gonzalez, Ana Cinta ; Appelt, Silvia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en.

Full description at Econpapers || Download paper

1
432020Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective. (2020). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:48-en.

Full description at Econpapers || Download paper

1
442011Non-Tax Compulsory Payments as an Additional Burden on Labour Income. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:8-en.

Full description at Econpapers || Download paper

1
452013The 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
462013Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology. (2013). Brys, Bert ; Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:16-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

21
22018Corporate 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

12
32019Exchange 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

12
42020Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en.

Full description at Econpapers || Download paper

9
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

5
62016Tax 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

4
72016Fiscal 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

4
82014Personal 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

3
92019Taxation 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
102018Domestic 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.

Full description at Econpapers || Download paper

3
112011Tax 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
122013Average 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
132019Taxing 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.

Full description at Econpapers || Download paper

3
142017Permit 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

3
152017Legal 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.

Full description at Econpapers || Download paper

2
162019The use of revenues from carbon pricing. (2019). van Dender, Kurt ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en.

Full description at Econpapers || Download paper

2
172020What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers. (2020). Harding, Michelle ; Simon, Hannah. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:47-en.

Full description at Econpapers || Download paper

2
182015Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic. (2015). Brys, Bert ; Perret, Sarah ; Jare, Martin ; Remeta, Jan . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:22-en.

Full description at Econpapers || Download paper

2
192020Corporate 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.

Full description at Econpapers || Download paper

2
202011The 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

2
212019Annex - 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
222020The 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
232017The environmental tax and subsidy reform in Mexico. (2017). Arlinghaus, Johanna ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en.

Full description at Econpapers || Download paper

2
242014The 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
252022Measuring effective taxation of housing: Building the foundations for policy reform. (2022). Oreilly, Pierce ; Brys, Bert ; Millar-Powell, Bethany ; Thomas, Alastair ; Rehm, Yannic. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:56-en.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 22
YearTitle
2021Promoting Self-employment:Does it create more Employment and Business Activity?. (2021). Cette, Gilbert ; Lopez, Jimmy. In: Working papers. RePEc:bfr:banfra:838.

Full description at Econpapers || Download paper

2021Transport Taxes and Decarbonization in Spain: Distributional Impacts and Compensation. (2021). Otero, Xiral Lopez ; Labeaga, Jose M ; Labandeira, Xavier ; Gago, Alberto. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2021:v:238:i:3:p:101-136.

Full description at Econpapers || Download paper

2021The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context. (2021). Siegerink, Vincent ; Schuknecht, Ludger. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8813.

Full description at Econpapers || Download paper

2021The Concentration of Personal Wealth in Italy 1995-2016. (2021). Acciari, Paolo ; Morelli, Salvatore ; Alvaredo, Facundo. In: CSEF Working Papers. RePEc:sef:csefwp:608.

Full description at Econpapers || Download paper

2021.

Full description at Econpapers || Download paper

2021The concentration of personal wealth in Italy 1995-2016. (2021). Alvaredo, Facundo ; Morelli, Salvatore ; Acciari, Paolo. In: PSE Working Papers. RePEc:hal:psewpa:halshs-03226113.

Full description at Econpapers || Download paper

2021The concentration of personal wealth in Italy 1995-2016. (2021). Alvaredo, Facundo ; Morelli, Salvatore ; Acciari, Paolo. In: Working Papers. RePEc:hal:wpaper:halshs-03226113.

Full description at Econpapers || Download paper

2021The concentration of personal wealth in Italy 1995-2016. (2021). Alvaredo, Facundo ; Morelli, Salvatore ; Acciari, Paolo. In: World Inequality Lab Working Papers. RePEc:hal:wilwps:halshs-03226113.

Full description at Econpapers || Download paper

2021The concentration of personal wealth un Italy 1995 - 2016. (2021). Morelli, Salvatore ; Alvaredo, Facundo ; Acciari, Paolo. In: Working Papers. RePEc:ahg:wpaper:wp2021-13.

Full description at Econpapers || Download paper

2021Behavioural responses to a wealth tax. (2021). Advani, Arun ; Tarrant, Hannah. In: CAGE Online Working Paper Series. RePEc:cge:wacage:577.

Full description at Econpapers || Download paper

2021Behavioural responses to a wealth tax. (2021). Advani, Arun ; Tarrant, Hannah. In: The Warwick Economics Research Paper Series (TWERPS). RePEc:wrk:warwec:1368.

Full description at Econpapers || Download paper

2021Behavioural responses to a wealth tax. (2021). Advani, Arun ; Tarrant, Hannah. In: Fiscal Studies. RePEc:wly:fistud:v:42:y:2021:i:3-4:p:509-537.

Full description at Econpapers || Download paper

2021Why were most wealth taxes abandoned and is this time different?. (2021). Perret, Sarah . In: Fiscal Studies. RePEc:wly:fistud:v:42:y:2021:i:3-4:p:539-563.

Full description at Econpapers || Download paper

2021Exchange of Information and Bank Deposits in International Financial Centres. (2021). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2021:v:239:i:4:p:27-69.

Full description at Econpapers || Download paper

2021Consumption Tax Reform and the Real Economy: Evidence from India’s Adoption of a Value-Added Tax. (2021). Ritadhi, S K ; Kulkarni, Nirupama ; Aneja, Abhay. In: Working Papers. RePEc:ash:wpaper:48.

Full description at Econpapers || Download paper

2021The Value Added Tax Simulation Model: VATSIM-DF (II). (2021). Manzo, Marco ; Imperioli, Lucia ; Cirillo, Cristina. In: Working Papers. RePEc:ahg:wpaper:wp2021-12.

Full description at Econpapers || Download paper

2021The economic arguments for and against a wealth tax. (2021). Adam, Stuart ; Miller, Helen. In: Fiscal Studies. RePEc:wly:fistud:v:42:y:2021:i:3-4:p:457-483.

Full description at Econpapers || Download paper

2021Consumption Tax Reform and the Real Economy: Evidence From Indias Adoption of a Value?Added Tax. (2021). Ritadhi, S K ; Kulkarni, Nirupama ; Aneja, Abhay. In: Journal of Empirical Legal Studies. RePEc:wly:empleg:v:18:y:2021:i:3:p:569-602.

Full description at Econpapers || Download paper

2021Evaluating Japans Corporate Income Tax Reform using Firm-specific Effective Tax Rates. (2021). Uemura, Toshiyuki. In: Discussion Paper Series. RePEc:kgu:wpaper:226.

Full description at Econpapers || Download paper

2021COVID-19 and its Impact on VAT Gap in the EU: Lessons from and for Poland. (2021). Szewczyk, Rafal M. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:special3:p:655-666.

Full description at Econpapers || Download paper

2021Still Under-Taxing the Digital MNE? Assessing the Tax Principles of Pillar One in the BEPS Project. (2021). Ogawa, Hikaru. In: CIRJE F-Series. RePEc:tky:fseres:2021cf1161.

Full description at Econpapers || Download paper

2021Re-allocating taxing rights and minimum tax rates in international profit taxation. (2021). Stähler, Nikolai ; Stahler, Nikolai ; Kempkes, Gerhard. In: Discussion Papers. RePEc:zbw:bubdps:032021.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2020

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

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper

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.

Full description at Econpapers || Download paper