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

Taxation trends / Directorate General Taxation and Customs Union, European Commission


5.5

Impact Factor

5.4

5-Years IF

9

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
19900.08000 (%)0.05
19910.08000 (%)0.05
19920.09000 (%)0.05
19930.1000 (%)0.05
19940.11000 (%)0.05
19950.15000 (%)0.1
19960.19000 (%)0.09
19970.2000 (%)0.08
19980.21000 (%)0.12
19990.27000 (%)0.15
20000.36000 (%)0.14
20010.36000 (%)0.17
20020.37000 (%)0.18
20030.39116004 (66.7%)0.18
200420.4121231.51712128 (47.1%)110.18
200520.4321382.67924244 (44.4%)0.22
200640.452.67141232528384 (16%)0.19
20072.50.382151532225486 (27.3%)110.17
20088.50.384.416569.33202175225 (25%)330.17
20096.50.353.617476.71322135181 (3.1%)330.17
201060.32318465.75562125159 (16.1%)770.15
2011110.415.819606.67732225294 (5.5%)11110.2
201210.50.466.4110545.4252215322 (8%)440.21
201311.50.495.8111534.821192235298 (6.7%)19190.22
20145.50.565.4112342.838211527 (%)330.3
 
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
2013Taxation trends in the European Union: 2013 edition. (2013). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2013.

Full description at Econpapers || Download paper

119
2011Taxation trends in the European Union: 2011 edition. (2011). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2011.

Full description at Econpapers || Download paper

73
2010Taxation trends in the European Union: 2010 edition. (2010). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2010.

Full description at Econpapers || Download paper

56
2009Taxation trends in the European Union: 2009 edition. (2009). Hemmelgarn, Thomas ; Lupi, Alessandro ; Lapunova, Tatjana ; Wozowczyk, Monika ; Pein, Milan ; Hristova, Maya ; Fantini, Marco ; Kosonen, Katri ; Nicodeme, Gaetan ; Woehlbier, Florian ; Prammer, Doris ; Vanborren, Werner ; Heimann, Beata . In: Taxation trends. RePEc:tax:taxtre:2009.

Full description at Econpapers || Download paper

32
2012Taxation trends in the European Union: 2012 edition. (2012). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2012.

Full description at Econpapers || Download paper

25
2006Taxation trends in the European Union: 2006 edition. (2006). Beltramello, Andrea ; Acciari, Paolo ; Fantini, Marco ; Frej-Ohlsson, Lena ; Tassa, Emanuela ; Hallberg, Claes . In: Taxation trends. RePEc:tax:taxtre:2006.

Full description at Econpapers || Download paper

25
2007Taxation trends in the European Union: 2007 edition. (2007). Paternoster, Anne ; Knoth, Stefanie ; Wozowczyk, Monika ; Pein, Milan ; Fantini, Marco ; Lozev, Konstantin ; Piotrowska, Joanna ; Tassa, Emanuela . In: Taxation trends. RePEc:tax:taxtre:2007.

Full description at Econpapers || Download paper

22
2008Taxation trends in the European Union: 2008 edition. (2008). Lupi, Alessandro ; Knoth, Stefanie ; Wozowczyk, Monika ; Pein, Milan ; Fantini, Marco ; Verrinder, John ; Martire, Federico ; Paternoster, Anne . In: Taxation trends. RePEc:tax:taxtre:2008.

Full description at Econpapers || Download paper

20
2004Taxation trends in the European Union: 2004 edition. (2004). Schmidt-Faber, Claudius ; Acciari, Paolo ; Frej-Ohlsson, Lena . In: Taxation trends. RePEc:tax:taxtre:2004.

Full description at Econpapers || Download paper

17
2005Taxation trends in the European Union: 2005 edition. (2005). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2005.

Full description at Econpapers || Download paper

9
2014Taxation trends in the European Union: 2014 edition. (2014). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2014.

