Stephen Smith : Citation Profile

University College London (UCL)

13

H index

16

i10 index

599

Citations

RESEARCH PRODUCTION:

41

Articles

10

Papers

4

Books

5

Chapters

RESEARCH ACTIVITY:

   35 years (1986 - 2021). See details.
   Cites by year: 17
   Journals where Stephen Smith has often published
   Relations with other researchers
   Recent citing documents: 27.    Total self citations: 7 (1.16 %)

MORE DETAILS IN:
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   Permalink: http://citec.repec.org/psm71
   Updated: 2026-01-10    RAS profile: 2024-11-06    
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Relations with other researchers

Works with:

Authors registered in RePEc who have co-authored more than one work in the last five years with Stephen Smith.

Is cited by:

Dustmann, Christian (12)

Sterdyniak, Henri (11)

Quirion, Philippe (11)

le cacheux, jacques (10)

Keen, Michael (9)

Schleich, Joachim (9)

Lecuyer, Oskar (8)

van soest, arthur (8)

Hoseini, Mohammad (8)

Propper, Carol (7)

Fanti, Luciano (6)

Cites to:

Fullerton, Don (9)

Sterdyniak, Henri (8)

Parry, Ian (4)

Green, Jerry (4)

Palmer, Karen (4)

Harmon, Colm (4)

Walls, Margaret (4)

Sheshinski, Eytan (4)

Denny, Kevin (4)

Neuhoff, Karsten (3)

Stiglitz, Joseph (3)

Main data

Where Stephen Smith has published?

Journals with more than one article published# docs
Fiscal Studies15
Oxford Review of Economic Policy5
International Tax and Public Finance3
Environmental & Resource Economics2
Economic Journal2

Working Papers Series with more than one paper published# docs
CESifo Working Paper Series / CESifo3
IFS Working Papers / Institute for Fiscal Studies2
CEPR Discussion Papers / C.E.P.R. Discussion Papers2

Recent works citing Stephen Smith (2025 and 2024)

YearTitle of citing document
2024Social Discounting and the Tragedy of the Horizon: from the Stern-Nordhaus debate to target-consistent prices. (2024). de Avila, Ramiro. In: Working Papers Series. RePEc:bcb:wpaper:593.

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2025Effectiveness of VAT Audits on Compliance in Oman Tax System. (2025). Ali, Shahnawaz ; Mattar, Sara Eid. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:14:p:310-317.

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2024Why do students leave school early in OECD countries? The role of regional labor markets and school policies. (2024). MURTIN, Fabrice ; Bonnet, Julien. In: Journal of Regional Science. RePEc:bla:jregsc:v:64:y:2024:i:2:p:277-307.

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2025Taxation of Reusable Goods. (2025). Christiansen, Vidar. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11969.

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2025The impact of value-added tax reform on small and medium-sized firm innovation: Evidence from China. (2025). Li, Fan ; Liu, Chengjun ; Wang, Wenche. In: Journal of Asian Economics. RePEc:eee:asieco:v:98:y:2025:i:c:s1049007825000636.

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2025E-invoicing, tax audits and VAT compliance. (2025). Kotsogiannis, Christos ; Karangwa, John ; Murasi, Innocente ; Salvadori, Luca. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001524.

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2026Using computerized information to enforce VAT: Evidence from Pakistan. (2026). Shah, Jawad. In: Journal of Development Economics. RePEc:eee:deveco:v:178:y:2026:i:c:s0304387825001464.

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2024Trying to find a balance: Energy excise duties in the context of climate targets, energy shocks, and redistributive goals. (2024). Lanterna, Federica. In: Energy Policy. RePEc:eee:enepol:v:195:y:2024:i:c:s0301421524004269.

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2024Environmental taxes, R&D expenditures and renewable energy consumption in EU countries: Are fiscal instruments effective in the expansion of clean energy?. (2024). Degirmenci, Tunahan ; Yavuz, Hakan. In: Energy. RePEc:eee:energy:v:299:y:2024:i:c:s0360544224012398.

