Taxation Papers / Directorate General Taxation and Customs Union, European Commission
Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
18
Impact Factor (IF)
0
5 Years IF
0.17
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]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2004 | 0 | 0.6 | 0 | 0 | 7 | 7 | 43 | 0 | 0 | 0 | 0 | 0 | 0.36 | |||||
| 2005 | 0 | 0.6 | 0 | 0 | 1 | 8 | 25 | 0 | 7 | 7 | 0 | 0 | 0.37 | |||||
| 2006 | 1 | 0.59 | 0.9 | 1 | 2 | 10 | 10 | 8 | 9 | 8 | 8 | 8 | 8 | 0 | 0 | 0.34 | ||
| 2007 | 0.67 | 0.52 | 1.18 | 1.1 | 1 | 11 | 22 | 13 | 22 | 3 | 2 | 10 | 11 | 0 | 2 | 2 | 0.29 | |
| 2008 | 1.33 | 0.59 | 0.54 | 0.55 | 2 | 13 | 31 | 7 | 29 | 3 | 4 | 11 | 6 | 0 | 1 | 0.5 | 0.29 | |
| 2009 | 1 | 0.58 | 0.58 | 0.31 | 6 | 19 | 92 | 11 | 40 | 3 | 3 | 13 | 4 | 0 | 7 | 1.17 | 0.33 | |
| 2010 | 0.75 | 0.52 | 0.54 | 0.58 | 7 | 26 | 88 | 14 | 54 | 8 | 6 | 12 | 7 | 4 | 28.6 | 5 | 0.71 | 0.3 |
| 2011 | 1.54 | 0.62 | 1.33 | 1.17 | 4 | 30 | 41 | 40 | 94 | 13 | 20 | 18 | 21 | 11 | 27.5 | 3 | 0.75 | 0.37 |
| 2012 | 1.45 | 0.68 | 1.32 | 1.35 | 4 | 34 | 47 | 41 | 139 | 11 | 16 | 20 | 27 | 13 | 31.7 | 2 | 0.5 | 0.36 |
| 2013 | 2 | 0.66 | 1.82 | 1.78 | 5 | 39 | 76 | 68 | 210 | 8 | 16 | 23 | 41 | 11 | 16.2 | 8 | 1.6 | 0.35 |
| 2014 | 1.22 | 0.67 | 1.26 | 1.35 | 11 | 50 | 188 | 63 | 273 | 9 | 11 | 26 | 35 | 0 | 6 | 0.55 | 0.34 | |
| 2015 | 3.19 | 0.65 | 1.82 | 2.1 | 10 | 60 | 98 | 109 | 382 | 16 | 51 | 31 | 65 | 6 | 5.5 | 3 | 0.3 | 0.36 |
| 2016 | 1.86 | 0.64 | 1.47 | 1.26 | 6 | 66 | 22 | 97 | 479 | 21 | 39 | 34 | 43 | 2 | 2.1 | 3 | 0.5 | 0.34 |
| 2017 | 1.31 | 0.62 | 1.16 | 1.56 | 4 | 70 | 8 | 81 | 560 | 16 | 21 | 36 | 56 | 0 | 1 | 0.25 | 0.35 | |
| 2018 | 0.8 | 0.61 | 1.42 | 1.72 | 4 | 74 | 15 | 105 | 665 | 10 | 8 | 36 | 62 | 0 | 6 | 1.5 | 0.34 | |
| 2019 | 0.25 | 0.61 | 0.72 | 0.86 | 2 | 76 | 5 | 55 | 720 | 8 | 2 | 35 | 30 | 0 | 1 | 0.5 | 0.36 |
| 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 | 2014 | Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÆème, GaÃÆëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers || Download paper | 82 |
| 2 | 2015 | Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃÆème, GaÃÆëtan ; Barrios, Salvador ; AlstadsÃÆæter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers || Download paper | 43 |
| 3 | 2010 | Financial Sector Taxation. (2010). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers || Download paper | 39 |
| 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 | 35 |
| 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 | 32 |
| 6 | 2015 | Tax reforms in EU Member States - 2015 Report. (2015). NicodÃÆème, GaÃÆëtan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers || Download paper | 31 |
| 7 | 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 | 26 | |
| 8 | 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 | 25 |
| 9 | 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability ââ¬â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÆème, GaÃÆëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers || Download paper | 25 |
| 10 | 2014 | Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃÆème, GaÃÆëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers || Download paper | 25 |
| 11 | Corporate tax policy and incorporation in the EU.. (2007). NicodÃÆème, GaÃÆëtan ; de Mooij, Ruud ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0011. Full description at Econpapers || Download paper | 23 | |
| 12 | 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 |
| 13 | 2009 | Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers || Download paper | 22 |
| 14 | 2009 | The role of fiscal instruments in environmental policy. (2009). NicodÃÆème, GaÃÆëtan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers || Download paper | 22 |
| 15 | 2011 | Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃÆöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃÆème, GaÃÆëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0028. Full description at Econpapers || Download paper | 21 |
| 16 | 2010 | The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers || Download paper | 21 |
| 17 | 2012 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability ââ¬â 2012 Report. (2012). Saveyn, Bert ; Prammer, Doris ; NicodÃÆème, GaÃÆëtan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers || Download paper | 20 |
| 18 | 2012 | Regressivity of environmental taxation: myth or reality?. (2012). Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0032. Full description at Econpapers || Download paper | 19 |
| 19 | 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 | 18 |
| 20 | 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 | 17 |
| 21 | 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 | 15 |
| 22 | 2012 | The Debt-Equity Bias: consequences and solutions. (2012). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers || Download paper | 15 |
| 23 | 2014 | Behavioural Economics and Taxation. (2014). Herrmann, Benedikt ; Weber, Till Olaf ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0041. Full description at Econpapers || Download paper | 14 |
