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Last updated December, 3 2015 760.408 documents processed, 20.499.313 references and 8.066.571 citations

National Tax Journal / National Tax Association

0.84

Impact Factor

0.89

5-Years IF

36

5-Years H index

[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 IF5 DOC CDO CCU CIF CIT D2Y C2Y D5Y C5Y %SC CiY II AII
19900.090.090.09373790.242069799798 (3.9%)0.03
19910.10.090.084279130.16151798134119 (6%)10.020.04
19920.060.090.0633112150.132927951761126 (8.9%)20.060.04
19930.070.10.0738150160.113627552091515 (4.1%)10.030.05
19940.150.110.1550200480.243957111192298 (2%)100.20.05
19950.180.190.2142242660.2735688162004215 (4.2%)80.190.07
19960.170.230.2442284920.3236492162054914 (3.8%)60.140.09
19970.310.270.31453291140.3532984262056413 (4%)70.160.09
19980.380.270.37463751380.3742787332178011 (2.6%)40.090.1
19990.230.310.27484231360.32110891212256112 (1.1%)50.10.13
20000.490.390.47624851920.4635944622310417 (2.7%)80.130.15
20010.820.410.58445292630.5679110902431415 (%)140.320.16
20020.610.430.69365653330.59286106652451704 (1.4%)80.220.19
20030.540.450.76476123570.5833080432361808 (2.4%)50.110.19
20040.630.510.84486604170.6334283522372007 (2%)90.190.21
20050.470.540.68447044880.6920495452371625 (2.5%)30.070.22
20060.530.520.63477515050.67206924921913711 (5.3%)10.020.21
20070.410.450.53437945210.6619391372221176 (3.1%)40.090.18
20080.520.480.52438375350.6412990472291195 (3.9%)50.120.2
20090.330.480.53378745160.59156862822512011 (7.1%)20.050.19
20100.340.440.37479214810.521408027214795 (3.6%)40.090.16
20110.480.530.46419625230.5414984402179910 (6.7%)130.320.21
20120.650.580.614010026030.68288572111292 (2.4%)40.10.22
20130.590.710.54910115680.563381482081122 (6.1%)70.780.25
20140.840.810.8910117830.774941174154 (%)0.28
 
IF: Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for series in RePEc in year y
IF5: Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CCU: Cumulative number of citations to papers published until year y
CIF: Cumulative impact factor
CIT: Number of citations to papers published in 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: 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:

[Click on heading to sort table]

YearTitleCited
1999Theories of Tax Competition. (1999). Wilson, John Douglas . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304.

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542
1999Lessons from Behavioral Responses to International Taxation. (1999). Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:305-22.

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222
2001Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan K. ; Saavedra, Luz A.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30.

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149
1998Tax Mimicking Among Belgian Municipalities. (1998). Heyndels, Bruno ; Vuchelen, Jef . In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101.

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124
1994Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P.. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39.

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101
2001Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62.

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100
2005The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar . In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63.

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96
1993Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43.

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96
2000Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62.

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94
Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey S. ; Besley, Timothy J.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78.

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93
1992Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). Jackson, Betty ; McKee, Michael J. ; Alm, James . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14.

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86
1998Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88.

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82
2001Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26.

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78
Social Security Rules and Marginal Tax Rates. (1992). Feldstein, Martin . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:1-22.

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71
1997Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Bovenberg, Lans A. ; Goulder, Lawrence H.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._1:p:59-88.

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67
2000Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Meyer, Bruce D. ; Rosenbaum, Dan T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62.

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65
1993Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). . In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:207-27.

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62
2000The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106.

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58
2000Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell H. ; Tanzi, Vito . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322.

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56
1996Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76.

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56
1999A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82.

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56
2001Repatriation Taxes and Dividend Distortions. (2001). Foley, Fritz C. ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:829-51.

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49
1989Capital Gains Tax Policy Toward Entrepreneurship. (1989). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:42:y:1989:i:no._3:p:375-89.

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49
2004Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns. (2004). Saez, Emmanuel . In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87.

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49
1995Did Serrano Cause a Decline in School Spending. (1995). Silva, Fabio . In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._2:p:199-215.