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2025Greening through trading: The role of policy Intervention on energy intensity. (2025). Wu, Haitao ; Chen, Taiyu ; Mao, Jun ; Dong, Yajuan. In: Energy. RePEc:eee:energy:v:314:y:2025:i:c:s0360544224039719.

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2024Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud. (2024). Stiller, Wojciech ; Heinemann, Marwin. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:95:y:2024:i:c:p:61-84.

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2025The economics of flexibility service contracting in local energy markets: A review. (2025). Parrish, Bryony ; Wallom, David ; Irwin, Jack ; Banks, Nicholas ; Nolden, Colin. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:215:y:2025:i:c:s1364032125002229.

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2025Evaluating the Intervention Effect of China’s Emissions Trading Policy: Evidence from Analyzing High-Frequency Dynamic Trading Data via Double Machine Learning. (2025). Xu, Peng ; Cao, Yukun ; Li, Jingye. In: Sustainability. RePEc:gam:jsusta:v:17:y:2025:i:18:p:8361-:d:1752017.

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2025Optimizing Pollution Control in the Hospitality Sector: A Theoretical Framework for Sustainable Hotel Operations. (2025). Menegaki, Angeliki N. In: Tourism and Hospitality. RePEc:gam:jtourh:v:6:y:2025:i:2:p:85-:d:1656142.

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2024Harnessing social information to improve public support for Pigouvian taxes. (2024). Dupoux, Marion ; Ouvrard, Benjamin. In: Working Papers. RePEc:gbl:wpaper:2024-05.

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2024The legal incidence of ad valorem taxes matters. (2024). Pauwels, Wilfried ; Schroyen, Fred. In: Discussion Paper Series in Economics. RePEc:hhs:nhheco:2023_023.

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2024The legal incidence of ad valorem taxes matters. (2024). Pauwels, Wilfried ; Schroyen, Fred. In: Journal of Economics. RePEc:kap:jeczfn:v:142:y:2024:i:2:d:10.1007_s00712-024-00863-0.

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2024Competitive wages and tax evasion in a Cournot duopoly. (2024). Gori, Luca ; Fanti, Luciano ; Buccella, Domenico. In: Theory and Decision. RePEc:kap:theord:v:97:y:2024:i:3:d:10.1007_s11238-024-09987-7.

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2025VAT (non)compliance in the EU: Damaging corruption and shadow economy spillovers vs. government effectiveness and efficiency. (2025). Hanousek, Jan ; Hasíková, Iva ; Hasikova, Iva. In: MENDELU Working Papers in Business and Economics. RePEc:men:wpaper:100_2025.

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2025How Important is the Structure of the EU Economy to the VAT Collection?. (2025). Arltov, Markta ; Christou, Anna ; Papadakis, Spyros ; Zdkov, Hana ; Lomis, Ioannis. In: Prague Economic Papers. RePEc:prg:jnlpep:v:2025:y:2025:i:1:id:880:p:1-25.

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2024Forecasting duty-free shopping demand with multisource data: a deep learning approach. (2024). Wu, Pengkun ; Zhang, Dong. In: Annals of Operations Research. RePEc:spr:annopr:v:339:y:2024:i:1:d:10.1007_s10479-024-05830-y.

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2024Trends in research on climate change and organizations: a bibliometric analysis (1999–2021). (2024). Ponce, Roberto D ; Diaz, Julian Andres ; Huaman, Joana. In: Management Review Quarterly. RePEc:spr:manrev:v:74:y:2024:i:1:d:10.1007_s11301-022-00298-1.

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2025Cross-border value-added tax fraud in the European Union. (2025). Tassi, Annalisa ; Bussy, Adrien. In: Swiss Journal of Economics and Statistics. RePEc:spr:sjecst:v:161:y:2025:i:1:d:10.1186_s41937-025-00138-5.

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2024Carbon pricing and taxation: A review of approaches and development implications. (2024). Mendez-Parra, Maximiliano ; Agarwal, Prachi ; Granger, Hazel ; Keane, Jodie. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2024-85.

