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

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

5 Years H

Impact Factor

0.33

5 Years IF

0.38

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	7	7	38		0	0		0			0		0	0.27
2005	0	0.49	0	0	1	8	21		0	7		7			0		0	0.29
2006	0.88	0.47	0.8	0.88	2	10	9	7	8	8	7	8	7		0		0	0.27
2007	0.67	0.39	0.64	0.7	1	11	14	7	15	3	2	10	7		0		0	0.22
2008	1	0.46	0.46	0.45	2	13	20	6	21	3	3	11	5		0	1	0.5	0.23
2009	1	0.43	0.58	0.38	6	19	67	11	32	3	3	13	5		0	6	1	0.22
2010	0.75	0.37	0.54	0.58	7	26	75	14	46	8	6	12	7	4	28.6	5	0.71	0.19
2011	1.38	0.46	1.23	1.06	4	30	33	37	83	13	18	18	19	10	27	3	0.75	0.25
2012	1.55	0.5	1.26	1.25	4	34	36	39	126	11	17	20	25	13	33.3	2	0.5	0.25
2013	1.25	0.5	1.44	1.35	5	39	54	53	182	8	10	23	31	10	18.9	3	0.6	0.24
2014	1.11	0.53	0.98	1.04	11	50	143	49	231	9	10	26	27		0	6	0.55	0.27
2015	3.06	0.53	1.73	1.97	10	60	77	104	335	16	49	31	61	6	5.8	3	0.3	0.27
2016	1.71	0.54	1.21	1.21	6	66	7	80	415	21	36	34	41	2	2.5	2	0.33	0.27
2017	1.13	0.54	0.84	1.17	4	70	5	59	474	16	18	36	42		0		0	0.27
2018	0.4	0.53	1.04	1.33	4	74	8	77	551	10	4	36	48		0	5	1.25	0.26
2019	0.25	0.55	0.59	0.66	2	76	2	45	596	8	2	35	23		0	1	0.5	0.32
2020	0.33	0.63	0.33	0.38	0	76	0	25	621	6	2	26	10		0		0	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	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	64
2	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Barrios, Salvador ; AlstadsÃÆÃÂ¦ter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	40
3	2010	Financial Sector Taxation. (2010). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	38
4	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	30
5	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	28
6	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	26
7	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	25
8	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	22
9		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	22
10	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	21
11	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability Ã¢â¬â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	20
12	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÆÃÂ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«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	20
13	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	19
14	2012	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability Ã¢â¬â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper	19
15	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	16
16		Corporate tax policy and incorporation in the EU.. (2007). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; de Mooij, Ruud ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	15
17	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	15
18	2004	Tax-based EU own resources: an assessment. (2004). Cattoir, Philippe. In: Taxation Papers. RePEc:tax:taxpap:0001. Full description at Econpapers \|\| Download paper	14
19	2010	Innovative Financing at a Global Level. (2010). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0023. Full description at Econpapers \|\| Download paper	14
20	2009	The role of fiscal instruments in environmental policy. (2009). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Kosonen, Katri ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers \|\| Download paper	12
21	2004	VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers \|\| Download paper	12
22	2012	The Debt-Equity Bias: consequences and solutions. (2012). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	11
23	2012	Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers \|\| Download paper	10
24	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	10
25	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	10
26	2011	The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers \|\| Download paper	8
27	2018	How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2018). Nicola, Branzoli ; Antonella, Caiumi. In: Taxation Papers. RePEc:tax:taxpap:0072. Full description at Econpapers \|\| Download paper	8
28	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÆÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	7
29	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	7
30	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	7
31	2014	Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Cariboni, Jessica ; Cannas, Giusi ; Nicodeme, Gaetan ; Zedda, Stefano ; Marchesi, Massimo ; Giudici, Marco Petracco . In: Taxation Papers. RePEc:tax:taxpap:0043. Full description at Econpapers \|\| Download paper	6
32	2010	Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). WÃÆÃÂ¶hlbier, Florian ; Prammer, Doris ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers \|\| Download paper	6
33	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
34	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers \|\| Download paper	6
35	2017	Tax Uncertainty: Evidence and Policy Responses. (2017). Zangari, Ernesto ; Hemmelgarn, Thomas ; Caiumi, Antonella. In: Taxation Papers. RePEc:tax:taxpap:0067. Full description at Econpapers \|\| Download paper	6
36	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	6
37	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	5
38	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«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	5
39	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	4
40	2019	Estimating International Tax Evasion by Individuals. (2019). Case, Ecopa. In: Taxation Papers. RePEc:tax:taxpap:0076. Full description at Econpapers \|\| Download paper	3
41	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	3
42	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	3
43	2009	Corporate Income Tax and Economic Distortions. (2009). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers \|\| Download paper	3
44	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	3
45	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	3
46		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	3
47	2015	Improving VAT compliance Ã¢â¬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
48	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	2
49	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	2
50	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

