Citation analysis for OECD Taxation Working Papers / OECD Publishing

Citation Profile [Updated: 2022-01-09 21:43:50]

5 Years H

Impact Factor

0.43

5 Years IF

0.65

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0	0.14	0	0	0	0	0		0	0		0			0		0	0.07
1991	0	0.11	0	0	0	0	0		0	0		0			0		0	0.06
1992	0	0.1	0	0	0	0	0		0	0		0			0		0	0.07
1993	0	0.13	0	0	0	0	0		0	0		0			0		0	0.07
1994	0	0.13	0	0	0	0	0		0	0		0			0		0	0.06
1995	0	0.18	0	0	0	0	0		0	0		0			0		0	0.09
1996	0	0.21	0	0	0	0	0		0	0		0			0		0	0.12
1997	0	0.23	0	0	0	0	0		0	0		0			0		0	0.13
1998	0	0.24	0	0	0	0	0		0	0		0			0		0	0.15
1999	0	0.32	0	0	0	0	0		0	0		0			0		0	0.21
2000	0	0.44	0	0	0	0	0		0	0		0			0		0	0.2
2001	0	0.4	0	0	0	0	0		0	0		0			0		0	0.22
2002	0	0.42	0	0	0	0	0		0	0		0			0		0	0.23
2003	0	0.42	0	0	0	0	0		0	0		0			0		0	0.24
2004	0	0.47	0	0	0	0	0		0	0		0			0		0	0.27
2005	0	0.49	0	0	0	0	0		0	0		0			0		0	0.29
2006	0	0.47	0	0	0	0	0		0	0		0			0		0	0.27
2007	0	0.39	0	0	0	0	0		0	0		0			0		0	0.22
2008	0	0.46	0	0	0	0	0		0	0		0			0		0	0.23
2009	0	0.43	0	0	0	0	0		0	0		0			0		0	0.22
2010	0	0.37	0	0	0	0	0		0	0		0			0		0	0.19
2011	0	0.46	0	0	10	10	28		0	0		0			0		0	0.25
2012	0	0.5	0	0	4	14	14		0	10		10			0		0	0.25
2013	0.29	0.5	0.32	0.29	5	19	20	6	6	14	4	14	4		0		0	0.24
2014	0.44	0.53	0.43	0.42	2	21	12	9	15	9	4	19	8		0		0	0.27
2015	0.43	0.53	0.61	0.43	2	23	57	14	29	7	3	21	9		0	5	2.5	0.27
2016	2.5	0.54	0.72	0.74	6	29	23	21	50	4	10	23	17		0	3	0.5	0.27
2017	1.75	0.54	0.73	1.05	4	33	11	24	74	8	14	19	20		0		0	0.27
2018	1.1	0.53	1.05	1.37	8	41	7	43	117	10	11	19	26	5	11.6	1	0.13	0.26
2019	0.5	0.55	0.47	0.77	6	47	17	22	139	12	6	22	17		0	1	0.17	0.32
2020	0.43	0.63	0.55	0.65	6	53	6	29	168	14	6	26	17		0	1	0.17	0.58