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2024Proven Reserve Oil and Renewable Energy Nexus: Efficacy of Policy Stringency. (2024). Sohag, Kazi ; Wu, Yanrui ; Husain, Shaiara. In: Economics Discussion / Working Papers. RePEc:uwa:wpaper:24-02.

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2024Does Unequal Tax Burden Contribute to Women-Owned Businesses Leaving the Tax Net ?. (2024). Ambel, Alemayehu ; Woldeyes, Firew Bekele. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10712.

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2025Whole Lotta Training - Studying School-to-Training Transitions by Training Artificial Neural Networks. (2025). Wessling, Katarina ; Kubitza, Dennis Oliver. In: EconStor Preprints. RePEc:zbw:esprep:310974.

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Works by Stephen Smith:

YearTitleTypeCited
1988Excise Duties and the Internal Market In: Journal of Common Market Studies.
[Full Text][Citation analysis]		article1
2012Externality‐Correcting Taxes and Regulation In: Scandinavian Journal of Economics.
[Full Text][Citation analysis]		article23
2009Externality-correcting Taxes and Regulation.(2009) In: CESifo Working Paper Series.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 23		paper
2009Externality-correcting taxes and regulation.(2009) In: IFS Working Papers.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 23		paper
2013Emissions Taxes and Abatement Regulation under Uncertainty In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper12
2015Emissions Taxes and Abatement Regulation Under Uncertainty.(2015) In: Environmental & Resource Economics.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 12		article
2001The Economics of Duty-Free Shopping In: CESifo Working Paper Series.
[Full Text][Citation analysis]		paper4
1995Tax and Benefit Reform in the Czech and Slovak Republics In: CEPR Discussion Papers.
[Full Text][Citation analysis]		paper1
1995The Taxation of Entrepreneurial Income in a Transition Economy: Issues Raised by Experience in Poland In: CEPR Discussion Papers.
[Full Text][Citation analysis]		paper1
2021Economic Principles of Commodity Taxation In: Cambridge Books.
[Citation analysis]		book5
1994Labouring and Learning: Part-Time Work and Full-Time Education In: National Institute Economic Review.
[Full Text][Citation analysis]		article13
1994Labouring and Learning: Part-Time Work and Full-Time Education.(1994) In: National Institute Economic Review.
[Full Text][Citation analysis]
This paper has nother version. Agregated cites: 13		article
1990Unemployment and Early School Leaving. In: Economic Journal.
[Full Text][Citation analysis]		article34
1991Distributional Issues in Local Taxation. In: Economic Journal.
[Full Text][Citation analysis]		article2
1989European perspectives on the shadow economy In: European Economic Review.
[Full Text][Citation analysis]		article2
1997Social security reform for economic transition: the case of the Czech Republic In: Journal of Public Economics.
[Full Text][Citation analysis]		article4
1994Estabilización In: EKONOMIAZ. Revista vasca de Economía.
[Full Text][Citation analysis]		article0
2007United Kingdom: Environmental Policymaking in a Centralised, Market-driven System In: Chapters.
[Full Text][Citation analysis]		chapter0
1996European Integration and Local Government Finance In: Chapters.
[Full Text][Citation analysis]		chapter0
1999Tax Instruments for Curbing Co2 Emissions In: Chapters.
[Full Text][Citation analysis]		chapter0
2003Budget Perspectives 2004 In: Research Series.
[Full Text][Citation analysis]		book18
1999The need for cross-border harmonisation of energy taxes in an interdependent world In: International Journal of Global Energy Issues.
[Full Text][Citation analysis]		article0
1989Has Britain an early school-leaving problem? In: Fiscal Studies.
[Citation analysis]		article17
1989Demographic influences on public spending In: Fiscal Studies.
[Citation analysis]		article4
1990Modelling the effects of prescription charge rises In: Fiscal Studies.
[Citation analysis]		article3
1990The first months of the Community Charge In: Fiscal Studies.
[Citation analysis]		article2