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46
1995Balanced Budget Rules and Fiscal Policy: Evidence From the States. (1995). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._3:p:329-36.

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44
2001Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Christian, Charles W. ; Blumenthal, Marsha ; Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38.

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43
Plan Design and 401(k) Savings Outcomes. (2004). Laibson, David ; Choi, James J.. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:275-98.

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42
2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42.

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41
2000The Weighting Game: Formula Apportionment as an Instrument of Public Policy. (2000). Anand, Bharat N. ; Sansing, Richard . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:183-200.

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41
1996Social Security and Saving: New Time Series Evidence. (1996). Feldstein, Martin . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:151-64.

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41
1988An Empirical Analysis of Federal Income Tax Auditing and Compliance. (1988). Dubin, Jeffrey A. ; Wilde, Louis L.. In: National Tax Journal. RePEc:ntj:journl:v:41:y:1988:i:no._1:p:61-74.

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41
1997How Much More is a Good School District Worth?. (1997). Cromwell, Brian A. ; Bogart, William T.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._2:p:215-32.

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38
1995The Welfare State and Economic Performance. (1995). Atkinson, Anthony B.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._2:p:171-98.

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38
2003Coveting Thy Neighbors Taxation. (2003). Rork, Jonathan C.. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:775-87.

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38
1992Evaluating the Impact of School Finance Reform on the Provision of Public Education: The California Case. (1992). Downes, Thomas A.. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._4:p:405-19.

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38
1999Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. (1999). Yaniv, Gideon . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:753-64.

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36
2002Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James R. Jr., ; Desai, Mihir A.. In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40.

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36
2001Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax. (2001). Fischel, William A.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:157-74.

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36
2004The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99.

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35
1996Asymmetries in the Response to Increases and Decreases in Intergovernmental Grants: Some Empirical Findings. (1996). Gamkhar, Shama ; Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:501-12.

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35
1989Horizontal Equity: Measures in Search of a Principle. (1989). Kaplow, Louis . In: National Tax Journal. RePEc:ntj:journl:v:42:y:1989:i:no._2:p:139-54.

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35
2002Taxes and Entrepreneurial Endurance: Evidence from the Self-Employed. (2002). Bruce, Donald . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._1:p:5-24.

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35
2003Does the Social Security Earnings Test Affect Labor Supply and Benefits Receipt?. (2003). Gruber, Jonathan ; Orszag, Peter . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:4:p:755-73.

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35
2002Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Rogers, Diane Lim ; Dinan, Terry . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221.

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33
1999On the Performance and Use of Government Revenue Forecasts. (1999). Auerbach, Alan J.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:765-82.

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33
1994Taxation and Risk Taking: A General Equilibrium Perspective. (1994). Kaplow, Louis . In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._4:p:789-98.

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30
1996Taxation and Economic Growth. (1996). Engen, Eric M. ; Skinner, Jonathan . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:617-42.

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30
2001Integrating Expenditure and Tax Decisions: The Marginal Cost of Funds and the Marginal Benefit of Projects. (2001). Slemrod, Joel ; Yitzhaki, Shlomo . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:189-202.

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30
2004Do Foreign Multinationals’ Tax Incentives Influence Their U.S. Income Reporting and Debt Policy?. (2004). Newberry, Kaye J. ; Mills, Lillian F.. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:1:p:89-107.

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30

50 most relevant documents in this series:

Papers most cited in the last two years. [Click on heading to sort table]

YearTitleCited
1999Theories of Tax Competition. (1999). Wilson, John Douglas . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304.

Full description at Econpapers || Download paper

78
2005The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar . In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63.

Full description at Econpapers || Download paper

42
2001Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan K. ; Saavedra, Luz A.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30.

Full description at Econpapers || Download paper

31
2001Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26.

Full description at Econpapers || Download paper

30
1999Lessons from Behavioral Responses to International Taxation. (1999). Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:305-22.

Full description at Econpapers || Download paper

30
2000Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62.

Full description at Econpapers || Download paper

28
1999Sales Taxes and Prices: An Empirical Analysis. (1999). Rosen, Harvey S. ; Besley, Timothy J.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78.

Full description at Econpapers || Download paper

25
2001Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62.

