Citation analysis for National Tax Journal / National Tax Association

Citation Profile [Updated: 2025-11-20 18:08:17]

5 Years H Index

Impact Factor (IF)

5 Years IF

0.81

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
1990	0.1	0.11	0.53	0.1	74	74	498	39	39	194	20	194	20	11	28.2		0	0.05
1991	0.12	0.11	0.49	0.09	84	158	302	78	117	158	19	268	25	26	33.3	4	0.05	0.06
1992	0.13	0.12	0.46	0.1	66	224	667	98	221	158	21	352	36	27	27.6	9	0.14	0.06
1993	0.1	0.13	0.26	0.08	76	300	764	78	300	150	15	418	32	14	17.9	2	0.03	0.06
1994	0.14	0.14	0.48	0.11	100	400	1067	186	490	142	20	384	44	80	43	38	0.38	0.06
1995	0.16	0.22	0.51	0.19	84	484	674	241	739	176	28	400	74	69	28.6	23	0.27	0.09
1996	0.2	0.25	0.58	0.2	83	567	863	328	1068	184	36	410	80	125	38.1	18	0.22	0.11
1997	0.24	0.24	0.59	0.26	90	657	647	382	1454	167	40	409	105	124	32.5	38	0.42	0.11
1998	0.27	0.27	0.61	0.26	92	749	890	452	1911	173	47	433	111	131	29	25	0.27	0.13
1999	0.21	0.29	0.52	0.21	96	845	2129	432	2347	182	38	449	93	29	6.7	14	0.15	0.14
2000	0.36	0.34	0.62	0.3	124	969	1566	598	2947	188	68	445	134	31	5.2	29	0.23	0.16
2001	0.57	0.38	0.74	0.38	88	1057	1658	777	3727	220	126	485	185	35	4.5	47	0.53	0.17
2002	0.43	0.39	0.8	0.4	51	1108	783	880	4612	212	91	490	198	37	4.2	12	0.24	0.2
2003	0.49	0.43	0.84	0.47	47	1155	912	971	5584	139	68	451	211	13	1.3	9	0.19	0.21
2004	0.7	0.47	0.94	0.63	48	1203	1012	1127	6713	98	69	406	254	2	0.2	12	0.25	0.21
2005	0.59	0.5	0.97	0.56	44	1247	545	1208	7921	95	56	358	199	5	0.4	5	0.11	0.23
2006	0.71	0.49	0.97	0.66	47	1294	729	1250	9171	92	65	278	184	3	0.2	4	0.09	0.22
2007	0.54	0.44	0.98	0.62	43	1337	536	1303	10475	91	49	237	147	13	1	5	0.12	0.2
2008	0.72	0.47	0.97	0.65	43	1380	621	1336	11812	90	65	229	149	7	0.5	8	0.19	0.22
2009	0.4	0.46	0.95	0.71	37	1417	750	1348	13163	86	34	225	160	10	0.7	9	0.24	0.23
2010	0.88	0.46	0.98	0.68	47	1464	585	1426	14591	80	70	214	145	42	2.9	11	0.23	0.2
2011	0.81	0.51	0.91	0.7	41	1505	598	1360	15954	84	68	217	151	71	5.2	21	0.51	0.24
2012	0.85	0.5	0.93	0.82	40	1545	532	1440	17397	88	75	211	173	81	5.6	9	0.23	0.21
2013	0.94	0.54	0.93	0.87	34	1579	544	1463	18860	81	76	208	180	66	4.5	15	0.44	0.24
2014	1.31	0.53	1.22	1.32	36	1615	260	1959	20823	74	97	199	263	42	2.1	14	0.39	0.22
2015	0.89	0.53	1.06	1.05	45	1660	436	1761	22586	70	62	198	208		0	6	0.13	0.22
2016	0.63	0.5	0.93	1.04	38	1698	344	1583	24171	81	51	196	203	9	0.6	12	0.32	0.2
2017	0.92	0.52	0.95	0.99	35	1733	121	1654	25825	83	76	193	192	10	0.6	7	0.2	0.21
2018	0.85	0.53	0.85	0.89	29	1762	144	1498	27324	73	62	188	168		0	6	0.21	0.22
2019	0.42	0.54	0.83	0.63	30	1792	130	1490	28816	64	27	183	115		0	7	0.23	0.21
2020	0.75	0.64	0.86	0.78	45	1837	296	1580	30396	59	44	177	138	13	0.8	46	1.02	0.3

