OECD Taxation Working Papers / OECD Publishing
Citation Profile [Updated: 2024-03-05 07:42:34]
5 Years H Index
10
Impact Factor (IF)
0.33
5 Years IF
0.65
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 | 0.61 | 0 | 0 | 10 | 10 | 47 | 0 | 0 | 0 | 0 | 0 | 0.37 | |||||
| 2012 | 0 | 0.68 | 0 | 0 | 4 | 14 | 23 | 0 | 10 | 10 | 0 | 0 | 0.36 | |||||
| 2013 | 0.64 | 0.67 | 0.63 | 0.64 | 5 | 19 | 32 | 12 | 12 | 14 | 9 | 14 | 9 | 0 | 1 | 0.2 | 0.35 | |
| 2014 | 0.67 | 0.67 | 0.81 | 0.84 | 2 | 21 | 21 | 17 | 29 | 9 | 6 | 19 | 16 | 0 | 0 | 0.34 | ||
| 2015 | 0.43 | 0.66 | 0.7 | 0.48 | 2 | 23 | 85 | 16 | 45 | 7 | 3 | 21 | 10 | 1 | 6.3 | 6 | 3 | 0.36 |
| 2016 | 2.75 | 0.65 | 0.9 | 0.91 | 6 | 29 | 33 | 26 | 71 | 4 | 11 | 23 | 21 | 0 | 3 | 0.5 | 0.35 | |
| 2017 | 2.25 | 0.62 | 0.94 | 1.32 | 4 | 33 | 22 | 31 | 102 | 8 | 18 | 19 | 25 | 0 | 0 | 0.35 | ||
| 2018 | 1.2 | 0.61 | 1.17 | 1.58 | 8 | 41 | 25 | 48 | 150 | 10 | 12 | 19 | 30 | 5 | 10.4 | 1 | 0.13 | 0.35 |
| 2019 | 0.5 | 0.63 | 0.66 | 1.09 | 6 | 47 | 29 | 31 | 181 | 12 | 6 | 22 | 24 | 0 | 1 | 0.17 | 0.36 | |
| 2020 | 0.64 | 0.71 | 0.74 | 0.88 | 6 | 53 | 22 | 39 | 220 | 14 | 9 | 26 | 23 | 0 | 1 | 0.17 | 0.76 | |
| 2021 | 1.83 | 0.98 | 1 | 0.97 | 3 | 56 | 0 | 56 | 276 | 12 | 22 | 30 | 29 | 0 | 1 | 0.33 | 0.4 | |
| 2022 | 0.89 | 0.76 | 0.76 | 0.93 | 3 | 59 | 3 | 45 | 321 | 9 | 8 | 27 | 25 | 0 | 2 | 0.67 | 0.24 | |
| 2023 | 0.33 | 0.61 | 0.49 | 0.65 | 8 | 67 | 0 | 33 | 354 | 6 | 2 | 26 | 17 | 0 | 0 | 0.22 |
| 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
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | The 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 | 81 |
| 2 | 2016 | Tax 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 | 22 |
| 3 | 2018 | Corporate 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 | 20 |
| 4 | 2019 | Exchange 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 | 16 |
| 5 | 2013 | Average 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 | 16 |
| 6 | 2011 | Tax 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 |
| 7 | 2014 | Personal 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 | 12 |
| 8 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 11 |
| 9 | 2012 | Shifting 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 |
| 10 | 2017 | The 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 | 10 |
| 11 | 2014 | The 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 | 10 |
| 12 | 2011 | Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en. Full description at Econpapers || Download paper | 9 |
| 13 | 2013 | Taxation 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 | 9 |
| 14 | 2016 | Fiscal 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 | 8 |
| 15 | 2011 | The 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 | 8 |
| 16 | 2012 | Trends 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 |
| 17 | 2011 | Consumption 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 |
| 18 | 2019 | Taxing 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 | 6 |
| 19 | 2012 | Modelling 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 |
| 20 | 2015 | Moving 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 |
| 21 | 2013 | Tax 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 |
| 22 | 2016 | The 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 |
| 23 | 2017 | Legal 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 | 5 |
| 24 | 2017 | The 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 | 4 |
| 25 | 2019 | 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:41-en. Full description at Econpapers || Download paper | 4 |
| 26 | 2011 | Making Fundamental Tax Reform Happen. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en. Full description at Econpapers || Download paper | 4 |
| 27 | 2011 | Trends 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 |
| 28 | 2017 | Permit 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 |
| 29 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, St̮̩phane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 3 |
| 30 | 2018 | Domestic 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 |
| 31 | 2020 | The impact of the Pillar One and Pillar Two proposals on MNEââ¬â¢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 | 3 |
| 32 | 2012 | Taxes and Investment in Skills. (2012). Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en. Full description at Econpapers || Download paper | 3 |
| 33 | 2020 | Carbon 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 | 3 |
| 34 | 2019 | The 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 | 3 |
| 35 | 2013 | The 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 | 2 |
| 36 | 2020 | What 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 |
| 37 | 2022 | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries. (2022). Hanappi, Tibor ; Dressler, Luisa ; Celani, Alessandra. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:58-en. Full description at Econpapers || Download paper | 2 |
| 38 | 2019 | Annex - 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 |
| 39 | 2018 | Loss 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 | 2 |
| 40 | 2022 | Measuring 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 |
| 41 | 2018 | Statutory 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 | 2 |
| 42 | 2011 | Corporate 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 |
| 43 | 2013 | Effective 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 |
| 44 | 2011 | What 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 |
| 45 | 2011 | Non-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 |
| 46 | 2019 | The 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 |
| 47 | 2021 | Corporate 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 |
| 48 | 2020 | A set of matrices to map the location of profit and economic activity of multinational enterprises. (2020). Sorbe, Stéphane ; Turban, Sebastien ; Johansson, SA ; Millot, Valentine. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:52-en. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | The 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 |
| 2 | 2018 | Corporate 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 | 11 |
| 3 | 2019 | Exchange 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 | 5 |
| 4 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 5 |
| 5 | 2013 | Average 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 |
| 6 | 2017 | Legal 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 | 3 |
| 7 | 2020 | Carbon 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 | 3 |
| 8 | 2017 | The 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 | 3 |
| 9 | 2019 | Taxing 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 |
| 10 | 2017 | The 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 | 2 |
| 11 | 2018 | Statutory 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 | 2 |
| 12 | 2013 | Taxation 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 | 2 |
| 13 | 2022 | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries. (2022). Hanappi, Tibor ; Dressler, Luisa ; Celani, Alessandra. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:58-en. Full description at Econpapers || Download paper | 2 |
| 14 | 2017 | Permit 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 |
| 15 | 2022 | Measuring 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 |
| 16 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, St̮̩phane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 2 |
| 17 | 2014 | Personal 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 |
Citing documents used to
compute impact factor: 2
| Year | Title | |
|---|---|---|
| 2023 | EstadÃsticas tributarias en América Latina y el Caribe 2023. (2023). -, . In: Coediciones. RePEc:ecr:col013:48895. Full description at Econpapers || Download paper | |
| 2023 | Revenue Statistics in Latin America and the Caribbean 2023. (2023). -, . In: Coediciones. RePEc:ecr:col013:48896. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | How Should Consumption Be Taxed?. (2022). Koehne, Sebastian ; Bastani, Spencer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10038. Full description at Econpapers || Download paper | |
| 2022 | Comentario a las nuevas regulaciones del alquiler. (2022). Arruada, Benito. In: Fedea Economy Notes. RePEc:fda:fdafen:2022-12. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | An 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 |
10 most frequent citing series