Full description at Econpapers || Download paper

23
2001Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Christian, Charles W. ; Blumenthal, Marsha ; Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38.

Full description at Econpapers || Download paper

20
2004Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns. (2004). Saez, Emmanuel . In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87.

Full description at Econpapers || Download paper

19
1994Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Gouveia, Miguel ; Strauss, Robert P.. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39.

Full description at Econpapers || Download paper

19
2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42.

Full description at Econpapers || Download paper

19
1993Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43.

Full description at Econpapers || Download paper

18
2000The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106.

Full description at Econpapers || Download paper

17
1998Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88.

Full description at Econpapers || Download paper

17
1992Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). Jackson, Betty ; McKee, Michael J. ; Alm, James . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14.

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16
2009Multinational Firm Tax Avoidance and Tax Policy. (2009). Clausing, Kimberly A.. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:4:p:703-25.

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16
2011MILLIONAIRE MIGRATION AND STATE TAXATION OF TOP INCOMES: EVIDENCE FROM A NATURAL EXPERIMENT. (2011). Varner, Charles ; Young, Cristobal . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83.

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16
2011REDISTRIBUTION AND TAX EXPENDITURES: THE EARNED INCOME TAX CREDIT. (2011). Hoynes, Hilary ; Eissa, Nada . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:689-729.

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15
2000Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell H. ; Tanzi, Vito . In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322.

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15
1999Tax Compliance and Advance Tax Payments: A Prospect Theory Analysis. (1999). Yaniv, Gideon . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:753-64.

Full description at Econpapers || Download paper

14
1998Tax Mimicking Among Belgian Municipalities. (1998). Heyndels, Bruno ; Vuchelen, Jef . In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101.

Full description at Econpapers || Download paper

14
1996Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76.

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14
2012PROFIT TAXATION AND THE ELASTICITY OF THE CORPORATE INCOME TAX BASE: EVIDENCE FROM GERMAN CORPORATE TAX RETURN DATA. (2012). Steiner, Viktor . In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:1:p:118-50.

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13
2011HOW DOES CHARITABLE GIVING RESPOND TO INCENTIVES AND INCOME? NEW ESTIMATES FROM PANEL DATA. (2011). Heim, Bradley T. ; Bakija, Jon . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:615-50.

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13
2011STRATEGIC CONSOLIDATION UNDER FORMULA APPORTIONMENT. (2011). Runkel, Marco ; Buettner, Thiess ; Riedel, Nadine . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:225-54.

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13
2007An Agent–Based Model of Tax Compliance with Social Networks. (2007). Korobow, Adam ; Axtell, Robert ; Johnson, Chris . In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:3:p:589-610.

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13
2007Growth, Taxes, and Government Expenditures: Growth Hills for U.S. States. (2007). Jo Anna Gray, ; Stone, Joe A.. In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:2:p:193-204.

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12
2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA. (2013). Wamser, Georg ; Buettner, Thiess . In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:63-95.

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12
2008How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael F.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33.

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12
2010TAXATION AND CORPORATE USE OF DEBT: IMPLICATIONS FOR TAX POLICY. (2010). Gordon, Roger H.. In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:1:p:151-74.

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12
2002Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Rogers, Diane Lim ; Dinan, Terry . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221.

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12
2010CAPITAL MOBILITY AND CAPITAL TAX COMPETITION. (2010). Zodrow, George R.. In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:4:p:865-901.

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12
2001The Property Tax as a Capital Tax: A Room with Three Views. (2001). Zodrow, George R.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:139-56.

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11
2011THE EFFECTS OF TAXATION ON THE LOCATION DECISION OF MULTINATIONAL FIRMS: M&A VERSUS GREENFIELD INVESTMENTS. (2011). Weichenrieder, Alfons J. ; Ruf, Martin . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:3:p:817-38.

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11
1999A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82.

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11
2001Homevoters, Municipal Corporate Governance, and the Benefit View of the Property Tax. (2001). Fischel, William A.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:157-74.

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11
2004Plan Design and 401(k) Savings Outcomes. (2004). Laibson, David ; Choi, James J.. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:275-98.

