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

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

5 Years H

Impact Factor

5 Years IF

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	2	2	0		0	0		0			0		0	0.12
1997	0	0.23	0	0	1	3	0		0	2		2			0		0	0.13
1998	0	0.24	0	0	0	3	0		0	3		3			0		0	0.15
1999	0	0.32	0	0	0	3	0		0	1		3			0		0	0.21
2000	0	0.44	0	0	1	4	2		0	0		3			0		0	0.2
2001	0	0.4	0	0	2	6	80		0	1		4			0		0	0.22
2002	2	0.42	0.88	1.5	2	8	3	7	7	3	6	4	6		0		0	0.23
2003	2.75	0.42	1.5	2.2	2	10	1	15	22	4	11	5	11		0		0	0.24
2004	0	0.47	0.69	1.29	3	13	4	9	31	4		7	9		0		0	0.27
2005	0	0.49	0.86	1	1	14	1	12	43	5		10	10		0		0	0.29
2006	0.75	0.47	1	1.2	3	17	0	17	60	4	3	10	12		0		0	0.27
2007	0	0.39	0.42	0	2	19	9	8	68	4		11			0		0	0.22
2008	0	0.46	0.32	0	6	25	9	8	76	5		11			0		0	0.23
2009	0.13	0.43	0.31	0.07	4	29	35	9	85	8	1	15	1		0	2	0.5	0.22
2010	0.5	0.37	0.56	0.31	5	34	14	19	104	10	5	16	5		0	4	0.8	0.19
2011	0.67	0.46	0.36	0.3	5	39	7	14	118	9	6	20	6		0		0	0.25
2012	0.4	0.5	0.62	0.45	3	42	3	26	144	10	4	22	10		0	2	0.67	0.25
2013	0.13	0.5	0.24	0.26	3	45	0	11	155	8	1	23	6		0		0	0.24
2014	0.17	0.53	0.35	0.4	9	54	0	19	174	6	1	20	8		0		0	0.27
2015	0	0.53	0.22	0.08	9	63	5	14	188	12		25	2	2	14.3		0	0.27
2016	0.17	0.54	0.15	0.1	8	71	5	11	199	18	3	29	3		0		0	0.27
2017	0.12	0.54	0.11	0.06	3	74	0	8	207	17	2	32	2		0		0	0.27
2018	0.27	0.53	0.08	0.09	1	75	0	6	213	11	3	32	3		0		0	0.26
2019	0	0.55	0.13	0.1	0	75	0	10	223	4		30	3		0		0	0.32
2020	0	0.63	0.04	0	0	75	0	3	226	1		21			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	2001	Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0005. Full description at Econpapers \|\| Download paper	81
2	2001	Annex to Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0006. Full description at Econpapers \|\| Download paper	34
3	2009	Study to quantify and analyse the VAT gap in the EU-25 Member States. (2009). Reckon, . In: Taxation Studies. RePEc:tax:taxstu:0029. Full description at Econpapers \|\| Download paper	19
4	2009	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Studies. RePEc:tax:taxstu:0028. Full description at Econpapers \|\| Download paper	18
5	2010	Innovative Financing at a Global Level. (2010). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Commission, European ; NicodÃ¨me, GaÃ«tan. In: Taxation Studies. RePEc:tax:taxstu:0031. Full description at Econpapers \|\| Download paper	13
6	2007	Study on reduced VAT applied to goods and services in the Member States of the EU. (2007). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0018. Full description at Econpapers \|\| Download paper	10
7	2011	Transfer pricing and developing countries. (2011). Pricewaterhousecoopers, . In: Taxation Studies. RePEc:tax:taxstu:0038. Full description at Econpapers \|\| Download paper	5
8	2004	Economic effects of tax cooperation in an enlarged European Union. (2004). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0012. Full description at Econpapers \|\| Download paper	5
9	2016	EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016. (2016). , Zew ; ZEW, . In: Taxation Studies. RePEc:tax:taxstu:0066. Full description at Econpapers \|\| Download paper	4
10	2008	Effective levels of company taxation within an enlarged EU. (2008). ZEW, . In: Taxation Studies. RePEc:tax:taxstu:0022. Full description at Econpapers \|\| Download paper	4
11	2002	Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars. (2002). Cowi A/S, . In: Taxation Studies. RePEc:tax:taxstu:0008. Full description at Econpapers \|\| Download paper	4
12	2015	Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report. (2015). Case, Cpb . In: Taxation Studies. RePEc:tax:taxstu:0061. Full description at Econpapers \|\| Download paper	4
13	2008	Reduced VAT for environmentally friendly products. (2008). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0025. Full description at Econpapers \|\| Download paper	4
14	2012	Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report. (2012). ZEW, . In: Taxation Studies. RePEc:tax:taxstu:0042. Full description at Econpapers \|\| Download paper	4
15	2000	Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia. (2000). Jarass, Lorenz ; Obermair, Gustav M.. In: Taxation Studies. RePEc:tax:taxstu:0004. Full description at Econpapers \|\| Download paper	3
16	2010	Effective levels of company taxation within an enlarged EU. (2010). ZEW, . In: Taxation Studies. RePEc:tax:taxstu:0030. Full description at Econpapers \|\| Download paper	3
17	2003	The macroeconomic evaluation of energy tax policies within the EU, with the GEM-E3-Europe model. (2003). Paroussos, Leonidas ; Van Regemorter, Denise ; Kouvaritakis, Nikos . In: Taxation Studies. RePEc:tax:taxstu:0009. Full description at Econpapers \|\| Download paper	2
18	2015	EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015. (2015). ZEW, . In: Taxation Studies. RePEc:tax:taxstu:0063. Full description at Econpapers \|\| Download paper	2
19	2005	Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe. (2005). Paroussos, Leonidas ; Van Regemorter, Denise ; Revesz, Tamas ; Kouvaritakis, Nikos ; Zalai, Erno. In: Taxation Studies. RePEc:tax:taxstu:0014. Full description at Econpapers \|\| Download paper	2
20	2016	Economic Analysis of VAT Aspects of e-Commerce. (2016). Deloitte, . In: Taxation Studies. RePEc:tax:taxstu:0067. Full description at Econpapers \|\| Download paper	2
21	2008	Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2008). de Mooij, Ruud ; Devereux, Michael. In: Taxation Studies. RePEc:tax:taxstu:0023. Full description at Econpapers \|\| Download paper	2
22	2011	VAT in the Public Sector and Exemptions in the Public Interest. (2011). Economics, Copenhagen ; KPMG, . In: Taxation Studies. RePEc:tax:taxstu:0037. Full description at Econpapers \|\| Download paper	1
23	2006	Economic effects of the VAT exemption for financial and insurance services. (2006). Pricewaterhousecoopers, . In: Taxation Studies. RePEc:tax:taxstu:0016. Full description at Econpapers \|\| Download paper	1
24	2011	Study 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	1
25	2011	A 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	1

