Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
5
Impact Factor (IF)
0.03
5 Years IF
0.02
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 0.54 0 0 19 19 3 1 0 0 0 0 0.24
2014 0 0.53 0 0 13 32 17 1 19 19 0 0 0.22
2015 0.03 0.53 0.06 0.03 18 50 31 3 4 32 1 32 1 0 2 0.11 0.22
2016 0.13 0.5 0.1 0.08 11 61 31 6 10 31 4 50 4 0 2 0.18 0.2
2017 0.31 0.52 0.23 0.26 16 77 4 18 28 29 9 61 16 0 0 0.21
2018 0.07 0.53 0.07 0.08 15 92 0 6 34 27 2 77 6 0 0 0.22
2019 0.06 0.54 0.12 0.16 29 121 15 15 49 31 2 73 12 0 1 0.03 0.21
2020 0 0.64 0.05 0.08 33 154 8 7 56 44 89 7 0 0 0.3
2021 0.13 0.74 0.12 0.11 34 188 7 22 78 62 8 104 11 0 1 0.03 0.27
2022 0.07 0.74 0.11 0.07 36 224 4 24 102 67 5 127 9 0 0 0.22
2023 0.06 0.7 0.06 0.07 38 262 2 17 119 70 4 147 10 0 0 0.2
2024 0.03 0.82 0.04 0.02 15 277 0 11 130 74 2 170 4 0 0 0.24
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
#YearTitleCited
12016Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Veall, Michael ; Brooks, Neil ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30.

Full description at Econpapers || Download paper

17
22015Country-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

16
32016Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Bird, Richard ; Smart, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442.

Full description at Econpapers || Download paper

8
42014User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law. (2014). Tedds, Lindsay. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:635-670.

Full description at Econpapers || Download paper

5
52019The 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

5
62015Policy 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

5
72014Challenges in Shifting Canadian Taxation Toward Consumption. (2014). Spiro, Peter ; 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
82019An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs. (2019). Zhang, LU ; Berger, Leslie ; Farrar, Jonathan. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:2:p:309-333.

Full description at Econpapers || Download paper

3
92015Policy 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

3
102019Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?. (2019). Mintz, Jack ; Bazel, Philip. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:1:p:41-55.

Full description at Econpapers || Download paper

3
112016Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers. (2016). Akhand, Zakir ; Hubbard, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:31-63.

Full description at Econpapers || Download paper

2
122020Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance. (2020). Trivedi, Viswanath Umashanker ; Mawani, Amin. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:801-832.

Full description at Econpapers || Download paper

2
132015Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data. (2015). Veall, Michael ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:661-688.

Full description at Econpapers || Download paper

2
142021Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool. (2021). Boissonneault, Audrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:799-812.

Full description at Econpapers || Download paper

2
152020Tax Literacy: A Canadian Perspective. (2020). Godbout, Luc ; Guay, Jean-Herman ; Genest-Gregoire, Antoine ; Pham, Anthony. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:987-1007.

Full description at Econpapers || Download paper

2
162021Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform. (2021). Advani, Arun. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1231-1250.

Full description at Econpapers || Download paper

2
172016Policy Forum: The Financial Activities Tax. (2016). Keen, Michael ; Krelove, Russell ; Norregaard, John. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:389-400.

Full description at Econpapers || Download paper

2
182022Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda. (2022). Martinez-Vazquez, Jorge ; Bahl, Roy. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:supp:p:69-96.

Full description at Econpapers || Download paper

2
192013Policy 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
202017Policy 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
212025Policy Forum: On the Way to a Distance-Based Tax?. (2025). Meloche, Jean-Philippe ; Godbout, Luc ; Robert-Angers, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:73:y:2025:i:1:p:57-75.

Full description at Econpapers || Download paper

2
222014Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans. (2014). Veall, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:2:p:383-399.

Full description at Econpapers || Download paper

2
232014Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities. (2014). Milevsky, Moshe. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:971-983.

Full description at Econpapers || Download paper

2
242020Current Tax Reading. (2020). Li, Jinyan ; MacNaughton, Alan. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:909-929.

Full description at Econpapers || Download paper

2
252015Policy 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
262021Policy Forum: First Nation Property Taxation and Governance in British Columbia. (2021). Hickey, Ross. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:873-887.

Full description at Econpapers || Download paper

2
272017Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth. (2017). Hausch, Joanne ; de Luca, Albert. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:1:p:39-60.

Full description at Econpapers || Download paper

2
282019Sharing 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

2
292021Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent. (2021). Tedds, Lindsay ; Petit, Gillian ; Green, David ; Kesselman, Jonathan Rhys. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:99-114.

Full description at Econpapers || Download paper

2
302016Policy 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
312022Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada. (2022). Lilly, Meredith B ; Walter, Emily M ; Balkissoon, Dev. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:57-72.