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10
2007Using Laboratory Experimentsin Public Economics. (2007). Alm, James ; Jacobson, Sarah . In: National Tax Journal. RePEc:ntj:journl:v:60:y:2007:i:1:p:129-52.

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10
2003Economic Effects of Sustained Budget Deficits. (2003). Orszag, Peter R. ; Gale, William G.. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:3:p:463-85.

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10
1996Social Security and Saving: New Time Series Evidence. (1996). Feldstein, Martin . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:151-64.

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10
1996What Is an OptimalTax System?. (1996). Alm, James . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._1:p:117-33.

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10
2001Repatriation Taxes and Dividend Distortions. (2001). Foley, Fritz C. ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:829-51.

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9
2003Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106.

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9
1990The Effect of Audit Rates on the Federal Individual Income Tax, 1977-1986. (1990). Dubin, Jeffrey A. ; Graetz, Michael J. ; Wilde, Louis L.. In: National Tax Journal. RePEc:ntj:journl:v:43:y:1990:i:no._4:p:395-409.

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9
2011THE IMPACTS OF THE AFFORDABLE CARE ACT: HOW REASONABLE ARE THE PROJECTIONS?. (2011). Gruber, Jonathan . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:3:p:893-908.

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9
2010THE DISTRIBUTION OF INCOME TAX NONCOMPLIANCE. (2010). Johns, Andrew ; Slemrod, Joel . In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:3:p:397-418.

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9
2010GLOBAL REFORM OF PERSONAL INCOME TAXATION, 1981–2005: EVIDENCE FROM 189 COUNTRIES. (2010). Duncan, Denvil ; Buttrick, Steve ; Peter, Klara Sabirianova . In: National Tax Journal. RePEc:ntj:journl:v:63:y:2010:i:3:p:447-78.

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9
1996Taxation and Economic Growth. (1996). Engen, Eric M. ; Skinner, Jonathan . In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._4:p:617-42.

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9
1990Horizontal Equity, Once More. (1990). Musgrave, Richard A.. In: National Tax Journal. RePEc:ntj:journl:v:43:y:1990:i:no._2:p:113-22.

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8

Citing documents used to compute impact factor 41:

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YearTitleSee
2014Work and Tax Evasion Incentive Effects of Social Insurance Programs: Evidence from an Employment-Based Benefit Extension. (2014). Bergolo, Marcelo . In: IZA Discussion Papers. RePEc:iza:izadps:dp8198.

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[Citation Analysis]
2014Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension. (2014). Bergolo, Marcelo . In: CEDLAS, Working Papers. RePEc:dls:wpaper:0161.

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[Citation Analysis]
2014Work and tax evasion incentive effects of social insurance programs. (2014). Cruces, Guillermo ; Bergolo, Marcelo . In: Journal of Public Economics. RePEc:eee:pubeco:v:117:y:2014:i:c:p:211-228.

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[Citation Analysis]
2014Work and tax evasion incentive effects of social insurance programs. Evidence from an employment-based benefit extension. (2014). . In: Documentos de Trabajo (working papers). RePEc:ulr:wpaper:dt-19-14.

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[Citation Analysis]
2014Employment Effects of Local Business Taxes. (2014). Siegloch, Sebastian . In: Annual Conference 2014 (Hamburg): Evidence-based Economic Policy. RePEc:zbw:vfsc14:100325.

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[Citation Analysis]
2014The determinants of public spending: a survey in a methodological perspective. (2014). . In: MPRA Paper. RePEc:pra:mprapa:53006.

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[Citation Analysis]
2014Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht. (2014). Feller, Anna ; Schanz, Deborah . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:171.

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[Citation Analysis]
2014What do we know about the tax planning of German-based multinational firms?. (2014). Weichenrieder, Alfons J. ; Hebous, Shafik . In: SAFE White Paper Series. RePEc:zbw:safewh:22.

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[Citation Analysis]
2014The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax. (2014). Feller, Anna ; Schanz, Deborah . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:176.

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[Citation Analysis]
2014Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE Reform. (2014). Nils aus dem Moore, ; Nils aus dem Moore, . In: Ruhr Economic Papers. RePEc:rwi:repape:0533.