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

#	Year	Title	Cited
1	2009	Study to quantify and analyse the VAT gap in the EU-25 Member States. (2009). Reckon, . In: Taxation Studies. RePEc:tax:taxstu:0029. Full description at Econpapers \|\| Download paper	5
2	2015	Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report. (2015). Case, Cpb . In: Taxation Studies. RePEc:tax:taxstu:0061. Full description at Econpapers \|\| Download paper	3
3	2001	Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0005. Full description at Econpapers \|\| Download paper	2
4	2001	Annex to Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0006. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor:

Year	Title

Recent citations

10 most frequent citing series

#	Series	H	Cites
1	ZEW Expertises / ZEW - Leibniz Centre for European Economic Research	10	4
2	Gospodarka Narodowa. The Polish Journal of Economics / Warsaw School of Economics	4	3
3	MPRA Paper / University Library of Munich, Germany	103	3
4	Taxation Survey / Directorate General Taxation and Customs Union, European Commission	3	3
5	Journal of Business Economics / Springer	9	2
6	CEPS Papers / Centre for European Policy Studies	17	2
7	MF Working Papers / Ministry of Finance in Poland	2	2
8	Journal of International Accounting, Auditing and Taxation / Elsevier	14	2
9	Economic Development Quarterly / SAGE Publications	21	1
10	Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis / Mendel University Press	5	1
11	NBER Working Papers / National Bureau of Economic Research, Inc	261	1