Full description at Econpapers || Download paper

8
2003Taxation trends in the European Union: 2003 edition. (2003). Bucher, Anne ; Revelin, Gilles ; Schmidt-Faber, Claudius . In: Taxation trends. RePEc:tax:taxtre:2003.

Full description at Econpapers || Download paper

6

50 most relevant documents in this series:


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

YearTitleCited
2011Taxation trends in the European Union: 2011 edition. (2011). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2011.

Full description at Econpapers || Download paper

31
2013Taxation trends in the European Union: 2013 edition. (2013). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2013.

Full description at Econpapers || Download paper

30
2012Taxation trends in the European Union: 2012 edition. (2012). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2012.

Full description at Econpapers || Download paper

20
2014Taxation trends in the European Union: 2014 edition. (2014). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2014.

Full description at Econpapers || Download paper

8
2010Taxation trends in the European Union: 2010 edition. (2010). Commission, European . In: Taxation trends. RePEc:tax:taxtre:2010.

Full description at Econpapers || Download paper

7
2004Taxation trends in the European Union: 2004 edition. (2004). Schmidt-Faber, Claudius ; Acciari, Paolo ; Frej-Ohlsson, Lena . In: Taxation trends. RePEc:tax:taxtre:2004.

Full description at Econpapers || Download paper

3
2009Taxation trends in the European Union: 2009 edition. (2009). Hemmelgarn, Thomas ; Lupi, Alessandro ; Lapunova, Tatjana ; Wozowczyk, Monika ; Pein, Milan ; Hristova, Maya ; Fantini, Marco ; Kosonen, Katri ; Nicodeme, Gaetan ; Woehlbier, Florian ; Prammer, Doris ; Vanborren, Werner ; Heimann, Beata . In: Taxation trends. RePEc:tax:taxtre:2009.

Full description at Econpapers || Download paper

3
2008Taxation trends in the European Union: 2008 edition. (2008). Lupi, Alessandro ; Knoth, Stefanie ; Wozowczyk, Monika ; Pein, Milan ; Fantini, Marco ; Verrinder, John ; Martire, Federico ; Paternoster, Anne . In: Taxation trends. RePEc:tax:taxtre:2008.

Full description at Econpapers || Download paper

3
2007Taxation trends in the European Union: 2007 edition. (2007). Paternoster, Anne ; Knoth, Stefanie ; Wozowczyk, Monika ; Pein, Milan ; Fantini, Marco ; Lozev, Konstantin ; Piotrowska, Joanna ; Tassa, Emanuela . In: Taxation trends. RePEc:tax:taxtre:2007.

Full description at Econpapers || Download paper

3

Citing documents used to compute impact factor 11:


[Click on heading to sort table]

YearTitleSee
2014Fiscal Convergence in the European Union in the Context of the Global Financial Crisis. (2014). TIBULCA, Ioana-Laura . In: International Journal of Academic Research in Accounting, Finance and Management Sciences. RePEc:hur:ijaraf:v:4:y:2014:i:2:p:152-158.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Should We Resurrect TIPP Flottante if Oil Price Booms Again? Specific Taxes as Fuel Consumer Price Stabilizers. (2014). Di Giacomo, Marina ; Piacenza, Massimiliano . In: Working papers. RePEc:tur:wpapnw:027.

Full description at Econpapers || Download paper

[Citation Analysis]
2014The effect of globalization on the distribution of taxes and social expenditures in Europe: do welfare state regimes matter?. (2014). Boesch, Valerie . In: Environment and Planning A. RePEc:pio:envira:v:46:y:2014:i:2:p:373-397.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Corporate income taxation in the Croatian hotel industry in relation to the Mediterranean countries of Europe. (). Roller, Dragan ; Premec, Sanja ; Hodi, Sabina . In: Tourism and Hospitality Industry. RePEc:tho:iscthi:section5-5.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Progressive tax reform in OECD countries : perspectives and obstacles. (2014). Truger, Achim ; Godar, Sarah ; Paetz, Christoph . In: ILO Working Papers. RePEc:ilo:ilowps:485510.

