Citation analysis for Taxation Papers / Directorate General Taxation and Customs Union, European Commission

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

1.33

Impact Factor

1.03

5-Years IF

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
1990		0.1			0				0		0		(%)			0.06
1991		0.09			0				0		0		(%)			0.04
1992		0.1			0				0		0		(%)			0.05
1993		0.13			0				0		0		(%)			0.06
1994		0.14			0				0		0		(%)			0.06
1995		0.17			0				0		0		(%)			0.11
1996		0.22			0				0		0		(%)			0.1
1997		0.22			0				0		0		(%)			0.09
1998		0.24			0				0		0		(%)			0.13
1999		0.3			0				0		0		(%)			0.16
2000		0.37			0				0		0		(%)			0.14
2001		0.37			0				0		0		(%)			0.17
2002		0.37			0				0		0		(%)			0.18
2003		0.4			0				0		0		(%)			0.19
2004		0.41		7	7			23	0		0		1 (4.3%)			0.18
2005	0.14	0.43	0.14	1	8	1	0.13	15	7	1	7	1	1 (6.7%)			0.21
2006	0.88	0.44	0.88	2	10	8	0.8	6	8	7	8	7	(%)			0.19
2007	0.67	0.37	0.6	1	11	6	0.55	12	3	2	10	6	3 (25%)			0.17
2008	0.67	0.39	0.36	2	13	5	0.38	17	3	2	11	4	4 (23.5%)	1	0.5	0.17
2009	1	0.36	0.31	6	19	9	0.47	49	3	3	13	4	7 (14.3%)	4	0.67	0.17
2010	0.88	0.34	0.67	7	26	14	0.54	53	8	7	12	8	6 (11.3%)	5	0.71	0.15
2011	1.31	0.41	1.28	4	30	32	1.07	28	13	17	18	23	3 (10.7%)	2	0.5	0.2
2012	1.27	0.45	1.2	4	34	31	0.91	22	11	14	20	24	4 (18.2%)	1	0.25	0.21
2013	1.63	0.5	1.57	5	39	45	1.15	25	8	13	23	36	1 (4%)	1	0.2	0.2
2014	0.89	0.55	1	11	50	40	0.8	52	9	8	26	26	1 (1.9%)	3	0.27	0.25
2015	2.69	0.57	2.03	10	60	84	1.4	25	16	43	31	63	1 (4%)	3	0.3	0.26
2016	1.33	0.66	1.03	6	66	51	0.77	1	21	28	34	35	(%)	1	0.17	0.34

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:

#	Year	Title	Cited
1	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	30
2	2010	Financial Sector Taxation. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	24
3	2009	Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers \|\| Download paper	19
4	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÂ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers \|\| Download paper	18
5	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	15
6		Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). Weiner, Joann. In: Taxation Papers. RePEc:tax:taxpap:0008. Full description at Econpapers \|\| Download paper	15
7	2009	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Papers. RePEc:tax:taxpap:0017. Full description at Econpapers \|\| Download paper	14
8	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	13
9	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette . In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	13
10		Corporate tax policy and incorporation in the EU.. (2007). NicodÃÂ¨me, GaÃÂ«tan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	12
11	2012	The Debt-Equity Bias: consequences and solutions. (2012). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	11
12	2008	The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012. Full description at Econpapers \|\| Download paper	11
13	2013	The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers \|\| Download paper	10
14	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	10
15	2004	VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers \|\| Download paper	9
16	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	8
17	2011	Quality 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	8
18	2014	Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems. (2014). Zangari, Ernesto. In: Taxation Papers. RePEc:tax:taxpap:0044. Full description at Econpapers \|\| Download paper	8
19	2004	Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers \|\| Download paper	7
20	2009	The role of fiscal instruments in environmental policy. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers \|\| Download paper	7
21	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	7
22	2012	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper	7
23	2011	The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers \|\| Download paper	6
24	2012	Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers \|\| Download paper	6
25	2008	Study on reduced VAT applied to goods and services in the Member States of the European Union. (2008). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0013. Full description at Econpapers \|\| Download paper	6
26	2010	Innovative Financing at a Global Level. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023. Full description at Econpapers \|\| Download paper	6
27	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	6
28	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	5
29	2010	Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). WÃÂ¶hlbier, Florian ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers \|\| Download paper	5
30	2004	Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis.. (2004). Spengel, Christoph ; Finkenzeller, Martin. In: Taxation Papers. RePEc:tax:taxpap:0007. Full description at Econpapers \|\| Download paper	5
31	2006	The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana. In: Taxation Papers. RePEc:tax:taxpap:0009. Full description at Econpapers \|\| Download paper	4
32	2004	An implicit tax rate for non-financial corporations: Definition and comparison with other tax indicators. (2004). Schmidt-Faber, Claudius. In: Taxation Papers. RePEc:tax:taxpap:0005. Full description at Econpapers \|\| Download paper	3
33	2015	Improving VAT compliance â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Herrmann, Benedikt ; Fooken, Jonas . In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	3
34	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÂ¨me, GaÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea . In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	3
35	2010	Taxation and the Quality of Institutions: Asymmetric Effects on FDI. (2010). Fatica, Serena. In: Taxation Papers. RePEc:tax:taxpap:0021. Full description at Econpapers \|\| Download paper	2
36	2014	Fiscal Devaluations in the Euro Area: What has been done since the crisis?. (2014). Puglisi, Laura . In: Taxation Papers. RePEc:tax:taxpap:0047. Full description at Econpapers \|\| Download paper	2
37	2009	Corporate Income Tax and Economic Distortions. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers \|\| Download paper	2
38	2006	A history of the tax package: The principles and issues underlying the community approach.. (2006). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0010. Full description at Econpapers \|\| Download paper	2
39	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; Antonio Jesus Sanchez Fuentes, ; Nicodeme, Gaetan ; Antonio Jesus Sanchez Fuentes, . In: Taxation Papers. RePEc:tax:taxpap:0045. Full description at Econpapers \|\| Download paper	2
