OECD Taxation Working Papers / OECD Publishing
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
10
Impact Factor (IF)
0.31
5 Years IF
0.75
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]
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know]
Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2011 | 0 | 0.61 | 0 | 0 | 10 | 10 | 54 | 0 | 0 | 0 | 0 | 0 | 0.36 | |||||
| 2012 | 0.3 | 0.67 | 0.21 | 0.3 | 4 | 14 | 24 | 3 | 3 | 10 | 3 | 10 | 3 | 0 | 0 | 0.36 | ||
| 2013 | 0.71 | 0.64 | 0.68 | 0.71 | 5 | 19 | 35 | 13 | 16 | 14 | 10 | 14 | 10 | 0 | 1 | 0.2 | 0.34 | |
| 2014 | 0.67 | 0.67 | 0.81 | 0.84 | 2 | 21 | 25 | 17 | 33 | 9 | 6 | 19 | 16 | 0 | 0 | 0.34 | ||
| 2015 | 0.43 | 0.65 | 0.78 | 0.52 | 2 | 23 | 95 | 18 | 51 | 7 | 3 | 21 | 11 | 1 | 5.6 | 7 | 3.5 | 0.36 |
| 2016 | 2.75 | 0.63 | 0.9 | 0.91 | 6 | 29 | 35 | 26 | 77 | 4 | 11 | 23 | 21 | 0 | 3 | 0.5 | 0.34 | |
| 2017 | 2.38 | 0.61 | 0.97 | 1.37 | 4 | 33 | 28 | 32 | 109 | 8 | 19 | 19 | 26 | 0 | 0 | 0.33 | ||
| 2018 | 1.2 | 0.6 | 1.17 | 1.58 | 8 | 41 | 36 | 48 | 157 | 10 | 12 | 19 | 30 | 5 | 10.4 | 1 | 0.13 | 0.34 |
| 2019 | 0.5 | 0.6 | 0.68 | 1.09 | 6 | 47 | 45 | 32 | 189 | 12 | 6 | 22 | 24 | 0 | 1 | 0.17 | 0.35 | |
| 2020 | 0.71 | 0.68 | 0.77 | 0.92 | 6 | 53 | 34 | 41 | 230 | 14 | 10 | 26 | 24 | 0 | 2 | 0.33 | 0.72 | |
| 2021 | 2 | 0.91 | 1.09 | 1.07 | 3 | 56 | 4 | 61 | 291 | 12 | 24 | 30 | 32 | 0 | 1 | 0.33 | 0.37 | |
| 2022 | 1.11 | 0.66 | 0.83 | 1 | 3 | 59 | 3 | 49 | 340 | 9 | 10 | 27 | 27 | 0 | 2 | 0.67 | 0.21 | |
| 2023 | 0.83 | 0.5 | 0.7 | 0.92 | 10 | 69 | 9 | 48 | 388 | 6 | 5 | 26 | 24 | 0 | 1 | 0.1 | 0.16 | |
| 2024 | 0.31 | 0.53 | 0.54 | 0.75 | 3 | 72 | 3 | 39 | 427 | 13 | 4 | 28 | 21 | 0 | 1 | 0.33 | 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 | 2015 | The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers || Download paper | 90 |
| 2 | 2018 | Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers || Download paper | 26 |
| 3 | 2016 | Tax Design for Inclusive Economic Growth. (2016). Perret, Sarah ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers || Download paper | 23 |
| 4 | 2013 | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Mellbye, Kirsti ; Paturot, Dominique ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en. Full description at Econpapers || Download paper | 18 |
| 5 | 2019 | Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Parra Ramirez, Kevin ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en. Full description at Econpapers || Download paper | 17 |
| 6 | 2014 | Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en. Full description at Econpapers || Download paper | 14 |
| 7 | 2011 | Tax Reform Trends in OECD Countries. (2011). Matthews, Stephen ; Owens, Jeffrey ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en. Full description at Econpapers || Download paper | 14 |
| 8 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 13 |
| 9 | 2019 | The use of revenues from carbon pricing. (2019). Marten, Melanie ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en. Full description at Econpapers || Download paper | 12 |
| 10 | 2014 | The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers || Download paper | 12 |
| 11 | 2012 | Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Picos-Sanchez, Fidel ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en. Full description at Econpapers || Download paper | 10 |
| 12 | 2017 | The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en. Full description at Econpapers || Download paper | 10 |
| 13 | 2011 | The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en. Full description at Econpapers || Download paper | 9 |
| 14 | 2011 | Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en. Full description at Econpapers || Download paper | 9 |
| 15 | 2013 | Taxation of Dividend, Interest, and Capital Gain Income. (2013). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:19-en. Full description at Econpapers || Download paper | 9 |
| 16 | 2011 | Trends in Top Incomes and their Tax Policy Implications. (2011). Matthews, Stephen. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:4-en. Full description at Econpapers || Download paper | 8 |
| 17 | 2019 | Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice. (2019). van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:44-en. Full description at Econpapers || Download paper | 8 |