Full description at Econpapers || Download paper

[Citation Analysis]
2014The signaling effect of tax rates under fiscal competition: A (Shannonian) transfer entropy approach. (2014). Dima, Bogdan ; Barna, Flavia . In: Economic Modelling. RePEc:eee:ecmode:v:42:y:2014:i:c:p:373-381.

Full description at Econpapers || Download paper

[Citation Analysis]
2014How do employment tax credits work? An analysis of the German inheritance tax. (2014). Franke, Benedikt ; Simons, Dirk ; Voeller, Dennis . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14090.

Full description at Econpapers || Download paper

[Citation Analysis]
2014How do employment tax credits work? An analysis of the German inheritance tax. (2014). Franke, Benedikt ; Simons, Dirk ; Voeller, Dennis . In: arqus Discussion Papers in Quantitative Tax Research. RePEc:zbw:arqudp:177.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Changes in Tax Mixes of European Union Countries in Crisis. (2014). Borvkova, Aneta ; Kubatova, Kvta . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2014:y:2014:i:1:id:383:p:87-104.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Determinants of VAT Gap in EU. (2014). Zidkova, Hana . In: Prague Economic Papers. RePEc:prg:jnlpep:v:2014:y:2014:i:4:id:496:p:514-530.

Full description at Econpapers || Download paper

[Citation Analysis]
2014Progressive tax reform in OECD countries : perspectives and obstacles. (2014). Truger, Achim ; Godar, Sarah ; Paetz, Christoph . In: ILO Working Papers. RePEc:ilo:ilowps:485510.

Full description at Econpapers || Download paper

[Citation Analysis]

Cites in year: CiY


Recent citations received in: 2014


[Click on heading to sort table]

YearTitleSee
2014INDIRECT TAXATION TRENDS IN THE EUROPEAN UNION MEMBER STATES. (2014). MILOS, Laura Raisa . In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2014:v:6:p:96-103.

Full description at Econpapers || Download paper

[Citation Analysis]
2014COMPARATIVE ANALYSIS REGARDING THE ENTERPRISES TAXATION IN ROMANIA AND SOME EUROPEAN UNION MEMBER STATES. (2014). Mihaila, Nicoleta . In: Studii Financiare (Financial Studies). RePEc:vls:finstu:v:18:y:2014:i:4:p:52-62.

Full description at Econpapers || Download paper

[Citation Analysis]
2014German labor market and fiscal reforms 1999 to 2008: Can they be blamed for intra-Euro Area imbalances?. (2014). Gadatsch, Niklas ; Stahler, Nikolai . In: Working Papers. RePEc:zbw:svrwwp:052014.

Full description at Econpapers || Download paper

[Citation Analysis]

Recent citations received in: 2013


[Click on heading to sort table]

YearTitleSee
2013The policy response to macroeconomic and fiscal imbalances in Italy in the last fifteen years. (2013). Bassanetti, Antonio ; Momigliano, Sandro ; Sabbatini, Roberto ; Bugamelli, Matteo ; Zollino, Francesco . In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_211_13.

Full description at Econpapers || Download paper

[Citation Analysis]
2013TAXATION AND FORMS OF ORGANISING BUSINESS ACTIVITIES. (2013). ini, Sran . In: Economic Annals. RePEc:beo:journl:v:58:y:2013:i:196:p:133-156.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Imputed rent and distributional effects of housing-related policies in Estonia, Italy and the United Kingdom. (2013). . In: Baltic Journal of Economics. RePEc:bic:journl:v:13:y:2013:i:2:p:35-58.

Full description at Econpapers || Download paper

[Citation Analysis]
2013EU-IMF assistance to euro area countries: an early assessment. (2013). Sapir, Andr ; Pisani-Ferry, Jean ; Wolff, Guntram B.. In: Blueprints. RePEc:bre:bluprt:779.