40	2013	Study on the Impacts of Fiscal Devaluation. (2013). Piccoli, Luca ; Mangiavacchi, Lucia ; CPB Netherlands, . In: Taxation Papers. RePEc:tax:taxpap:0036. Full description at Econpapers \|\| Download paper	2
41	2015	Revenue for EMU: A contribution to the debate on Fiscal Union. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0054. Full description at Econpapers \|\| Download paper	1
42	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Tasnadi, Bogdan ; Vermote, Pol . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	1
43	2004	Examination of the macroeconomic implicit tax rate on labour derived by the European Commission. (2004). Acciari, Paolo ; Heijmans, Peter. In: Taxation Papers. RePEc:tax:taxpap:0004. Full description at Econpapers \|\| Download paper	1
44	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	1
45		European Tax Survey. (2004). Vanborren, Werner ; Kosonen, Katri ; Cattoir, Philippe ; Bucher, Anne ; Koevoets, Wim ; Mors, Matthias . In: Taxation Papers. RePEc:tax:taxpap:0003. Full description at Econpapers \|\| Download paper	1
46	2014	A wind of change? Reforms of Tax Systems since the launch of Europe 2020. (2014). Skonieczna, Agnieszka ; Rua, Savino ; Mathe, Milena ; Puglisi, Laura ; Heineken, Kees ; Garnier, Gaelle ; Gyorgy, Endre ; Van Mierlo, Astrid . In: Taxation Papers. RePEc:tax:taxpap:0049. 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	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÂ¨me, GaÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	29
2	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; AlstadsÃÂ¦ter, Annette ; Alstadsater, Annette . In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	13
3	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	10
4	2013	The marginal cost of public funds in the EU: the case of labour versus green taxes. (2013). Saveyn, Bert ; Pycroft, Jonathan ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0035. Full description at Econpapers \|\| Download paper	9
5	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	7
6	2012	The Debt-Equity Bias: consequences and solutions. (2012). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	6
7	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	6
8	2014	Addressing the Debt Bias: A Comparison between the Belgian and the Italian ACE Systems. (2014). Zangari, Ernesto. In: Taxation Papers. RePEc:tax:taxpap:0044. Full description at Econpapers \|\| Download paper	6
9	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÂ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers \|\| Download paper	5
10	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	5
11	2009	Corporate Effective Tax Rates in an Enlarged European Union. (2009). Vanborren, Werner ; Elschner, Christina . In: Taxation Papers. RePEc:tax:taxpap:0014. Full description at Econpapers \|\| Download paper	5
12	2010	Financial Sector Taxation. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	5
13	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	4
14	2005	Formulary Apportionment and Group Taxation in the European Union: Insights from the United States and Canada.. (2005). Weiner, Joann. In: Taxation Papers. RePEc:tax:taxpap:0008. Full description at Econpapers \|\| Download paper	4
15	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	4
16	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÂ¨me, GaÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea . In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	3
17	2015	Improving VAT compliance â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Herrmann, Benedikt ; Fooken, Jonas . In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	3
18	2009	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Papers. RePEc:tax:taxpap:0017. Full description at Econpapers \|\| Download paper	3
19	2008	The corporate income tax rate-revenue paradox: Evidence in the EU. (2008). Vanborren, Werner ; Piotrowska, Joanna. In: Taxation Papers. RePEc:tax:taxpap:0012. Full description at Econpapers \|\| Download paper	2
20	2012	Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers \|\| Download paper	2
21	2011	Quality 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	2
22	2011	The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃÂ¨me, GaÃÂ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers \|\| Download paper	2
23	2007	Corporate tax policy and incorporation in the EU.. (2007). NicodÃÂ¨me, GaÃÂ«tan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	2
24	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	2
25	2012	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÂ¨me, GaÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper	2
26	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; NicodÃÂ¨me, GaÃÂ«tan ; Barrios, Salvador ; Antonio Jesus Sanchez Fuentes, ; Nicodeme, Gaetan ; Antonio Jesus Sanchez Fuentes, . In: Taxation Papers. RePEc:tax:taxpap:0045. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor 28:

Year	Title
2016	Erbschaftsteuer, VermÃ¶gensteuer oder Kapitaleinkommensteuer: Wie sollen hohe VermÃ¶gen stÃ¤rker besteuert werden?. (2016). Bach, Stefan. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp1619. Full description at Econpapers \|\| Download paper
2016	2014-2015 tax changes in EU Member States vs the Commissionâs tax policy recommendations. (2016). Bernardi, Luigi. In: Working papers. RePEc:ipu:wpaper:46. Full description at Econpapers \|\| Download paper
2016	Corporate Taxation, Leverage, and Macroeconomic Stability. (2016). Bremus, Franziska ; Huber, Jeremias . In: DIW Roundup: Politik im Fokus. RePEc:diw:diwrup:93en. Full description at Econpapers \|\| Download paper
2016	Making public finances more growth and equity-friendly in the euro area. (2016). Pina, ÃÂlvaro. In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1316-en. Full description at Econpapers \|\| Download paper
2016	Assignment of Tax Receivables Ã¢â¬â a Possible Solution to Increase the Public Budgets Revenues and to Counteract the Growth of Tax Arrears? Analyzing the History and Application of Tax Receivables. (2016). Dascalu, Elena-Doina ; Ungureanu, Dragoe Mihai . In: International Conference on Economic Sciences and Business Administration. RePEc:icb:wpaper:v:3:y:2016:i:1:163-173. Full description at Econpapers \|\| Download paper
2016	Drowned by Numbers? Designing an EU-wide Unemployment Insurance. (2016). Huart, Florence ; Farvaque, Etienne. In: CIRANO Working Papers. RePEc:cir:cirwor:2016s-33. Full description at Econpapers \|\| Download paper
2016	The economics of corporate and business tax reform. (2016). Dharmapala, Dhammika. In: Working Papers. RePEc:btx:wpaper:1604. Full description at Econpapers \|\| Download paper
2016	The Economics of Corporate and Business Tax Reform. (2016). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5864. Full description at Econpapers \|\| Download paper
2016	Corporate taxation and location of intangible assets: Patents vs. trademarks. (2016). Dudar, Olena ; Voget, Johannes . In: ZEW Discussion Papers. RePEc:zbw:zewdip:16015. Full description at Econpapers \|\| Download paper
2016	Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms. (2016). Todtenhaupt, Maximilian ; Schwab, Thomas. In: ZEW Discussion Papers. RePEc:zbw:zewdip:16073. Full description at Econpapers \|\| Download paper
2016	Why are researchers paid bonuses? On technology spillovers and market rivalry. (2016). d'Andria, Diego ; Dandria, Diego . In: Research Policy. RePEc:eee:respol:v:45:y:2016:i:10:p:2105-2112. Full description at Econpapers \|\| Download paper
2016	Disentangling the processes of firm growth and R&D investment. (2016). Coad, Alex ; Grassano, Nicola. In: JRC Working Papers. RePEc:ipt:iptwpa:jrc103175. Full description at Econpapers \|\| Download paper
2016	Estimating corporate profit shifting with firm-level panel data: time trends and industrial heterogeneity. (2016). d'Andria, Diego ; Barrios, Salvador. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:201607. Full description at Econpapers \|\| Download paper
2016	Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting. (2016). Richter, Wolfram ; Breuer, Markus . In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145621. Full description at Econpapers \|\| Download paper
2016	Tax Policies in the European Union: 2016 Survey. (2016). NicodÃÂ¨me, GaÃÂ«tan ; Commission, European . In: Taxation Survey. RePEc:tax:taxsur:2016. Full description at Econpapers \|\| Download paper
2016	Is it Luring Innovations or just Profit? The Case of European Patent Boxes. (2016). Stimmelmayr, Michael ; Koethenbuerger, Marko ; Liberini, Federica. In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145582. Full description at Econpapers \|\| Download paper
2016	Priorities for completing the European Unions Single Market. (2016). Strask, Jan . In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1315-en. Full description at Econpapers \|\| Download paper
2016	The impact of tax planning on forward-looking effective tax rates. (2016). Spengel, Christoph ; Streif, Frank ; Klar, Oliver ; Nusser, Hannah ; Heckemeyer, Jost Henrich . In: ZEW Expertises. RePEc:zbw:zewexp:148155. Full description at Econpapers \|\| Download paper
2016	2014-2015 tax changes in EU Member States vs the Commissionâs tax policy recommendations. (2016). Bernardi, Luigi. In: Working papers. RePEc:ipu:wpaper:46. Full description at Econpapers \|\| Download paper
2016	Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Mardan, Mohammed ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_5850. Full description at Econpapers \|\| Download paper
2016	Optimal Policies against Profit Shifting: The Role of Controlled-Foreign-Company Rules. (2016). Schindler, Dirk ; Mardan, Mohammed ; Haufler, Andreas. In: Discussion Papers in Economics. RePEc:lmu:muenec:27745. Full description at Econpapers \|\| Download paper
2016	How do corporate tax bases change when corporate tax rates change? With implications for the tax rate elasticity of corporate tax revenues. (2016). Slemrod, Joel ; Kawano, Laura . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:23:y:2016:i:3:d:10.1007_s10797-015-9375-y. Full description at Econpapers \|\| Download paper
2016	Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues. (2016). LÃÂ³pez-Laborda, Julio ; Murciego, Angela Castillo . In: Economics Discussion Papers. RePEc:zbw:ifwedp:201628. Full description at Econpapers \|\| Download paper
2016	Whats BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. (2016). Kayis-Kumar, Ann. In: MPRA Paper. RePEc:pra:mprapa:75741. Full description at Econpapers \|\| Download paper
2016	Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2016). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas . In: Annual Conference 2016 (Augsburg): Demographic Change. RePEc:zbw:vfsc16:145477. Full description at Econpapers \|\| Download paper
2016	Tax Reforms and the Underground Economy: A Simulation-Based Analysis. (2016). Annicchiarico, Barbara ; Cesaroni, Claudio . In: CEIS Research Paper. RePEc:rtv:ceisrp:366. Full description at Econpapers \|\| Download paper
2016	Tax Policy of Russia under the Crisis Conditions. (2016). Lykova, L. In: Journal of the New Economic Association. RePEc:nea:journl:y:2016:i:29:p:186-192. Full description at Econpapers \|\| Download paper
2016	Corporate Taxation, Leverage, and Macroeconomic Stability. (2016). Bremus, Franziska ; Huber, Jeremias . In: DIW Roundup: Politik im Fokus. RePEc:diw:diwrup:93en. Full description at Econpapers \|\| Download paper