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	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:269-304. Full description at Econpapers \|\| Download paper	900
2	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	878
3	1999	Lessons From Behavioral Responses to International Taxation. (1999). Hines, James. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:305-22. Full description at Econpapers \|\| Download paper	365
4	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:2:p:203-30. Full description at Econpapers \|\| Download paper	353
5	1999	Lessons from Behavioral Responses to International Taxation. (1999). Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:305-22. Full description at Econpapers \|\| Download paper	344
6	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Saavedra, Luz A. ; Brueckner, Jan K.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30. Full description at Econpapers \|\| Download paper	332
7	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39. Full description at Econpapers \|\| Download paper	316
8	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert P. ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39. Full description at Econpapers \|\| Download paper	302
9	2005	The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar. In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63. Full description at Econpapers \|\| Download paper	259
10	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	258
11	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	257
12	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	240
13		Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy J. ; Rosen, Harvey S.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	229
14	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Blumenthal, Marsha ; Slemrod, Joel ; Christian, Charles W.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	222
15	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	221
16	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	219
17	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael J. ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	209
18	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	208
19	1992	Estimating the Determinants of Taxpayer Compliance With Experimental Data. (1992). McKee, Michael ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:107-14. Full description at Econpapers \|\| Download paper	206
20	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	199
21	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1063-1106. Full description at Econpapers \|\| Download paper	187
22	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	185
23	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106. Full description at Econpapers \|\| Download paper	183
24	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Tanzi, Vito ; Zee, Howell H.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	179
25	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101. Full description at Econpapers \|\| Download paper	176
26	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	174
27	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:1:p:89-101. Full description at Econpapers \|\| Download paper	172
28	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62. Full description at Econpapers \|\| Download paper	169
29	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82. Full description at Econpapers \|\| Download paper	164
30	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82. Full description at Econpapers \|\| Download paper	163
31	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:2:p:165-76. Full description at Econpapers \|\| Download paper	156
32	2003	Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42. Full description at Econpapers \|\| Download paper	154
33	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76. Full description at Econpapers \|\| Download paper	152
34	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	147
35	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:7-26. Full description at Econpapers \|\| Download paper	146
36	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	146
37	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:4:p:773-88. Full description at Econpapers \|\| Download paper	140
38	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88. Full description at Econpapers \|\| Download paper	138
39	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects. (2000). Rosenbaum, Dan ; Meyer, Bruce D. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1027-62. Full description at Econpapers \|\| Download paper	138
40	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Rosenbaum, Dan T. ; Meyer, Bruce D.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62. Full description at Econpapers \|\| Download paper	136
41	2016	The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. (2016). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934. Full description at Econpapers \|\| Download paper	121
42	2006	The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics. (2006). Dynarski, Susan ; ScottClayton, Judith E.. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:2:p:319-56. Full description at Econpapers \|\| Download paper	118
43	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	118
44	1993	Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). Bird, Richard M. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:207-27. Full description at Econpapers \|\| Download paper	115
45	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	111
46		Social Security Rules and Marginal Tax Rates. (1992). Feldstein, Martin. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:1-22. Full description at Econpapers \|\| Download paper	107
47	1995	Balanced Budget Rules and Fiscal Policy: Evidence From the States. (1995). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._3:p:329-36. Full description at Econpapers \|\| Download paper	104
48	2002	Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Dinan, Terry ; Rogers, Diane Lim . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221. Full description at Econpapers \|\| Download paper	104
49	1992	Social Security Rules and Marginal Tax Rates. (1992). Samwick, Andrew ; Feldstein, Martin. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:1-22. Full description at Econpapers \|\| Download paper	102
50	1997	Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Goulder, Lawrence H. ; Bovenberg, Lans A.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._1:p:59-88. Full description at Econpapers \|\| Download paper	102