Full description at Econpapers || Download paper

[Citation Analysis]
2013The stability of tax elasticities in The Netherlands. (2013). van Limbergen, Duncan ; Bettendorf, Leon . In: CPB Discussion Paper. RePEc:cpb:discus:256.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Sovereign credit ratings in the European Union: a model-based fiscal analysis. (2013). Wickens, Michael R. ; Polito, Vito . In: CEPR Discussion Papers. RePEc:cpr:ceprdp:9665.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Perceptions of unreported economic activities in Baltic Firms. Individualistic and non-individualistic motives. (2013). Merikull, Jaanika ; Tairi Rõõm, ; Staehr, Karsten . In: Bank of Estonia Working Papers. RePEc:eea:boewps:wp2012-8.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Equity aspects of VAT in emerging European countries: A case study of Serbia. (2013). Arsi, Milojko ; Altiparmakov, Nikola . In: Economic Systems. RePEc:eee:ecosys:v:37:y:2013:i:2:p:171-186.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Shift from gross profit taxation to distributed profit taxation: Are there effects on firms?. (2013). Merikull, Jaanika ; Vahter, Priit ; Masso, Jaan . In: Journal of Comparative Economics. RePEc:eee:jcecon:v:41:y:2013:i:4:p:1092-1105.

Full description at Econpapers || Download paper

[Citation Analysis]
2013A Panorama on Energy Taxes and Green Tax Reforms. (2013). Gago, Alberto ; Lpez-Otero, Xiral ; Labandeira, Xavier . In: Working Papers. RePEc:efe:wpaper:08-2013.

Full description at Econpapers || Download paper

[Citation Analysis]
2013The Structure of Ireland’s Tax System and Options for Growth Enhancing Reform. (2013). O'Connor, Brendan . In: The Economic and Social Review. RePEc:eso:journl:v:44:y:2013:i:4:p:511-540.

Full description at Econpapers || Download paper

[Citation Analysis]
2013CEE Transition from PAYG to Private Pensions: Income Gaps and Asset Allocation. (2013). Berk, Ales S. ; Cok, Mitja ; Kosak, Marko ; Sambt, Joze . In: Czech Journal of Economics and Finance (Finance a uver). RePEc:fau:fauart:v:63:y:2013:i:4:p:360-381.

Full description at Econpapers || Download paper

[Citation Analysis]
2013The Fiscal Pressure in Romania in the Context of Economic Crisis. (2013). Balaceanu, Cristina ; Apostol, Diana Mihaela ; Penu, Daniela . In: Knowledge Horizons - Economics. RePEc:khe:journl:v:5:y:2013:i:4:p:106-110.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Corporate Income Taxation and the Corporate Tax Base in the Czech Republic. (2013). Vitek, Leo . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2013:y:2013:i:2:id:338.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Comparison of the Impact of Taxes and Other Factors on the Behavior of Companies in the Old and New European Union Member States. (2013). Kostohryz, Jii . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2013:y:2013:i:4:id:352:p:55-69.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Study to quantify and analyse the VAT Gap in the EU-27 Member States. (2013). Bettendorf, Leon ; Bird, Richard ; Belkindas, Misha V. ; Bonch-Osmolovskiy, Mikhail ; Smart, Michael ; Barbone, Luca . In: CASE Network Reports. RePEc:sec:cnrepo:0116.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2013 Report. (2013). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038.

Full description at Econpapers || Download paper

[Citation Analysis]
2013The EU Financial Transactions Tax: Antecedents and Current Debate. (2013). Gonzlez, Ana Rosa ; Kitromilides, Yiannis . In: Panoeconomicus. RePEc:voj:journl:v:60:y:2013:i:3:p:311-321.

Full description at Econpapers || Download paper

[Citation Analysis]
2013Universities´ funding in the the current global financial crisis: Threat or opportunity for the implementation of Triple Helix Theory?. (2013). Balomenou, Chrysanthi ; kolovos, Konstantinos . In: ERSA conference papers. RePEc:wiw:wiwrsa:ersa13p839.