IF:	Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	2015	The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers \|\| Download paper	58
2	2016	Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers \|\| Download paper	16
3	2011	Tax Reform Trends in OECD Countries. (2011). Brys, Bert ; Matthews, Stephen ; Owens, Jeffrey . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en. Full description at Econpapers \|\| Download paper	12
4	2019	Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en. Full description at Econpapers \|\| Download paper	12
5	2013	Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Brys, Bert ; Mellbye, Kirsti ; Paturot, Dominique . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en. Full description at Econpapers \|\| Download paper	11
6	2017	The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en. Full description at Econpapers \|\| Download paper	8
7	2018	Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers \|\| Download paper	7
8	2012	Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Thomas, Alastair ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en. Full description at Econpapers \|\| Download paper	7
9	2014	The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers \|\| Download paper	7
10	2014	Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en. Full description at Econpapers \|\| Download paper	6
11	2012	Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa. (2012). Gandullia, Luca ; Thomas, Alastair ; Iacobone, Nicola . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:14-en. Full description at Econpapers \|\| Download paper	5
12	2013	Tax Policy and Tax Reform in the Peoples Republic of China. (2013). Brys, Bert ; Wang, Xiao ; Matthews, Stephen ; Herd, Richard . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:18-en. Full description at Econpapers \|\| Download paper	5
13	2011	Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en. Full description at Econpapers \|\| Download paper	5
14	2016	The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Thomas, Alastair ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en. Full description at Econpapers \|\| Download paper	5
15	2011	Consumption Taxation as an Additional Burden on Labour Income. (2011). Picos, Fidel ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:7-en. Full description at Econpapers \|\| Download paper	4
16	2016	Fiscal incentives for R&D and innovation in a diverse world. (2016). Neubig, Thomas ; Appelt, Silvia ; Galindo-Rueda, Fernando. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en. Full description at Econpapers \|\| Download paper	4
17	2011	The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en. Full description at Econpapers \|\| Download paper	4
18	2013	Taxation of Dividend, Interest, and Capital Gain Income. (2013). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:19-en. Full description at Econpapers \|\| Download paper	4
19	2020	Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers \|\| Download paper	4
20	2019	Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers \|\| Download paper	3
21	2020	The impact of the Pillar One and Pillar Two proposals on MNEÃ¢â¬â¢s investment costs: An analysis using forward-looking effective tax rates. (2020). Gonzalez, Ana Cinta ; Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en. Full description at Econpapers \|\| Download paper	2
22	2019	Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers \|\| Download paper	2
23	2012	Trends in Personal Income Tax and Employee Social Security Contribution Schedules. (2012). Brys, Bert ; Mellbye, Kirsti ; Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:12-en. Full description at Econpapers \|\| Download paper	2
24	2011	Making Fundamental Tax Reform Happen. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en. Full description at Econpapers \|\| Download paper	2
25	2017	Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers \|\| Download paper	2
26	2011	Trends in Top Incomes and their Tax Policy Implications. (2011). Matthews, Stephen . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:4-en. Full description at Econpapers \|\| Download paper	1
27	2017	Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en. Full description at Econpapers \|\| Download paper	1
28	2019	Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice. (2019). van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:44-en. Full description at Econpapers \|\| Download paper	1
29	2017	The environmental tax and subsidy reform in Mexico. (2017). Arlinghaus, Johanna ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en. Full description at Econpapers \|\| Download paper	1
30	2019	The use of revenues from carbon pricing. (2019). van Dender, Kurt ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en. Full description at Econpapers \|\| Download paper	1
31	2012	Taxes and Investment in Skills. (2012). Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en. Full description at Econpapers \|\| Download paper	1
32	2011	Corporate Taxation and SMEs: The Italian Experience: The Italian Experience. (2011). Manzo, Marco. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:6-en. Full description at Econpapers \|\| Download paper	1
33	2018	Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Modica, Emmanuelle ; Harding, Michelle ; Laudage, Sabine. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en. Full description at Econpapers \|\| Download paper	1
34	2021	Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Gonzalez, Ana Cinta ; Appelt, Silvia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en. Full description at Econpapers \|\| Download paper	1
35	2018	Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en. Full description at Econpapers \|\| Download paper	1
36	2013	The Tax Policy Landscape Five Years after the Crisis. (2013). Mellbye, Kirsti ; Matthews, Stephen ; Leblanc, Pierre . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:17-en. Full description at Econpapers \|\| Download paper	1
37	2020	Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, StÃÆÃÂ©phane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers \|\| Download paper	1
38	2019	The potential of tax microdata for tax policy. (2019). Kennedy, Sean . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en. Full description at Econpapers \|\| Download paper	1

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2015	The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers \|\| Download paper	18
2	2019	Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en. Full description at Econpapers \|\| Download paper	12
3	2018	Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers \|\| Download paper	7
4	2012	Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Thomas, Alastair ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en. Full description at Econpapers \|\| Download paper	4
5	2020	Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers \|\| Download paper	4
6	2011	Tax Reform Trends in OECD Countries. (2011). Brys, Bert ; Matthews, Stephen ; Owens, Jeffrey . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en. Full description at Econpapers \|\| Download paper	3
7	2014	Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en. Full description at Econpapers \|\| Download paper	3
8	2017	The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en. Full description at Econpapers \|\| Download paper	3
9	2013	Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Brys, Bert ; Mellbye, Kirsti ; Paturot, Dominique . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en. Full description at Econpapers \|\| Download paper	3
10	2016	Fiscal incentives for R&D and innovation in a diverse world. (2016). Neubig, Thomas ; Appelt, Silvia ; Galindo-Rueda, Fernando. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en. Full description at Econpapers \|\| Download paper	3
11	2011	The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en. Full description at Econpapers \|\| Download paper	3
12	2019	Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers \|\| Download paper	3
13	2017	Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers \|\| Download paper	2
14	2019	Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers \|\| Download paper	2
15	2020	The impact of the Pillar One and Pillar Two proposals on MNEÃ¢â¬â¢s investment costs: An analysis using forward-looking effective tax rates. (2020). Gonzalez, Ana Cinta ; Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en. Full description at Econpapers \|\| Download paper	2
16	2016	The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Thomas, Alastair ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en. Full description at Econpapers \|\| Download paper	2
17	2014	The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers \|\| Download paper	2
18	2016	Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 6