| 24 | 2010 | Innovative Financing at a Global Level. (2010). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0023. Full description at Econpapers || Download paper | 14 |
| 25 | 2010 | Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. Full description at Econpapers || Download paper | 14 |
| 26 | 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 |
| 27 | 2004 | VAT indicators. (2004). MATHIS, Alexandre. In: Taxation Papers. RePEc:tax:taxpap:0002. Full description at Econpapers || Download paper | 12 |
| 28 | 2014 | Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃÆème, GaÃÆëtan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers || Download paper | 11 |
| 29 | 2015 | Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers || Download paper | 11 |
| 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 | 11 |
| 31 | 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 | 11 |
| 32 | 2013 | Tax Reforms and the Capital Structure of Banks. (2013). Hemmelgarn, Thomas ; Teichmann, Daniel . In: Taxation Papers. RePEc:tax:taxpap:0037. Full description at Econpapers || Download paper | 10 |
| 33 | 2018 | The concept of tax gaps - Corporate Income Tax Gap Estimation Methodologies. (2018). Gap, Fiscalis Tax . In: Taxation Papers. RePEc:tax:taxpap:0073. Full description at Econpapers || Download paper | 9 |
| 34 | 2016 | The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates. (2016). European, Centre For . In: Taxation Papers. RePEc:tax:taxpap:0065. Full description at Econpapers || Download paper | 9 |
| 35 | 2015 | Improving VAT compliance ââ¬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 | 9 |
| 36 | 2016 | Financial Transaction Taxes in the European Union. (2016). NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers || Download paper | 8 |
| 37 | 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 | 8 |
| 38 | 2011 | The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers || Download paper | 8 |
| 39 | 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 |
| 40 | 2014 | Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). NicodÃÆème, GaÃÆëtan ; 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 | 8 |
| 41 | 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 | 7 |
| 42 | 2013 | Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃÆëlle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers || Download paper | 7 |
| 43 | 2014 | Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; NicodÃÆème, GaÃÆëtan ; 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 | 6 |
| 44 | 2009 | Corporate Income Tax and Economic Distortions. (2009). NicodÃÆème, GaÃÆëtan ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers || Download paper | 6 |
| 45 | 2010 | Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). WÃÆöhlbier, Florian ; Prammer, Doris ; NicodÃÆème, GaÃÆëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers || Download paper | 6 |
| 46 | 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 |
| 47 | 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 | 5 |
| 48 | 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 | 4 |
| 49 | 2009 | International Taxation and Multinational Firm Location Decisions. (2009). NicodÃÆème, GaÃÆëtan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0016. Full description at Econpapers || Download paper | 4 |
| 50 | 2019 | Estimating International Tax Evasion by Individuals. (2019). Case, Ecopa. In: Taxation Papers. RePEc:tax:taxpap:0076. Full description at Econpapers || Download paper | 4 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 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 | 6 |
| 2 | 2014 | Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃÆème, GaÃÆëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers || Download paper | 5 |
| 3 | 2014 | Behavioural Economics and Taxation. (2014). Herrmann, Benedikt ; Weber, Till Olaf ; Fooken, Jonas. In: Taxation Papers. RePEc:tax:taxpap:0041. Full description at Econpapers || Download paper | 3 |
| 4 | 2009 | The role of fiscal instruments in environmental policy. (2009). NicodÃÆème, GaÃÆëtan ; Kosonen, Katri ; Nicodème, Gaëtan. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers || Download paper | 3 |
| 5 | 2013 | Tax reforms in EU Member States - Tax policy challenges for economic growth and fiscal sustainability ââ¬â 2013 Report. (2013). Skonieczna, Agnieszka ; NicodÃÆème, GaÃÆëtan ; Iara, Anna ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers || Download paper | 2 |
| 6 | 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 |
| 7 | 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 |
| 8 | 2015 | Improving VAT compliance ââ¬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 | 2 |
| 9 | 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 | 2 |
| 10 | 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 | 2 |
| 11 | 2016 | The Effects of Tax Reforms to Address the Debt-Equity Bias on the Cost of Capital and on Effective Tax Rates. (2016). European, Centre For . In: Taxation Papers. RePEc:tax:taxpap:0065. Full description at Econpapers || Download paper | 2 |
| 12 | 2015 | Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor:
| Year | Title |
|---|
Recent citations
10 most frequent citing series