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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	14
2	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Barrios, Salvador ; AlstadsÃÆÃÂ¦ter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	14
3	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
4	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	5
5	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	4
6	2017	Tax Uncertainty: Evidence and Policy Responses. (2017). Zangari, Ernesto ; Hemmelgarn, Thomas ; Caiumi, Antonella. In: Taxation Papers. RePEc:tax:taxpap:0067. Full description at Econpapers \|\| Download paper	4
7	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	4
8	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	4
9	2018	How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2018). Nicola, Branzoli ; Antonella, Caiumi. In: Taxation Papers. RePEc:tax:taxpap:0072. Full description at Econpapers \|\| Download paper	4
10	2019	Estimating International Tax Evasion by Individuals. (2019). Case, Ecopa. In: Taxation Papers. RePEc:tax:taxpap:0076. Full description at Econpapers \|\| Download paper	3
11	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	3
12	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	3
13	2013	Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability Ã¢â¬â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	2
14	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
15	2007	Corporate tax policy and incorporation in the EU.. (2007). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; de Mooij, Ruud ; NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers \|\| Download paper	2
16	2014	Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Cariboni, Jessica ; Cannas, Giusi ; Nicodeme, Gaetan ; Zedda, Stefano ; Marchesi, Massimo ; Giudici, Marco Petracco . In: Taxation Papers. RePEc:tax:taxpap:0043. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 2

Year	Title
2020	A destination-based allowance for corporate equity. (2020). Klemm, Alexander ; Hebous, Shafik. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09583-4. Full description at Econpapers \|\| Download paper
2020	An economic assessment of the evolution of the corporate tax system in Italy. (2020). Zangari, Ernesto. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1291_20. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2019

Year	Citing document
2019	Tax Policies in the European Union: 2020 Survey. (2019). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2020. Full description at Econpapers \|\| Download paper

Recent citations received in 2018

Year	Citing document
2018	FirmsÃ¢â¬â¢ investments during two crises. (2018). Sette, Enrico ; De Socio, Antonio. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1173_18. Full description at Econpapers \|\| Download paper
2018	A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik. In: CESifo Working Paper Series. RePEc:ces:ceswps:_7363. Full description at Econpapers \|\| Download paper
2018	A Destination-Based Allowance for Corporate Equity. (2018). Klemm, Alexander ; Hebous, Shafik. In: IMF Working Papers. RePEc:imf:imfwpa:2018/239. Full description at Econpapers \|\| Download paper
2018	Tax Policies in the European Union: 2018 Survey. (2018). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Commission, European. In: Taxation Survey. RePEc:tax:taxsur:2018. Full description at Econpapers \|\| Download paper

Recent citations received in 2017

Year	Citing document

10 most frequent citing series

#	Series	H	Cites
1	CESifo Working Paper Series / CESifo	74	22
2	International Tax and Public Finance / Springer	53	16
3	ZEW Expertises / ZEW - Leibniz Centre for European Economic Research	10	15
4	WIFO Studies / WIFO	16	14
5	Taxation Survey / Directorate General Taxation and Customs Union, European Commission	3	12
6	MPRA Paper / University Library of Munich, Germany	103	6
7	Discussion Papers / Deutsche Bundesbank	19	6
8	ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research	41	6
9	VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking / Verein fÃ¼r Socialpolitik / German Economic Association	11	5
10	PIPE - Papers on International Political Economy / Free University Berlin, Center for International Political Economy	2	5
11	WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER)	40	5