Recent citations (cites in year: CiY)

Recent citations received in 2015

Year	Citing document
2015	Tax Lottery Receipts in Romania, a Different Approach to Fight against Tax Evasion. (2015). Dascalu, Elena-Doina ; Ungureanu, Dragoe Mihai . In: International Conference on Economic Sciences and Business Administration. RePEc:icb:wpaper:v:2:y:2015:i:1:267-275. Full description at Econpapers \|\| Download paper
2015	Improving VAT Compliance in Romania by Implementing a New Tool - Tax Lottery Receipts. (2015). Ungureanu, Dragos Mihai ; Dascalu, Elena-Doina . In: Journal of Economic Development, Environment and People. RePEc:sph:rjedep:v:4:y:2015:i:3:p:47-57. Full description at Econpapers \|\| Download paper
2015	Tax shifts. (2015). NicodÃÂ¨me, GaÃÂ«tan ; Mathe, Milena ; Rua, Savino . In: Taxation Papers. RePEc:tax:taxpap:0059. Full description at Econpapers \|\| Download paper

Recent citations received in 2014

Year	Citing document
2014	Taxation and the optimal constraint on corporate debt finance. (2014). Sorensen, Peter Birch . In: Working Papers. RePEc:btx:wpaper:1427. Full description at Econpapers \|\| Download paper
2014	Taxation and the Optimal Constraint on Corporate Debt Finance. (2014). Sorensen, Peter Birch . In: CESifo Working Paper Series. RePEc:ces:ceswps:_5101. Full description at Econpapers \|\| Download paper
2014	Extending taxation of interest and royalty income at source: An option to limit base erosion and profit shifting?. (2014). Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah . In: ZEW Discussion Papers. RePEc:zbw:zewdip:14073. Full description at Econpapers \|\| Download paper

Recent citations received in 2013

Year	Citing document
2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÂ¨me, GaÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European . In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	Cites
1	Taxation Papers / Directorate General Taxation and Customs Union, European Commission	22
2	MPRA Paper / University Library of Munich, Germany	15
3	International Center for Public Policy Working Paper Series, at AYSPS, GSU / International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University	5
4	International Tax and Public Finance / Springer	4
5	Studies on Growth with Equity / International Labour Office, Research Department	4
6	Chapters / Edward Elgar Publishing	4
7	CESifo Working Paper Series / CESifo Group Munich	4
8	Books / Edward Elgar Publishing	3
9	CESifo Forum / Ifo Institute - Leibniz Institute for Economic Research at the University of Munich	3
10	Hacienda PÃºblica EspaÃ±ola / IEF	3
11	Working Papers / Oxford University Centre for Business Taxation	3

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.