Full description at Econpapers || Download paper

2
322014Policy 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

2
332021Policy Forum: In Defence of the First Nations Fiscal Management Act. (2021). le Dressay, Andre. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:829-833.

Full description at Econpapers || Download paper

2
342015The 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
352021Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?. (2021). Schwartz, Saul ; Robson, Jennifer. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:87-98.

Full description at Econpapers || Download paper

1
362022Policy Forum: Border Carbon Adjustments—Four Practical Challenges. (2022). Moffatt, Mike ; Bernstein, Michael ; Boessenkool, Ken ; Cosbey, Aaron. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:41-56.

Full description at Econpapers || Download paper

1
372018Finances 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
382016Policy Forum: Canadas GST and Financial Services--Where Are We Now and Where Could We Be?. (2016). Gendron, Pierre-Pascal. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:401-416.

Full description at Econpapers || Download paper

1
392023Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment. (2023). Gheorghiu, Laura. In: Canadian Tax Journal. RePEc:ctf:journl:v:71:y:2023:i:1:p:83-99.

Full description at Econpapers || Download paper

1
402013Awareness and Use of Canadas Childrens Fitness Tax Credit. (2013). Fisher, Koren L ; Chad, Karen E ; Cameron, Christine ; Reeder, Bruce ; von Tigerstrom, Barbara ; Mawani, Amin ; Larre, Tamara ; Tremblay, Mark S. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:599-632.

Full description at Econpapers || Download paper

1
412017Policy 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
422014FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA. (2014). Berg, Roy A ; Barba, Paul M. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:587-633.

Full description at Econpapers || Download paper

1
432020The 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
442021Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries. (2021). Sturm, Susann. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:745-790.

Full description at Econpapers || Download paper

1
452014Policy Preferences and Expertise in Canadian Tax Adjudication. (2014). Alarie, Benjamin ; Green, Andrew J. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:985-1027.

Full description at Econpapers || Download paper

1
462020Finances 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
472015Tax-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
482021Policy Forum: Editors Introduction—The Rate of Taxation on Capital Gains. (2021). Woolley, Frances ; Milligan, Kevin ; Sandler, Daniel ; MacNaughton, Alan. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1151-1155.

Full description at Econpapers || Download paper

1
492019Did the Adoption of IFRS Affect Corporate Tax Avoidance?. (2019). Okafor, Oliver Nnamdi ; Warsame, Hussein ; Akindayomi, Akinloye. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:947.

Full description at Econpapers || Download paper

1
502021Indias Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting. (2021). Kir, Ajitesh. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:2:p:391-445.

Full description at Econpapers || Download paper

1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12016Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Bird, Richard ; Smart, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442.

Full description at Econpapers || Download paper

4
22015Country-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

3
32016Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Veall, Michael ; Brooks, Neil ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30.

Full description at Econpapers || Download paper

3
42022Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda. (2022). Martinez-Vazquez, Jorge ; Bahl, Roy. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:supp:p:69-96.

Full description at Econpapers || Download paper

2
52019An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs. (2019). Zhang, LU ; Berger, Leslie ; Farrar, Jonathan. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:2:p:309-333.

Full description at Econpapers || Download paper

2
62021Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform. (2021). Advani, Arun. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1231-1250.

Full description at Econpapers || Download paper

2
72019The 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

2
82022Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada. (2022). Lilly, Meredith B ; Walter, Emily M ; Balkissoon, Dev. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:57-72.

Full description at Econpapers || Download paper

2
92025Policy Forum: On the Way to a Distance-Based Tax?. (2025). Meloche, Jean-Philippe ; Godbout, Luc ; Robert-Angers, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:73:y:2025:i:1:p:57-75.

Full description at Econpapers || Download paper

2
102020Tax Literacy: A Canadian Perspective. (2020). Godbout, Luc ; Guay, Jean-Herman ; Genest-Gregoire, Antoine ; Pham, Anthony. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:987-1007.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor: 2
YearTitle
2024Fiscal decentralization in the nude: Discursive struggles and the stalling of its implementation in Jamaica. (2024). de Loo, Ivo ; Wynter, Carlene Beth. In: CRITICAL PERSPECTIVES ON ACCOUNTING. RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235423001053.

Full description at Econpapers || Download paper

2024Devolution, counter-conduct and territoriality: The case of Tax Business Rates in the United Kingdom. (2024). Ormeo-Prez, Rodrigo ; de Cogan, Dominic. In: The British Accounting Review. RePEc:eee:bracre:v:56:y:2024:i:6:s089083892400163x.

Full description at Econpapers || Download paper

Recent citations
Recent citations received in 2023

YearCiting document

Recent citations received in 2022

YearCiting document

Recent citations received in 2021

YearCiting document
2021Gender-Based Violence, Economic Security, and the Potential of Basic Income: A Discussion Paper. (2021). Tedds, Lindsay ; Cameron, Anna. In: MPRA Paper. RePEc:pra:mprapa:107478.

Full description at Econpapers || Download paper