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[Citation Analysis]
2014Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15. (2014). . In: Annual Economic Reports / Jahresgutachten. RePEc:zbw:svrwjg:201415.

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[Citation Analysis]
2014Lost in America: Evidence on Local Sales Taxes from National Panel Data. (2014). . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4943.

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[Citation Analysis]
2014Personal income tax mimicry: evidence from international panel data. (2014). Duncan, Denvil ; Gerrish, Ed. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:1:p:119-152.

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[Citation Analysis]
2014Foreign aid, investment and fiscal policy behavior: theory and empirical evidence. (2014). Jellal, Mohamed . In: Working Papers. RePEc:agd:wpaper:14/030.

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2014Foreign aid, investment and fiscal policy behavior: theory and empirical evidence. (2014). . In: MPRA Paper. RePEc:pra:mprapa:64460.

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[Citation Analysis]
2014Do Employers Prefer Workers Who Attend For-Profit Colleges? Evidence from a Field Experiment. (2014). Koedel, Cory ; Darolia, Rajeev ; Martorell, Paco ; Wilson, Katie ; Perez-Arce, Francisco . In: Working Papers. RePEc:umc:wpaper:1411.

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2014The Emergence of For-Profit Higher Education Institutions. (2014). . In: MPRA Paper. RePEc:pra:mprapa:59299.

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[Citation Analysis]
2014Intrajurisdictional capitalization and the incidence of the property tax. (2014). Zodrow, George R.. In: Regional Science and Urban Economics. RePEc:eee:regeco:v:45:y:2014:i:c:p:57-66.

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[Citation Analysis]
2014Financial leverage and corporate taxation: evidence from German corporate tax return data. (2014). Dwenger, Nadja ; Steiner, Viktor . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:1:p:1-28.

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2014Saving Europe?: The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies. (2014). Tesar, Linda L.. In: NBER Working Papers. RePEc:nbr:nberwo:20200.

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2014The Tax-Rate Elasticity of Local Business Profits. (2014). Fossen, Frank M. ; Steiner, Viktor . In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp1424.

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2014Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic. (2014). Roe, Jana ; Vitek, Leo ; MEJZLiK, Ladislav . In: European Financial and Accounting Journal. RePEc:prg:jnlefa:v:2014:y:2014:i:4:id:127.

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2014Saving Europe?: The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies. (2014). Mendoza, Enrique G. ; Tesar, Linda L. ; Zhang, Jing . In: Working Paper Series. RePEc:fip:fedhwp:wp-2014-13.

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[Citation Analysis]
2014The tax-rate elasticity of local business profits. (2014). Steiner, Viktor . In: Discussion Papers. RePEc:zbw:fubsbe:201428.

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[Citation Analysis]
2014Saving Europe? The unpleasant arithmetic of fiscal austerity in integrated economies. (2014). Mendoza, Enrique G. ; Tesar, Linda L. ; Zhang, Jing . In: SAFE Working Paper Series. RePEc:zbw:safewp:80.

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[Citation Analysis]
2014Saving Europe?: The Unpleasant Arithmetic of Fiscal Austerity in Integrated Economies. (2014). Mendoza, Enrique G. ; Zhang, Jing ; Tesar, Linda L.. In: Working Papers. RePEc:mie:wpaper:644.

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2014Tax policy and income inequality in the US, 1979-2007. (2014). Peichl, Andreas ; Bargain, Olivier ; Pestel, Nico ; Dolls, Mathias ; Immervoll, Herwig ; NEUMANN, Dirk . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14001.

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2014Tax Evasion, the Provision of Public Infrastructure, and Growth: A General Equilibrium Approach to Two Very Different Countries, Egypt and Mauritius. (2014). Bird, Richard M.. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1425.

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2014The Occurrence of Tax Amnesties. Theory and Evidence. (2014). Winner, Hannes ; Ralph-C. Bayer, . In: WIFO Working Papers. RePEc:wfo:wpaper:y:2014:i:487.

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2014The Occurrence of Tax Amnesties: Theory and Evidence. (2014). Ralph-C Bayer, . In: School of Economics Working Papers. RePEc:adl:wpaper:2014-01.