| 18 | 2016 | Fiscal incentives for R&D and innovation in a diverse world. (2016). Galindo-Rueda, Fernando ; Criscuolo, Chiara ; Bajgar, MatÄj ; Neubig, Thomas ; Appelt, Silvia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en. Full description at Econpapers || Download paper | 8 |
| 19 | 2017 | Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en. Full description at Econpapers || Download paper | 7 |
| 20 | 2018 | Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Laudage, Sabine ; Harding, Michelle ; Modica, Emmanuelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en. Full description at Econpapers || Download paper | 7 |
| 21 | 2012 | Trends in Personal Income Tax and Employee Social Security Contribution Schedules. (2012). Mellbye, Kirsti ; Torres, Carolina ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:12-en. Full description at Econpapers || Download paper | 7 |
| 22 | 2017 | The environmental tax and subsidy reform in Mexico. (2017). van Dender, Kurt ; Arlinghaus, Johanna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en. Full description at Econpapers || Download paper | 6 |
| 23 | 2019 | Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers || Download paper | 6 |
| 24 | 2015 | Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic. (2015). Perret, Sarah ; Jare, Martin ; Remeta, Jan ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:22-en. Full description at Econpapers || Download paper | 6 |
| 25 | 2017 | Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers || Download paper | 6 |
| 26 | 2013 | Tax Policy and Tax Reform in the Peoples Republic of China. (2013). Wang, Xiao ; Matthews, Stephen ; Herd, Richard ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:18-en. Full description at Econpapers || Download paper | 6 |
| 27 | 2016 | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Oreilly, Pierce ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en. Full description at Econpapers || Download paper | 6 |
| 28 | 2011 | Consumption Taxation as an Additional Burden on Labour Income. (2011). Picos, Fidel ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:7-en. Full description at Econpapers || Download paper | 6 |
| 29 | 2011 | Making Fundamental Tax Reform Happen. (2011). Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en. Full description at Econpapers || Download paper | 5 |
| 30 | 2012 | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa. (2012). Gandullia, Luca ; Iacobone, Nicola ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:14-en. Full description at Econpapers || Download paper | 5 |
| 31 | 2020 | Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective. (2020). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:48-en. Full description at Econpapers || Download paper | 5 |
| 32 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 5 |
| 33 | 2020 | What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers. (2020). Harding, Michelle ; Simon, Hannah. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:47-en. Full description at Econpapers || Download paper | 5 |
| 34 | 2020 | The impact of the Pillar One and Pillar Two proposals on MNEâs investment costs: An analysis using forward-looking effective tax rates. (2020). Hanappi, Tibor ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en. Full description at Econpapers || Download paper | 5 |
| 35 | 2021 | Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Appelt, Silvia ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en. Full description at Econpapers || Download paper | 4 |
| 36 | 2023 | The design of presumptive tax regimes. (2023). Mas-Montserrat, Mariona ; Ribault, Eugenie ; Colin, Celine ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:59-en. Full description at Econpapers || Download paper | 4 |
| 37 | 2019 | Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers || Download paper | 4 |
| 38 | 2018 | Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en. Full description at Econpapers || Download paper | 3 |
| 39 | 2019 | The potential of tax microdata for tax policy. (2019). Kennedy, Sean. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en. Full description at Econpapers || Download paper | 3 |
| 40 | 2023 | Effective tax rates of MNEs: New evidence on global low-taxed profit. (2023). Oreilly, Pierce ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:67-en. Full description at Econpapers || Download paper | 3 |
| 41 | 2012 | Taxes and Investment in Skills. (2012). Torres, Carolina. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en. Full description at Econpapers || Download paper | 3 |
