Canadian Tax Journal / Canadian Tax Foundation
Citation Profile [Updated: 2023-01-07 21:26:51]
5 Years H Index
4
Impact Factor (IF)
0.11
5 Years IF
0.09
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 | |
| 2013 | 0 | 0.56 | 0 | 0 | 19 | 19 | 2 | 0 | 0 | 0 | 0 | 0 | 0.24 | |||||
| 2014 | 0 | 0.55 | 0 | 0 | 13 | 32 | 15 | 0 | 19 | 19 | 0 | 0 | 0.23 | |||||
| 2015 | 0 | 0.55 | 0.02 | 0 | 18 | 50 | 24 | 1 | 1 | 32 | 32 | 0 | 1 | 0.06 | 0.23 | |||
| 2016 | 0.13 | 0.53 | 0.1 | 0.08 | 11 | 61 | 22 | 6 | 7 | 31 | 4 | 50 | 4 | 0 | 2 | 0.18 | 0.21 | |
| 2017 | 0.31 | 0.55 | 0.22 | 0.25 | 16 | 77 | 2 | 17 | 24 | 29 | 9 | 61 | 15 | 0 | 0 | 0.21 | ||
| 2018 | 0.04 | 0.57 | 0.05 | 0.06 | 15 | 92 | 0 | 5 | 29 | 27 | 1 | 77 | 5 | 0 | 0 | 0.24 | ||
| 2019 | 0.06 | 0.6 | 0.13 | 0.16 | 13 | 105 | 4 | 14 | 43 | 31 | 2 | 73 | 12 | 0 | 0 | 0.24 | ||
| 2020 | 0 | 0.73 | 0.05 | 0.1 | 33 | 138 | 5 | 7 | 50 | 28 | 73 | 7 | 0 | 0 | 0.34 | |||
| 2021 | 0.11 | 1.02 | 0.1 | 0.09 | 34 | 172 | 0 | 17 | 67 | 46 | 5 | 88 | 8 | 0 | 1 | 0.03 | 0.38 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years 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 | 2016 | Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Murphy, Brian ; Brooks, Neil ; Veall, Mike ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30. Full description at Econpapers || Download paper | 13 |
| 2 | 2015 | Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660. Full description at Econpapers || Download paper | 13 |
| 3 | 2014 | User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law. (2014). Tedds, Lindsay M. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:635-670. Full description at Econpapers || Download paper | 5 |
| 4 | 2014 | Challenges in Shifting Canadian Taxation Toward Consumption. (2014). Spiro, Peter S ; Kesselman, Jonathan Rhys . In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:1:p:1-41. Full description at Econpapers || Download paper | 5 |
| 5 | 2016 | Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Smart, Michael ; Bird, Richard. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442. Full description at Econpapers || Download paper | 4 |
| 6 | 2015 | Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning. (2015). Klemm, Alexander ; Clark, Steven W. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:133-148. Full description at Econpapers || Download paper | 3 |
| 7 | 2019 | The Digital Services Tax on the Verge of Implementation. (2019). Cui, Wei. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1135. Full description at Econpapers || Download paper | 3 |
| 8 | 2017 | Policy Forum: Charities and Political Activities (A Tempest in a Teapot?). (2017). Devlin, Rose Anne. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:2:p:367-378. Full description at Econpapers || Download paper | 2 |
| 9 | 2020 | Current Tax Reading. (2020). Macnaughton, Alan ; Li, Jinyan. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:909-929. Full description at Econpapers || Download paper | 2 |
| 10 | 2016 | Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers. (2016). Hubbard, Michael ; Akhand, Zakir. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:31-63. Full description at Econpapers || Download paper | 2 |
| 11 | 2013 | Policy Forum: The End of Transfer Pricing?. (2013). Couzin, Robert. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:1:p:159-178. Full description at Econpapers || Download paper | 2 |
| 12 | 2016 | Policy Forum: The Financial Activities Tax. (2016). Norregaard, John ; Krelove, Russell ; Keen, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:389-400. Full description at Econpapers || Download paper | 2 |
| 13 | 2014 | Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans. (2014). Veall, Michael R. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:2:p:383-399. Full description at Econpapers || Download paper | 2 |
| 14 | 2015 | Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta. (2015). Dahlby, Bev ; Conger, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:487-499. Full description at Econpapers || Download paper | 2 |
| 15 | 2015 | Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience. (2015). Legree, Scott ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:717-737. Full description at Econpapers || Download paper | 2 |
| 16 | 2016 | Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures. (2016). Brooks, Neil. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:65-133. Full description at Econpapers || Download paper | 2 |
| 17 | 2015 | Policy Forum: Mountains and Molehills--Effects of the Small Business Deduction. (2015). Mallett, Ted. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:691-704. Full description at Econpapers || Download paper | 1 |
| 18 | 2013 | Awareness and Use of Canadas Childrens Fitness Tax Credit. (2013). Larre, Tamara ; von Tigerstrom, Barbara ; Mawani, Amin ; Fisher, Koren L ; Tremblay, Mark S ; Reeder, Bruce ; Chad, Karen E ; Cameron, Christine. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:599-632. Full description at Econpapers || Download paper | 1 |
| 19 | 2015 | The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?. (2015). Loomer, Geoffrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:91-132. Full description at Econpapers || Download paper | 1 |
| 20 | 2019 | A New Global Tax Deal for the Digital Age. (2019). Magalhaes, Tarcisio Diniz ; Christians, Allison. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1153. Full description at Econpapers || Download paper | 1 |
| 21 | 2015 | Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data. (2015). Wolfson, Michael ; Veall, Mike ; Murphy, Brian . In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:661-688. Full description at Econpapers || Download paper | 1 |
| 22 | 2020 | Policy Forum: The Case for an Annual Net Wealth Tax. (2020). Sanger, Toby ; Jackson, Andrew. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:835-850. Full description at Econpapers || Download paper | 1 |
| 23 | 2014 | FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA. (2014). Barba, Paul M ; Berg, Roy A. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:587-633. Full description at Econpapers || Download paper | 1 |