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2016	The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. (2016). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934. Full description at Econpapers \|\| Download paper	42
2	2020	Profit Shifting before and after the Tax Cuts and Jobs Act. (2020). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:73:y:2020:i:4:p:1233-1266. Full description at Econpapers \|\| Download paper	35
3	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	34
4	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Blumenthal, Marsha ; Slemrod, Joel ; Christian, Charles W.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	34
5	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	31
6	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:269-304. Full description at Econpapers \|\| Download paper	31
7	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	28
8	2003	Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42. Full description at Econpapers \|\| Download paper	25
9	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	25
10	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	25
11	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	23
12	2014	Defining and Measuring Tax Planning Aggressiveness. (2014). Blouin, Jennifer. In: National Tax Journal. RePEc:ntj:journl:v:67:y:2014:i:4:p:875-900. Full description at Econpapers \|\| Download paper	22
13	2005	The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar. In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63. Full description at Econpapers \|\| Download paper	22
14	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	22
15	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	19
16	2008	On the Evolution of Fiscal Federalism: Theory and Institutions. (2008). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:2:p:313-34. Full description at Econpapers \|\| Download paper	19
17	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy J. ; Rosen, Harvey S.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	19
18	2013	Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data. (2013). Wamser, Georg ; BÃ¼ttner, Thiess ; Buettner, Thiess. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:63-95. Full description at Econpapers \|\| Download paper	17
19	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:2:p:203-30. Full description at Econpapers \|\| Download paper	17
20	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Saavedra, Luz A. ; Brueckner, Jan K.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30. Full description at Econpapers \|\| Download paper	17
21	2012	Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries. (2012). Ratto, Marisa ; Gemmell, Norman. In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:1:p:33-57. Full description at Econpapers \|\| Download paper	15
22	2015	The Initial Incidence of a Carbon Tax Across Income Groups. (2015). Williams, Roberton ; morgenstern, richard ; Carbone, Jared ; Burtraw, Dallas ; Gordon, Hal. In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:1:p:195-214. Full description at Econpapers \|\| Download paper	15
23	1992	Estimating the Determinants of Taxpayer Compliance With Experimental Data. (1992). McKee, Michael ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:107-14. Full description at Econpapers \|\| Download paper	15
24	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael J. ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	15
25	2006	VAT Fraud and Evasion: What Do We Know and What Can Be Done?. (2006). Smith, Stephen ; Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:4:p:861-87. Full description at Econpapers \|\| Download paper	14
26	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	14
27	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39. Full description at Econpapers \|\| Download paper	14
28	2017	The Design of Border Adjustments for Carbon Prices. (2017). Kortum, Samuel ; Weisbach, David. In: National Tax Journal. RePEc:ntj:journl:v:70:y:2017:i:2:p:421-446. Full description at Econpapers \|\| Download paper	13
29	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62. Full description at Econpapers \|\| Download paper	13
30	2009	Earnings Management, Corporate Tax Shelters, and BookâTax Alignment. (2009). Dharmapala, Dhammika ; Desai, Mihir A.. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:1:p:169-86. Full description at Econpapers \|\| Download paper	13
31	2016	State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status. (2016). Baughman, Reagan A ; Duchovny, Noelia . In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:1:p:103-132. Full description at Econpapers \|\| Download paper	13
32	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:2:p:165-76. Full description at Econpapers \|\| Download paper	13
33	1999	Lessons From Behavioral Responses to International Taxation. (1999). Hines, James. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:305-22. Full description at Econpapers \|\| Download paper	13
34	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	13
35	2012	Cross-Country Comparisons of Corporate Income Taxes. (2012). Markle, Kevin S. ; Shackelford, Douglas A.. In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:3:p:493-527. Full description at Econpapers \|\| Download paper	13
36	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Tanzi, Vito ; Zee, Howell H.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	13
37	2020	Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment. (2020). Homonoff, Tatiana ; Cranor, Taylor ; Moore, Lindsay ; Goldin, Jacob. In: National Tax Journal. RePEc:ntj:journl:v:73:y:2020:i:2:p:331-360. Full description at Econpapers \|\| Download paper	13
38	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76. Full description at Econpapers \|\| Download paper	12
39	2020	Implications of the COVID-19 Pandemic for State Government Tax Revenues. (2020). Veuger, Stan ; Clemens, Jeffrey. In: National Tax Journal. RePEc:ntj:journl:v:73:y:2020:i:3:p:619-644. Full description at Econpapers \|\| Download paper	12
40	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	11
41	2002	Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40. Full description at Econpapers \|\| Download paper	11
42	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	11
43	2006	The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics. (2006). Dynarski, Susan ; ScottClayton, Judith E.. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:2:p:319-56. Full description at Econpapers \|\| Download paper	11
44	2015	The Origins of Inequality, and Policies to Contain It. (2015). Stiglitz, Joseph. In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:2:p:425-448. Full description at Econpapers \|\| Download paper	11
45	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert P. ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39. Full description at Econpapers \|\| Download paper	11
46	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	11
47	2013	The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan. (2013). Slemrod, Joel ; Ishida, Ryo ; Hoopes, Jeffrey ; Hasegawa, Makoto. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:3:p:571-608. Full description at Econpapers \|\| Download paper	11
48	2008	Does It Matter Who Writes the Check to the Government? The Economics of Tax Remittance. (2008). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:2:p:251-75. Full description at Econpapers \|\| Download paper	10
49	1990	Amazing Grace: Tax Amnesties and Compliance. (1990). Beck, William ; McKee, Michael J. ; Alm, James. In: National Tax Journal. RePEc:ntj:journl:v:43:y:1990:i:no._1:p:23-37. Full description at Econpapers \|\| Download paper	10
50	1994	Decomposing the Gini Coefficient to Reveal the Vertical, Horizontal, and Reranking Effects of Income Taxation. (1994). Aronson, Richard J ; Lambert, Peter J. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:273-94. Full description at Econpapers \|\| Download paper	10

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	107	306
2	International Tax and Public Finance / Springer	65	282
3	Journal of Public Economics / Elsevier	206	247
4	IZA Discussion Papers / Institute of Labor Economics (IZA)	140	141
5	NBER Working Papers / National Bureau of Economic Research, Inc	340	132
6	MPRA Paper / University Library of Munich, Germany	136	111
7	Sustainability / MDPI	75	109
8	Journal of Economic Behavior & Organization / Elsevier	132	109
9	NBER Chapters / National Bureau of Economic Research, Inc	165	78
10	Papers / arXiv.org	95	71
11	ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research	50	64