| 42 | 2024 | The Global Minimum Tax and the taxation of MNE profit. (2024). Gesualdo, Maria ; Oreilly, Pierce ; Bucci, Massimo ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:68-en. Full description at Econpapers || Download paper | 2 |
| 43 | 2011 | Corporate Taxation and SMEs: The Italian Experience: The Italian Experience. (2011). Manzo, Marco. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:6-en. Full description at Econpapers || Download paper | 2 |
| 44 | 2018 | Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level. (2018). Harding, Michelle ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:34-en. Full description at Econpapers || Download paper | 2 |
| 45 | 2020 | A set of matrices to map the location of profit and economic activity of multinational enterprises. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:52-en. Full description at Econpapers || Download paper | 2 |
| 46 | 2023 | The taxation of labour vs. capital income: A focus on high earners. (2023). Millar-Powell, Bethany ; Perret, Sarah ; Hourani, Diana ; Ramm, Antonia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:65-en. Full description at Econpapers || Download paper | 2 |
| 47 | 2022 | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries. (2022). Hanappi, Tibor ; Dressler, Luisa ; Celani, Alessandra. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:58-en. Full description at Econpapers || Download paper | 2 |
| 48 | 2024 | Tax arbitrage through closely held businesses: Implications for OECD tax systems. (2024). Ramm, Antonia ; Oreilly, Pierce ; Perret, Sarah ; Zawisza, Tom. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:70-en. Full description at Econpapers || Download paper | 2 |
| 49 | 2022 | Measuring effective taxation of housing: Building the foundations for policy reform. (2022). Millar-Powell, Bethany ; Rehm, Yannic ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:56-en. Full description at Econpapers || Download paper | 2 |
| 50 | 2013 | The Tax Policy Landscape Five Years after the Crisis. (2013). Matthews, Stephen ; Leblanc, Pierre ; Mellbye, Kirsti . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:17-en. Full description at Econpapers || Download paper | 2 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers || Download paper | 14 |
| 2 | 2018 | Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers || Download paper | 9 |
| 3 | 2019 | The use of revenues from carbon pricing. (2019). Marten, Melanie ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en. Full description at Econpapers || Download paper | 8 |
| 4 | 2017 | Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en. Full description at Econpapers || Download paper | 5 |
| 5 | 2019 | Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Parra Ramirez, Kevin ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en. Full description at Econpapers || Download paper | 5 |
| 6 | 2018 | Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Laudage, Sabine ; Harding, Michelle ; Modica, Emmanuelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en. Full description at Econpapers || Download paper | 4 |
| 7 | 2023 | The design of presumptive tax regimes. (2023). Mas-Montserrat, Mariona ; Ribault, Eugenie ; Colin, Celine ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:59-en. Full description at Econpapers || Download paper | 4 |
| 8 | 2023 | Effective tax rates of MNEs: New evidence on global low-taxed profit. (2023). Oreilly, Pierce ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:67-en. Full description at Econpapers || Download paper | 3 |
| 9 | 2014 | The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers || Download paper | 3 |
| 10 | 2021 | Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Appelt, Silvia ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en. Full description at Econpapers || Download paper | 3 |
| 11 | 2017 | The environmental tax and subsidy reform in Mexico. (2017). van Dender, Kurt ; Arlinghaus, Johanna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en. Full description at Econpapers || Download paper | 3 |
| 12 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 3 |
| 13 | 2020 | Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective. (2020). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:48-en. Full description at Econpapers || Download paper | 3 |
| 14 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 3 |
