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

Citation Profile [Updated: 2024-11-03 20:16:59]

5 Years H Index

Impact Factor (IF)

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] [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
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	0.36
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	1.46	0.62	1.3	1.11	4	30	41	39	93	13	19	18	20	11	28.2	3	0.75	0.37
2012	1.45	0.68	1.32	1.35	4	34	47	41	138	11	16	20	27	13	31.7	2	0.5	0.36
2013	2	0.66	1.82	1.78	5	39	76	68	209	8	16	23	41	11	16.2	8	1.6	0.35
2014	1.22	0.67	1.26	1.35	11	50	187	63	272	9	11	26	35		0	6	0.55	0.34
2015	3.19	0.65	1.82	2.1	10	60	97	109	381	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	478	21	39	34	43	2	2.1	3	0.5	0.34
2017	1.25	0.62	1.1	1.53	4	70	8	77	555	16	20	36	55		0	1	0.25	0.35
2018	0.8	0.61	1.42	1.72	4	74	15	105	660	10	8	36	62		0	6	1.5	0.34
2019	0.25	0.62	0.72	0.86	2	76	5	55	715	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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	81
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	43
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	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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; 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 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	25
10	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
11		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	23
12	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	22
13	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
14	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	22
15	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	21
16	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	21
17	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	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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan . In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	15
23	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
24	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
25	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
26	2010	Company Car Taxation. (2010). Economics, Copenhagen . In: Taxation Papers. RePEc:tax:taxpap:0022. 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 ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. Full description at Econpapers \|\| Download paper	11
29	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
30	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
31	2015	Wealth distribution and taxation in EU Members. (2015). Iara, Anna. In: Taxation Papers. RePEc:tax:taxpap:0060. Full description at Econpapers \|\| Download paper	10
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	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	9
34	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
35	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
36	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	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 ; NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; 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). 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	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, GaÃÆÃÂ«lle ; Rua, Savino ; Gyorgy, Endre ; Gburzynska, Aleksandra . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	7
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	6
44	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
45	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	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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador ; NicodÃ¨me, GaÃ«tan. 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). NicodÃÆÃÂ¨me, GaÃÆÃÂ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer . In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	4
3	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	3
4	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
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	2
6	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
7	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
8	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
9	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
10	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	2
11	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

Citing documents used to compute impact factor:

Year	Title

Recent citations

10 most frequent citing series

#	Series	H	Cites
1	CESifo Working Paper Series / CESifo	101	13
2	International Tax and Public Finance / Springer	63	11
3	ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research	49	6
4	Taxation Survey / Directorate General Taxation and Customs Union, European Commission	3	6
5	Journal of Public Economics / Elsevier	199	4
6	WIFO Monatsberichte (monthly reports) / WIFO	15	4
7	Energy Economics / Elsevier	162	4
8	WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER)	52	4
9	Discussion Papers / Deutsche Bundesbank	28	4
10	MPRA Paper / University Library of Munich, Germany	129	3
11	Montenegrin Journal of Economics / Economic Laboratory for Transition Research (ELIT)	9	3