Year	Title
2020	Top Incomes in Ireland: Reconciling Evidence from Tax Records and Household Survey Data. (2020). Doorley, Karina ; McTague, Alyvia ; Callan, Tim. In: IZA Discussion Papers. RePEc:iza:izadps:dp13585. Full description at Econpapers \|\| Download paper
2020	Die OECD-VorschlÃÂ¤ge zur Reform der Unternehmensteuer Ã¢â¬â ein Plan mit unerwÃÂ¼nschten Nebenwirkungen?. (2020). Jaag, Christian ; Fuest, Clemens ; Cavelti, Luzius ; Schon, Wolfgang ; Schneemelcher, Pola ; Riedel, Nadine ; Oestreicher, Andreas ; Schanz, Deborah ; Englisch, Joachim ; Saint-Amans, Pascal. In: ifo Schnelldienst. RePEc:ces:ifosdt:v:73:y:2020:i:03:p:03-32. Full description at Econpapers \|\| Download paper
2020	Tax Incentives for Supporting Competitiveness of Telecommunication Manufacturers. (2020). Dezhina, Irina ; Ponomarev, Alexey ; Gareev, Timur ; Nafikova, Tamam. In: Foresight and STI Governance (Foresight-Russia till No. 3/2015). RePEc:hig:fsight:v:14:y:2020:i:2:p:51-62. Full description at Econpapers \|\| Download paper
2020	Money for NothinÃ¢â¬â¢ Ã¢â¬â Digitalization and Fluid Tax Bases. (2020). Blix, Mrten. In: Working Paper Series. RePEc:hhs:iuiwop:1316. Full description at Econpapers \|\| Download paper
2020	Normativa de cotizaciÃ³n y pensiones de trabajadores autÃ³nomos en EspaÃ±a: Â¿Se incentiva al ahorro de ciclo vital?. (2020). Sanchez, Alfonso R. In: Studies on the Spanish Economy. RePEc:fda:fdaeee:eee2020-45. Full description at Econpapers \|\| Download paper
2020	Policies for SwitzerlandÃ¢â¬â¢s ageing society. (2020). Ollivaud, Patrice ; Lewis, Christine. In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1600-en. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2020

Year	Citing document
2020	An Analysis of the Tax Incidence of VAT to Milk in Malawi. (2020). Toma, Luiza ; Akaichi, Faical ; Revoredo-Giha, Cesar. In: Sustainability. RePEc:gam:jsusta:v:12:y:2020:i:19:p:8003-:d:420589. Full description at Econpapers \|\| Download paper

Recent citations received in 2019

Year	Citing document
2019	Normativa de cotizaciÃÂ³n y pensiones de trabajadores autÃÂ³nomos en EspaÃÂ±a: ÃÂ¿Se incentiva al ahorro de ciclo vital?. (2019). SANCHEZ MARTIN, ALFONSO. In: Studies on the Spanish Economy. RePEc:fda:fdaeee:eee2019-18. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	Tax reform to support growth and employment in Finland. (2018). AndrÃÆÃÂ©, Christophe ; Hwang, Hyunjeong ; Andre, Christophe. In: OECD Economics Department Working Papers. RePEc:oec:ecoaaa:1468-en. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	OECD Economics Department Working Papers / OECD Publishing	58	13
2	Sustainability / MDPI	48	7
3	CESifo Working Paper Series / CESifo	74	5
4	OECD Taxation Working Papers / OECD Publishing	7	5
5	OECD Economic Policy Papers / OECD Publishing	10	5
6	WIFO Working Papers / WIFO	19	5
7	WIFO Studies / WIFO	16	5
8	International Tax and Public Finance / Springer	53	4
9	Studies on the Spanish Economy / FEDEA	11	4
10	ifo DICE Report / ifo Institute - Leibniz Institute for Economic Research at the University of Munich	21	3
11	Environmental & Resource Economics / Springer	68	3