| 24 | 2020 | Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance. (2020). Mawani, Amin ; Trivedi, Viswanath Umashanker . In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:801-832. Full description at Econpapers || Download paper | 1 |
| 25 | 2014 | Policy Preferences and Expertise in Canadian Tax Adjudication. (2014). Green, Andrew J ; Alarie, Benjamin . In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:985-1027. Full description at Econpapers || Download paper | 1 |
| 26 | 2015 | Tax-Free Savings Accounts: Expanding, Restricting, or Refining?. (2015). Kesselman, Jonathan Rhys . In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:4:p:905-945. Full description at Econpapers || Download paper | 1 |
| 27 | 2018 | Finances of the Nation: Final and Unalterable--But Up for Negotiation: Federal-Provincial Transfers in Canada. (2018). Tombe, Trevor. In: Canadian Tax Journal. RePEc:ctf:journl:v:66:y:2018:i:4:p:871-917. Full description at Econpapers || Download paper | 1 |
| 28 | 2021 | Policy Forum: Re-Envisaging the Canada Revenue AgencyâFrom Tax Collector to Benefit Delivery Agent. (2021). Tedds, Lindsay ; Kesselman, Jonathan Rhys ; Green, David ; Petit, Gillian. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:99-114. Full description at Econpapers || Download paper | 1 |
| 29 | 2016 | Written Communications and Taxpayers Compliance: An Interactional Fairness Perspective. (2016). Thorne, Linda ; Farrar, Jonathan. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:351-370. Full description at Econpapers || Download paper | 1 |
| 30 | 2020 | The Future of Work: The Gig Economy and Pressures on the Tax System. (2020). Black, Celeste M. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:1:p:69-97. Full description at Econpapers || Download paper | 1 |
| 31 | 2014 | Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities. (2014). Milevsky, Moshe A. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:971-983. Full description at Econpapers || Download paper | 1 |
| 32 | 2017 | Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases. (2017). Chodikoff, David W. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:3:p:637-649. Full description at Econpapers || Download paper | 1 |
| 33 | 2020 | Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19. (2020). Tombe, Trevor. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:1083-1122. Full description at Econpapers || Download paper | 1 |
| 34 | 2015 | Policy Forum: Resource Rent Taxation--Experiences from Australia. (2015). Mayo, Wayne. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:469-486. Full description at Econpapers || Download paper | 1 |
| 35 | 2019 | Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects. (2019). Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1179. Full description at Econpapers || Download paper | 1 |
| 36 | 2014 | Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice. (2014). Boadway, Robin. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:1029-1059. 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 | 2016 | Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Murphy, Brian ; Brooks, Neil ; Veall, Mike ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30. Full description at Econpapers || Download paper | 6 |
| 2 | 2015 | Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660. Full description at Econpapers || Download paper | 5 |
| 3 | 2016 | Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Smart, Michael ; Bird, Richard. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442. Full description at Econpapers || Download paper | 3 |
| 4 | 2019 | The Digital Services Tax on the Verge of Implementation. (2019). Cui, Wei. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1135. Full description at Econpapers || Download paper | 3 |
| 5 | 2020 | Current Tax Reading. (2020). Macnaughton, Alan ; Li, Jinyan. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:909-929. Full description at Econpapers || Download paper | 2 |
| 6 | 2015 | Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience. (2015). Legree, Scott ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:717-737. Full description at Econpapers || Download paper | 2 |
| 7 | 2014 | Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans. (2014). Veall, Michael R. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:2:p:383-399. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 5
| Year | Title | |
|---|---|---|
| 2021 | The new international tax regime: analysis from a power-basis perspective. (2021). Matsuoka, Akira. In: SN Business & Economics. RePEc:spr:snbeco:v:1:y:2021:i:5:d:10.1007_s43546-021-00072-7. Full description at Econpapers || Download paper | |
| 2021 | Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation. (2021). Komarova, Vera ; Sidorova, Elena ; Zasko, Vadim ; Dontsova, Olesya ; Boboshko, Diana. In: Sustainability. RePEc:gam:jsusta:v:13:y:2021:i:19:p:10757-:d:644887. Full description at Econpapers || Download paper | |
| 2021 | Collusive vs. coercively corrupt tax auditors and their impact on tax compliance. (2021). Trivedi, Viswanath Umashanker ; Mawani, Amin. In: Journal of Behavioral and Experimental Finance. RePEc:eee:beexfi:v:30:y:2021:i:c:s2214635021000149. Full description at Econpapers || Download paper | |
| 2021 | Feasibility of the Northern Sea Route for seasonal transit navigation: The role of ship speed on ice and alternative fuel types for the oil product tanker market. (2021). Haider, Jane ; Pettit, Stephen ; Rodrigues, Vasco Sanchez ; Theocharis, Dimitrios. In: Transportation Research Part A: Policy and Practice. RePEc:eee:transa:v:151:y:2021:i:c:p:259-283. Full description at Econpapers || Download paper | |
| 2021 | Using Text Mining Techniques to Understand the Economic Effects of COVID-19 Pandemic. (2021). Hayat, Elvan ; Altunbas, Cansu ; Aydin, Olgun. In: European Research Studies Journal. RePEc:ers:journl:v:xxiv:y:2021:i:special4:p:760-774. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2020
| Year | Citing document |
|---|
Recent citations received in 2019
| Year | Citing document |
|---|
10 most frequent citing series