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

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

5 Years H Index

Impact Factor (IF)

5 Years IF

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		1	0		0			0		0	0.36
2005	0	0.61	0	0	1	8	25		1	7		7			0		0	0.36
2006	1	0.58	0.9	1	2	10	10	8	10	8	8	8	8		0		0	0.34
2007	0.67	0.52	1.18	1.1	1	11	22	13	23	3	2	10	11		0	2	2	0.29
2008	1.33	0.58	0.54	0.55	2	13	32	7	30	3	4	11	6		0	1	0.5	0.29
2009	1	0.59	0.58	0.31	6	19	94	11	41	3	3	13	4		0	7	1.17	0.33
2010	0.75	0.52	0.54	0.58	7	26	91	14	55	8	6	12	7	4	28.6	5	0.71	0.3
2011	1.54	0.61	1.33	1.17	4	30	42	40	95	13	20	18	21	11	27.5	3	0.75	0.36
2012	1.64	0.67	1.38	1.45	4	34	46	43	142	11	18	20	29	13	30.2	2	0.5	0.36
2013	2	0.64	1.82	1.78	5	39	78	68	213	8	16	23	41	11	16.2	8	1.6	0.34
2014	1.22	0.67	1.24	1.31	11	50	196	62	275	9	11	26	34		0	6	0.55	0.34
2015	3.19	0.65	1.85	2.1	10	60	100	111	386	16	51	31	65	6	5.4	3	0.3	0.36
2016	1.9	0.63	1.5	1.29	6	66	22	99	485	21	40	34	44	2	2	3	0.5	0.34
2017	1.38	0.61	1.2	1.58	4	70	9	84	569	16	22	36	57		0	1	0.25	0.33
2018	0.8	0.6	1.45	1.72	4	74	15	107	676	10	8	36	62		0	6	1.5	0.34
2019	0.25	0.6	0.74	0.89	2	76	5	56	732	8	2	35	31		0	1	0.5	0.35

