Working Papers / EU Tax Observatory
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
3
Impact Factor (IF)
0.42
5 Years IF
0.42
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 | |
| 2022 | 0 | 0.66 | 0.33 | 0 | 9 | 9 | 25 | 3 | 3 | 0 | 0 | 2 | 66.7 | 3 | 0.33 | 0.21 | ||
| 2023 | 0.89 | 0.5 | 0.47 | 0.89 | 10 | 19 | 3 | 9 | 12 | 9 | 8 | 9 | 8 | 5 | 55.6 | 1 | 0.1 | 0.16 |
| 2024 | 0.42 | 0.53 | 0.46 | 0.42 | 5 | 24 | 5 | 11 | 23 | 19 | 8 | 19 | 8 | 4 | 36.4 | 1 | 0.2 | 0.2 |
| 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 | 2022 | Global profit shifting, 1975â¬â2019. (2022). Zucman, Gabriel ; Wier, Ludvig. In: Working Papers. RePEc:dbp:wpaper:007. Full description at Econpapers || Download paper | 9 |
| 2 | 2022 | Who Owns Offshore Real Estate? Evidence from Dubai. (2022). Alstadsaater, Annette ; Planterose, Bluebery ; Akland, Andreas ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:001. Full description at Econpapers || Download paper | 7 |
| 3 | 2024 | Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange. (2024). Johannesen, Niels ; Boas, Hjalte Fejerskov ; Zucman, Gabriel ; Larsen, Lauge ; Kreiner, Claus Thustrup. In: Working Papers. RePEc:dbp:wpaper:024. Full description at Econpapers || Download paper | 4 |
| 4 | 2022 | Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjaorkheim, Julie Brun ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:002. Full description at Econpapers || Download paper | 3 |
| 5 | 2022 | Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK. (2022). le Guern, Saegal ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:004. Full description at Econpapers || Download paper | 3 |
| 6 | 2022 | Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. (2022). Garcia-Bernardo, Javier ; Janska, Petr ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:003. Full description at Econpapers || Download paper | 3 |
| 7 | 2022 | Tax Planning by European Banks. (2022). Barake, Mona. In: Working Papers. RePEc:dbp:wpaper:009. Full description at Econpapers || Download paper | 2 |
| 8 | 2024 | All that glitters? Golden visas and real estate. (2024). Strohmaier, Kristina ; Dos, Joao Pereira. In: Working Papers. RePEc:dbp:wpaper:023. Full description at Econpapers || Download paper | 2 |
| 9 | 2023 | Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists. (2023). Martainez, Isabel Z ; Baselgia, Enea. In: Working Papers. RePEc:dbp:wpaper:012. Full description at Econpapers || Download paper | 2 |
| 10 | 2025 | When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information. (2025). Collin, Matthew ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:033. Full description at Econpapers || Download paper | 1 |
| 11 | 2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Jansky, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: Working Papers. RePEc:dbp:wpaper:018. Full description at Econpapers || Download paper | 1 |
| 12 | 2022 | Revealing 21% of GDP in Hidden Assets: Evidence from Argentinaâ¬â¢s Tax Amnesties. (2022). Tortarolo, Dario ; Londoao-Vaelez, Juliana. In: Working Papers. RePEc:dbp:wpaper:006. Full description at Econpapers || Download paper | 1 |
| 13 | 2025 | Safely Opening Pandoraâ¬â¢s Box: A Guide for Researchers Working with Leaked Data. (2025). Akland, Andreas ; Collin, Matthew ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:032. Full description at Econpapers || Download paper | 1 |
| 14 | 2023 | Tax avoidance and the complexity of multinational enterprises. (2023). Francois, Manon ; Vicard, Vincent. In: Working Papers. RePEc:dbp:wpaper:015. Full description at Econpapers || Download paper | 1 |
| 15 | 2025 | Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Godar, Sarah ; Ducept, Jules. In: Working Papers. RePEc:dbp:wpaper:030. 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 | 2022 | Global profit shifting, 1975â¬â2019. (2022). Zucman, Gabriel ; Wier, Ludvig. In: Working Papers. RePEc:dbp:wpaper:007. Full description at Econpapers || Download paper | 7 |
| 2 | 2022 | Who Owns Offshore Real Estate? Evidence from Dubai. (2022). Alstadsaater, Annette ; Planterose, Bluebery ; Akland, Andreas ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:001. Full description at Econpapers || Download paper | 6 |