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2014A reexamination of state fiscal health and amnesty enactment. (2014). Luitel, Hari ; Tosun, Mehmet . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:5:p:874-893.

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[Citation Analysis]
2014The turn-of-the-year effect and tax-loss-selling by institutional investors. (2014). Sikes, Stephanie A.. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:57:y:2014:i:1:p:22-42.

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2014The runaway taxpayer. (2014). Turati, Gilberto ; Galmarini, Umberto ; Pellegrino, Simone . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:3:p:468-497.

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[Citation Analysis]
2014A Variational Approach to the Analysis of Tax Systems. (2014). Tsyvinski, Aleh ; Werquin, Nicolas . In: NBER Working Papers. RePEc:nbr:nberwo:20780.

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[Citation Analysis]
2014Revisiting the Income Tax Effects of Legalizing Same-sex Marriages. (2014). Alm, James . In: Working Papers. RePEc:tul:wpaper:1402.

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[Citation Analysis]
2014Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen. (2014). Buslei, Hermann ; Wrohlich, Katharina . In: DIW Roundup: Politik im Fokus. RePEc:diw:diwrup:21de.

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2014Alleged tax competition: The mysterious death of bequest taxes in Switzerland. (2014). Brulhart, Marius ; Parchet, Raphael . In: Journal of Public Economics. RePEc:eee:pubeco:v:111:y:2014:i:c:p:63-78.

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2014Do intangible assets explain high U.S. foreign direct investment returns?. (2014). Bridgman, Benjamin . In: Journal of Macroeconomics. RePEc:eee:jmacro:v:40:y:2014:i:c:p:159-171.

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[Citation Analysis]
2014Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht. (2014). Feller, Anna ; Schanz, Deborah . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:171.

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[Citation Analysis]
2014Behavioral Economics of Education: Progress and Possibilities. (2014). Lavecchia, Adam M. ; Liu, Heidi . In: NBER Working Papers. RePEc:nbr:nberwo:20609.

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[Citation Analysis]
2014College course scarcity and time to degree. (2014). Grodsky, Eric ; Kurlaender, Michal ; Howell, Jessica S. ; Jackson, Jacob . In: Economics of Education Review. RePEc:eee:ecoedu:v:41:y:2014:i:c:p:24-39.

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[Citation Analysis]

Cites in year: CiY

Recent citations received in: 2013

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YearTitleSee
2013Taxation and Inequality in the Americas: Changing the Fiscal Contract?. (2013). Veung, Chandara ; Perry, Victoria ; Matheson, Thornton ; Bird, Richard M. ; Zolt, Eric M.. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1315.

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[Citation Analysis]
2013Taxation and Inequality in the Americas: Changing the Fiscal Contract?. (2013). Zolt, Eric M.. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper1322.

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[Citation Analysis]
2013Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. (2013). Peichl, Andreas ; Siegloch, Sebastian ; Fuest, Clemens . In: CESifo Working Paper Series. RePEc:ces:ceswps:_4247.

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[Citation Analysis]
2013Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany. (2013). Peichl, Andreas ; Siegloch, Sebastian ; Fuest, Clemens . In: IZA Discussion Papers. RePEc:iza:izadps:dp7390.

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[Citation Analysis]
2013WHO PAYS THE CORPORATE TAX IN A GLOBAL ECONOMY?. (2013). Clausing, Kimberly A.. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:151-84.

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2013MEASURING THE BURDEN OF THE CORPORATE INCOME TAX UNDER IMPERFECT COMPETITION. (2013). Liu, LI ; Altshuler, Rosanne . In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:215-37.

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[Citation Analysis]
2013Do higher corporate taxes reduce wages? Micro evidence from Germany. (2013). Peichl, Andreas ; Siegloch, Sebastian ; Fuest, Clemens . In: ZEW Discussion Papers. RePEc:zbw:zewdip:13039.

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[Citation Analysis]

Recent citations received in: 2012

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YearTitleSee
2012The impact of an adult education voucher program: Evidence from a randomized field experiment. (2012). Messer, Dolores ; Wolter, Stefan C. ; Woessmann, Ludger ; Schwerdt, Guido . In: Journal of Public Economics. RePEc:eee:pubeco:v:96:y:2012:i:7:p:569-583.