Full description at Econpapers || Download paper

[Citation Analysis]

Recent citations received in: 2012


[Click on heading to sort table]

YearTitleSee
2012The Pain and Gain of Offshoring: The Effects of Tax Progression in a Segmented Labour Market. (2012). Rocha-Akis, Silvia . In: CESifo Working Paper Series. RePEc:ces:ceswps:_3739.

Full description at Econpapers || Download paper

[Citation Analysis]
2012Markets for tradable emission permits with fiscal competition. (2012). PERALTA, Susana . In: CORE Discussion Papers. RePEc:cor:louvco:2012054.

Full description at Econpapers || Download paper

[Citation Analysis]
2012Automatic stabilizers and economic crisis: US vs. Europe. (2012). Peichl, Andreas ; Dolls, Mathias ; Fuest, Clemens . In: Journal of Public Economics. RePEc:eee:pubeco:v:96:y:2012:i:3:p:279-294.

Full description at Econpapers || Download paper

[Citation Analysis]
2012Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability – 2012 Report. (2012). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034.

Full description at Econpapers || Download paper

[Citation Analysis]

Recent citations received in: 2011


[Click on heading to sort table]

YearTitleSee
2011The effect of labour taxes on labour demand: a comparison between Belgium and neighbouring countries. (2011). Moons, Cindy ; Laenen, Wout ; Persyn, Damiaan . In: Working Papers. RePEc:hub:wpecon:201125.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Assessing the Variability of Tax Elasticities in Lithuania. (2011). Poghosyan, Tigran . In: IMF Working Papers. RePEc:imf:imfwpa:11/270.

Full description at Econpapers || Download paper

[Citation Analysis]
2011The Comparative Analysis of Specific Effective Average Tax Rates of Corporation in the EU Countries in Years 1998 – 2007. (2011). Kubatova, Kvta . In: Český finanční a účetní časopis. RePEc:prg:jnlcfu:v:2011:y:2011:i:4:id:154:p:79-91.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Tax Competitiveness of Croatia and Slovenia as Tourist Destinations. (2011). Kosi, Tanja ; Bojnec, Tefan . In: Academica Turistica - Tourism and Innovation Journal. RePEc:prp:jattij:v:3:y:2011:i:1-2:p:38-52.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Do EU15 countries compete over labour taxes?. (2011). MERLEVEDE, B. ; VERBEKE, T. ; VAN PARYS, S. ; RAYP, G.. In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium. RePEc:rug:rugwps:11/750.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Quality of taxation and the crisis: Tax shifts from a growth perspective. (2011). Prammer, Doris . In: Taxation Papers. RePEc:tax:taxpap:0029.

Full description at Econpapers || Download paper

[Citation Analysis]
2011Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU.. (2011). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0034.

Full description at Econpapers || Download paper

[Citation Analysis]
2011A retrospective evaluation of elements of the EU VAT system. (2011). Institute for Fiscal Studies, . In: Taxation Studies. RePEc:tax:taxstu:0039.

Full description at Econpapers || Download paper

[Citation Analysis]
2011THE ECONOMIC CRISIS AND THE EVOLUTION OF THE ECONOMIC AND FINANCIAL ACTIVITY OF THE SME. (2011). Mihaila, Nicoleta ; Isachi, Silvia . In: Studii Financiare (Financial Studies). RePEc:vls:finstu:v:15:y:2011:i:3:p:88-97.

Full description at Econpapers || Download paper

[Citation Analysis]
2011INFLUENCE OF THE SOCIAL CONTRIBUTIONS ON THE ENTERPRISE BEHAVIOUR. (2011). Mihaila, Nicoleta . In: Studii Financiare (Financial Studies). RePEc:vls:finstu:v:15:y:2011:i:4:p:189-202.

Full description at Econpapers || Download paper

[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.