| 3 | 2024 | Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange. (2024). Johannesen, Niels ; Boas, Hjalte Fejerskov ; Zucman, Gabriel ; Larsen, Lauge ; Kreiner, Claus Thustrup. In: Working Papers. RePEc:dbp:wpaper:024. Full description at Econpapers || Download paper | 4 |
| 4 | 2022 | Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. (2022). Garcia-Bernardo, Javier ; Janska, Petr ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:003. Full description at Econpapers || Download paper | 3 |
| 5 | 2022 | Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjaorkheim, Julie Brun ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:002. Full description at Econpapers || Download paper | 3 |
| 6 | 2022 | Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK. (2022). le Guern, Saegal ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:004. Full description at Econpapers || Download paper | 3 |
| 7 | 2022 | Tax Planning by European Banks. (2022). Barake, Mona. In: Working Papers. RePEc:dbp:wpaper:009. Full description at Econpapers || Download paper | 2 |
| 8 | 2024 | All that glitters? Golden visas and real estate. (2024). Strohmaier, Kristina ; Dos, Joao Pereira. In: Working Papers. RePEc:dbp:wpaper:023. Full description at Econpapers || Download paper | 2 |
| 9 | 2023 | Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists. (2023). Martainez, Isabel Z ; Baselgia, Enea. In: Working Papers. RePEc:dbp:wpaper:012. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 8
| Year | Title | |
|---|---|---|
| 2024 | Foreign investment in the Dubai housing market, 2020-2024. (2024). Akland, Andreas ; Zucman, Gabriel ; Planterose, Bluebery ; Collin, Matthew ; Alstadsaater, Annette. In: Notes. RePEc:dbp:plnote:010. Full description at Econpapers || Download paper | |
| 2024 | The Mystery of Anonymous Investment in US Real Estate. (2024). Akland, Andreas ; Mishra, Karan ; Collin, Matthew. In: Notes. RePEc:dbp:plnote:011. Full description at Econpapers || Download paper | |
| 2024 | A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals. (2024). Zucman, Gabriel. In: Reports. RePEc:dbp:report:006. Full description at Econpapers || Download paper | |
| 2024 | All that glitters? Golden visas and real estate. (2024). Strohmaier, Kristina ; Dos, Joao Pereira. In: Working Papers. RePEc:dbp:wpaper:023. Full description at Econpapers || Download paper | |
| 2024 | A game-theoretic analysis of international tax compliance. (2024). Pulina, Giuseppe ; Pieretti, Patrice. In: Economic Modelling. RePEc:eee:ecmode:v:134:y:2024:i:c:s0264999324000464. Full description at Econpapers || Download paper | |
| 2024 | Comment on: âOptimal Taxation of Multinational Enterprises: A Ramsey Approachâ, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg. (2024). Santacreu, Ana Maria. In: Journal of Monetary Economics. RePEc:eee:moneco:v:141:y:2024:i:c:p:98-100. Full description at Econpapers || Download paper | |
| 2024 | Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro. In: Working Papers. RePEc:dbp:wpaper:011. Full description at Econpapers || Download paper | |
| 2024 | Employment Effects of a Weakening in European Anti-Tax Avoidance Rules: evidence from France. (2024). Michallet, Benjamin ; Forero, Margarita Lopez. In: Working Papers. RePEc:dbp:wpaper:021. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | A blueprint for a coordinated minimum effective taxation standard for ultra-high-net-worth individuals. (2024). Zucman, Gabriel. In: Reports. RePEc:dbp:report:006. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty. (2023). Baselgia, Enea. In: Working Papers. RePEc:dbp:wpaper:019. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK. (2022). le Guern, Saegal ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:004. Full description at Econpapers || Download paper | |
| 2022 | A Modern Excess Profit Tax. (2022). Zucman, Gabriel ; Planterose, Bluebery ; Oliveira, Carlos ; Franaois, Manon. In: Working Papers. RePEc:dbp:wpaper:005. Full description at Econpapers || Download paper | |
| 2022 | A Modern Excess Profit Tax. (2022). Zucman, Gabriel ; Planterose, Bluebery ; Oliveira, Carlos ; Francois, Manon ; Franois, Manon. In: Working Papers. RePEc:hal:wpaper:halshs-04103540. Full description at Econpapers || Download paper |
10 most frequent citing series