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). NicodÃ¨me, GaÃ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer. In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	85
2	2015	Patent Boxes Design, Patents Location and Local R&D. (2015). Vezzani, Antonio ; Skonieczna, Agnieszka ; NicodÃ¨me, GaÃ«tan ; Barrios, Salvador ; AlstadsÃ¦ter, Annette ; Alstadsater, Annette. In: Taxation Papers. RePEc:tax:taxpap:0057. Full description at Econpapers \|\| Download paper	43
3	2010	Financial Sector Taxation. (2010). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0025. Full description at Econpapers \|\| Download paper	42
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	36
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	35
6	2015	Tax reforms in EU Member States - 2015 Report. (2015). NicodÃ¨me, GaÃ«tan ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0058. Full description at Econpapers \|\| Download paper	32
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 ; NicodÃ¨me, GaÃ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0038. Full description at Econpapers \|\| Download paper	26
8		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
9	2014	Tax reforms in EU Member States - 2014 Report. (2014). Skonieczna, Agnieszka ; NicodÃ¨me, GaÃ«tan ; Iara, Anna ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0048. Full description at Econpapers \|\| Download paper	25
10	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
11		Corporate tax policy and incorporation in the EU.. (2007). NicodÃ¨me, GaÃ«tan ; de Mooij, Ruud. 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). NicodÃ¨me, GaÃ«tan ; Kosonen, Katri. In: Taxation Papers. RePEc:tax:taxpap:0019. Full description at Econpapers \|\| Download paper	23
13	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0018. Full description at Econpapers \|\| Download paper	23
14	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
15	2010	The 2008 Financial Crisis and Taxation Policy. (2010). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0020. Full description at Econpapers \|\| Download paper	21
16	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃ¨me, GaÃ«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
17	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
18	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	19
19	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 ; NicodÃ¨me, GaÃ«tan ; Kutlina-Dimitrova, Zornitsa ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0034. Full description at Econpapers \|\| Download paper	19
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	16
22	2012	The Debt-Equity Bias: consequences and solutions. (2012). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan. In: Taxation Papers. RePEc:tax:taxpap:0033. Full description at Econpapers \|\| Download paper	15
23	2014	Behavioural Economics and Taxation. (2014). Weber, Till Olaf ; Fooken, Jonas ; Herrmann, Benedikt. In: Taxation Papers. RePEc:tax:taxpap:0041. Full description at Econpapers \|\| Download paper	14
24	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
25	2010	Innovative Financing at a Global Level. (2010). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas ; Commission, European. 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	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
29	2004	Measuring the Effective Levels of Company Taxation in the New Member States: A Quantitative Analysis.. (2004). Finkenzeller, Martin ; Spengel, Christoph. In: Taxation Papers. RePEc:tax:taxpap:0007. Full description at Econpapers \|\| Download paper	11
30	2014	Debt Bias in Corporate Taxation and the Costs of Banking Crises in the EU. (2014). Rossi, Alessandro ; NicodÃ¨me, GaÃ«tan ; Langedijk, Sven ; Pagano, Andrea. In: Taxation Papers. RePEc:tax:taxpap:0050. 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	11
32	2015	Improving VAT compliance Ã¢â¬â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Fooken, Jonas ; Herrmann, Benedikt. In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	10
33	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
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	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	8
37	2016	Financial Transaction Taxes in the European Union. (2016). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas ; Vermote, Pol ; Tasnadi, Bogdan . In: Taxation Papers. RePEc:tax:taxpap:0062. Full description at Econpapers \|\| Download paper	8
38	2014	Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries. (2014). Sanchez Fuentes, Antonio Jesus ; NicodÃ¨me, GaÃ«tan ; Barrios, Salvador ; Nicodeme, Gaetan ; Antonio Jesus Sanchez Fuentes, . In: Taxation Papers. RePEc:tax:taxpap:0045. Full description at Econpapers \|\| Download paper	8
39	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
40	2011	The Role of Housing Tax Provisions in the 2008 Financial Crisis. (2011). Zangari, Ernesto ; NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0027. Full description at Econpapers \|\| Download paper	8
41	2018	How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns. (2018). Branzoli, Nicola ; Antonella, Caiumi ; Nicola, Branzoli. In: Taxation Papers. RePEc:tax:taxpap:0072. Full description at Econpapers \|\| Download paper	8
42	2014	Financial Activities Taxes, Bank Levies and Systemic Risk. (2014). Petracco Giudici, Marco ; NicodÃ¨me, GaÃ«tan ; Cariboni, Jessica ; Cannas, Giusi ; Marchesi, Massimo ; Nicodeme, Gaetan ; Zedda, Stefano. In: Taxation Papers. RePEc:tax:taxpap:0043. Full description at Econpapers \|\| Download paper	8
43	2013	Recent Reforms of Tax Systems in the EU: Good and Bad News. (2013). Skonieczna, Agnieszka ; Prammer, Doris ; MATHE, Milena ; Garnier, GaÃ«lle ; Gyorgy, Endre ; Gburzynska, Aleksandra ; Rua, Savino . In: Taxation Papers. RePEc:tax:taxpap:0039. Full description at Econpapers \|\| Download paper	7
44	2009	Corporate Income Tax and Economic Distortions. (2009). NicodÃ¨me, GaÃ«tan. In: Taxation Papers. RePEc:tax:taxpap:0015. Full description at Econpapers \|\| Download paper	6
45	2010	Tax Policy after the Crisis: Monitoring Tax Revenues and Tax Reforms in EU Member States 2010 Report. (2010). WÃ¶hlbier, Florian ; Prammer, Doris ; NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European. In: Taxation Papers. RePEc:tax:taxpap:0024. Full description at Econpapers \|\| Download paper	6
46	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
47	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
48	2009	International Taxation and Multinational Firm Location Decisions. (2009). NicodÃ¨me, GaÃ«tan ; Laeven, Luc ; Huizinga, Harry ; Barrios, Salvador. In: Taxation Papers. RePEc:tax:taxpap:0016. Full description at Econpapers \|\| Download paper	4
49	2014	A wind of change? Reforms of Tax Systems since the launch of Europe 2020. (2014). Skonieczna, Agnieszka ; Heineken, Kees ; Garnier, Gaelle ; Gyorgy, Endre ; Van Mierlo, Astrid ; Rua, Savino ; Mathe, Milena ; Puglisi, Laura . In: Taxation Papers. RePEc:tax:taxpap:0049. 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	2014	Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). NicodÃ¨me, GaÃ«tan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer. In: Taxation Papers. RePEc:tax:taxpap:0042. Full description at Econpapers \|\| Download paper	6
2	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	3
3	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	3
4	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
5	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
6	2011	Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). WÃ¶hlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; NicodÃ¨me, GaÃ«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	2
7	2015	Improving VAT compliance Ã¢â¬â random awards for tax compliance. (2015). Hemmelgarn, Thomas ; Fooken, Jonas ; Herrmann, Benedikt. In: Taxation Papers. RePEc:tax:taxpap:0051. Full description at Econpapers \|\| Download paper	2
8	2009	Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive. (2009). NicodÃ¨me, GaÃ«tan ; Hemmelgarn, Thomas. In: Taxation Papers. RePEc:tax:taxpap:0018. 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	International Tax and Public Finance / Springer	65	11
2	CESifo Working Paper Series / CESifo	107	11
3	Journal of Public Economics / Elsevier	206	6
4	ZEW Discussion Papers / ZEW - Leibniz Centre for European Economic Research	50	5
5	Energy Economics / Elsevier	175	4
6	Economic Modelling / Elsevier	94	3
7	LSE Research Online Documents on Economics / London School of Economics and Political Science, LSE Library	137	2
8	Economics Letters / Elsevier	138	2
9	WIDER Working Paper Series / World Institute for Development Economic Research (UNU-WIDER)	53	2
10	Economic Analysis and Policy / Elsevier	49	2
11	Journal of Environmental Economics and Management / Elsevier	143	2