| 15 | 2023 | The taxation of labour vs. capital income: A focus on high earners. (2023). Millar-Powell, Bethany ; Perret, Sarah ; Hourani, Diana ; Ramm, Antonia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:65-en. Full description at Econpapers || Download paper | 2 |
| 16 | 2017 | Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers || Download paper | 2 |
| 17 | 2019 | Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers || Download paper | 2 |
| 18 | 2019 | The potential of tax microdata for tax policy. (2019). Kennedy, Sean. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en. Full description at Econpapers || Download paper | 2 |
| 19 | 2013 | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Mellbye, Kirsti ; Paturot, Dominique ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en. Full description at Econpapers || Download paper | 2 |
| 20 | 2022 | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries. (2022). Hanappi, Tibor ; Dressler, Luisa ; Celani, Alessandra. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:58-en. Full description at Econpapers || Download paper | 2 |
| 21 | 2018 | Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en. Full description at Econpapers || Download paper | 2 |
| 22 | 2024 | The Global Minimum Tax and the taxation of MNE profit. (2024). Gesualdo, Maria ; Oreilly, Pierce ; Bucci, Massimo ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:68-en. Full description at Econpapers || Download paper | 2 |
| 23 | 2019 | Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers || Download paper | 2 |
| 24 | 2014 | Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en. Full description at Econpapers || Download paper | 2 |
| 25 | 2016 | Tax Design for Inclusive Economic Growth. (2016). Perret, Sarah ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers || Download paper | 2 |
| 26 | 2019 | Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice. (2019). van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:44-en. Full description at Econpapers || Download paper | 2 |
| 27 | 2024 | Tax arbitrage through closely held businesses: Implications for OECD tax systems. (2024). Ramm, Antonia ; Oreilly, Pierce ; Perret, Sarah ; Zawisza, Tom. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:70-en. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 4
| Year | Title | |
|---|---|---|
| 2024 | Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach. (2024). Pugachev, A A. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:10:y:2024:i:2:p:381-396. Full description at Econpapers || Download paper | |
| 2024 | Presumptive Tax on Small and Microenterprises with a Gender Lens in Ethiopia. (2024). Komatsu, Hitomi. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10707. Full description at Econpapers || Download paper | |
| 2024 | Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa. (2024). Hoy, Christopher Alexander ; Pillai, Nicolas Orgeira ; Custers, Anna ; Oguso, Alex ; de Gouvea, Thiago ; Karver, Jonathan George ; Doino, Ruggero ; Zalo, Daniel. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10909. Full description at Econpapers || Download paper | |
| 2024 | Australian Public CbCR: filling the gaps?. (2024). Aliprandi, Giulia. In: Notes. RePEc:dbp:plnote:012. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | The impact of the global tax reforms on Irelandâs corporate investment and the wider economy. (2023). SIEDSCHLAG, IULIA ; McLoughlin, Robert ; de Hora, Daire. In: Papers. RePEc:esr:wpaper:wp761. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | How Should Consumption Be Taxed?. (2022). Koehne, Sebastian ; Bastani, Spencer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10038. Full description at Econpapers || Download paper | |
| 2022 | Comentario a las nuevas regulaciones del alquiler. (2022). Arruñada, Benito ; Arruada, Benito. In: Fedea Economy Notes. RePEc:fda:fdafen:2022-12. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Does Crowdsourcing as Part of User-Driven Innovation Activity Affect Its Results? An Empirical Analysis of R&D Departments in Poland. (2021). Depczyski, Radosaw ; Szczepaniak, Krzysztof ; Szopik-Depczyska, Katarzyna ; Dembiska, Izabela ; Ioppolo, Giuseppe ; Kdzierska-Szczepaniak, Angelika ; Barczak, Agnieszka. In: Energies. RePEc:gam:jeners:v:14:y:2021:i:18:p:5809-:d:635313. Full description at Econpapers || Download paper |
10 most frequent citing series