1990Fiscal instruments in environmental policy In: Fiscal Studies.
[Citation analysis]		article3
1992Taxation and the environment: a survey In: Fiscal Studies.
[Citation analysis]		article43
1992Financing the European Community: a review of options for the future In: Fiscal Studies.
[Citation analysis]		article2
1993Distributional effects of household water charges In: Fiscal Studies.
[Citation analysis]		article7
1994Tax reform and economic transition in the Czech Republic In: Fiscal Studies.
[Citation analysis]		article4
1994Household energy efficiency in the UK In: Fiscal Studies.
[Full Text][Citation analysis]		article48
1996Earning and learning: educational policy and the growth of part-time work by full-time pupils In: Fiscal Studies.
[Full Text][Citation analysis]		article11
1996Financing regional government in the UK: some issues. In: Fiscal Studies.
[Full Text][Citation analysis]		article4
1986The local government Green Paper In: Fiscal Studies.
[Citation analysis]		article0
1988Consequences of the abolition of the Inner London Education Authority In: Fiscal Studies.
[Citation analysis]		article0
19881992: issues in indirect taxation In: Fiscal Studies.
[Citation analysis]		article1
1995Microsimulation modelling of personal taxation and social security benefits in the Czech Republic In: IFS Working Papers.
[Full Text][Citation analysis]		paper5
2007Assessing the performance of the UK Emissions Trading Scheme In: Environmental & Resource Economics.
[Full Text][Citation analysis]		article49
2008Optimal commodity taxation with duty-free shopping In: International Tax and Public Finance.
[Full Text][Citation analysis]		article3
1995The role of the european union in environmental taxation In: International Tax and Public Finance.
[Full Text][Citation analysis]		article0
1999Viva VIVAT! In: International Tax and Public Finance.
[Full Text][Citation analysis]		article4
2008Restraining the Golden Weed: Taxation and Regulation of Tobacco In: FinanzArchiv: Public Finance Analysis.
[Full Text][Citation analysis]		article0
2008Environmental Taxes In: NBER Working Papers.
[Full Text][Citation analysis]		paper44
2006VAT Fraud and Evasion: What Do We Know and What Can Be Done? In: National Tax Journal.
[Full Text][Citation analysis]		article125
2015Monetary Carbon Values in Policy Appraisal: An Overview of Current Practice and Key Issues In: OECD Environment Working Papers.
[Full Text][Citation analysis]		paper17
2004National Policy Interests in the Duty-Free Market In: CESifo Economic Studies.
[Full Text][Citation analysis]		article2
1998Environmental and Public Finance Aspects of the Taxation of Energy. In: Oxford Review of Economic Policy.
[Citation analysis]		article12
1987The Assessment: Decentralisation and the Economics of Local Government. In: Oxford Review of Economic Policy.
[Citation analysis]		article7
1989The Assessment: Economic Integration and the Role of the European Community. In: Oxford Review of Economic Policy.
[Citation analysis]		article0
1993Subsidiarity and the Co-ordination of Indirect Taxes in the European Community. In: Oxford Review of Economic Policy.
[Citation analysis]		article6
1993Taxes, Tax Expenditures, and Environmental Regulation. In: Oxford Review of Economic Policy.
[Citation analysis]		article1
2011Environmental Economics: A Very Short Introduction In: OUP Catalogue.
[Citation analysis]		book4
2015Taxation: A Very Short Introduction In: OUP Catalogue.
[Citation analysis]		book7
1998Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic In: Palgrave Macmillan Books.
[Citation analysis]		chapter3
1992Indirect Tax Harmonization: a View from the UK In: Palgrave Macmillan Books.
[Citation analysis]		chapter0
1990Vers une fiscalité européenne ? In: Revue de l'OFCE.
[Full Text][Citation analysis]		article24
1997Teenage truancy, part-time working and wages In: Journal of Population Economics.
[Full Text][Citation analysis]		article17
1995Fiscal systems in transition: The case of the Czech income tax In: Europe-Asia Studies.
[Full Text][Citation analysis]		article0
1995Options for business rate reform In: Open Access publications.
[Full Text][Citation analysis]		paper0

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