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2012The SO2 Allowance Trading System: The Ironic History of a Grand Policy Experiment. (2012). Schmalensee, Richard ; Stavins, Robert N.. In: Working Papers. RePEc:fem:femwpa:2012.60.

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[Citation Analysis]
2012The SO2 Allowance Trading System: The Ironic History of a Grand Policy Experiment. (2012). Stavins, Robert Norman . In: Scholarly Articles. RePEc:hrv:hksfac:9368024.

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[Citation Analysis]
2012The ARRA: Some Unpleasant Welfare Arithmetic. (2012). . In: NBER Working Papers. RePEc:nbr:nberwo:18591.

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[Citation Analysis]

Recent citations received in: 2011

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YearTitleSee
2011Tax policy and income inequality in the U.S., 1978—2009: A decomposition approach. (2011). NEUMANN, Dirk ; Dolls, Mathias . In: Working Papers. RePEc:inq:inqwps:ecineq2011-215.

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[Citation Analysis]
2011Tax Policy and Income Inequality in the U.S., 1978-2009: A Decomposition Approach. (2011). Peichl, Andreas ; Siegloch, Sebastian ; Bargain, Olivier ; Pestel, Nico ; Dolls, Mathias ; Immervoll, Herwig ; NEUMANN, Dirk . In: IZA Discussion Papers. RePEc:iza:izadps:dp5910.

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[Citation Analysis]
2011Taxing multi-nationals under union wage bargaining. (2011). Riedel, Nadine . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:18:y:2011:i:4:p:399-421.

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[Citation Analysis]
2011The Impacts of the Affordable Care Act: How Reasonable Are the Projections?. (2011). . In: NBER Working Papers. RePEc:nbr:nberwo:17168.

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[Citation Analysis]
2011The Importance of the Meaning and Measurement of Affordable in the Affordable Care Act. (2011). Simon, Kosali I. ; Lyons, Sean ; Burkhauser, Richard V.. In: NBER Working Papers. RePEc:nbr:nberwo:17279.

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[Citation Analysis]
2011SOCIAL SECURITY RECONSIDERED. (2011). Aaron, Henry J.. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:385-414.

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[Citation Analysis]
2011REVENUE COSTS AND INCENTIVE EFFECTS OF THE MORTGAGE INTEREST DEDUCTION FOR OWNER-OCCUPIED HOUSING. (2011). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:531-64.

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2011HOW DOES CHARITABLE GIVING RESPOND TO INCENTIVES AND INCOME? NEW ESTIMATES FROM PANEL DATA. (2011). Heim, Bradley T. ; Bakija, Jon . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:615-50.

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2011TAX EXPENDITURES FOR NONCASH CHARITABLE CONTRIBUTIONS. (2011). Ackerman, Deena ; Auten, Gerald . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:651-87.

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[Citation Analysis]
2011THE IMPACTS OF THE AFFORDABLE CARE ACT: HOW REASONABLE ARE THE PROJECTIONS?. (2011). Gruber, Jonathan . In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:3:p:893-908.

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[Citation Analysis]
2011US Excise Tax Horizontal Interdependence: Yardstick vs. Tax Competition. (2011). Esteller-Mor, Alejandro ; Esteller -Mor, Alejandro . In: Working Papers. RePEc:udf:wpaper:201116.

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[Citation Analysis]
2011The Impact of Taxes on Migration in New England. (2011). Thompson, Jeffrey . In: Published Studies. RePEc:uma:perips:migration_peri_april13.

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[Citation Analysis]
2011Optimal top marginal tax rates under income splitting for couples. (2011). Corneo, Giacomo ; Steiner, Viktor ; Bach, Stefan . In: Discussion Papers. RePEc:zbw:fubsbe:201121.

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[Citation Analysis]

Warning!! This is still an experimental service. The results of this service should be interpreted with care, especially in research assessment exercises. The processing of documents is automatic. There still are errors and omissions in the identification of references. We are working to improve the software to increase the accuracy of the results.

Source data used to compute the impact factor of RePEc series.