Taxation Studies / Directorate General Taxation and Customs Union, European Commission
Citation Profile [Updated: 2025-11-20 18:08:17]
5 Years H Index
9
Impact Factor (IF)
0
5 Years IF
0
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
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 1996 | 0 | 0.25 | 0 | 0 | 2 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0.14 | |||||
| 1997 | 0 | 0.27 | 0 | 0 | 1 | 3 | 0 | 0 | 2 | 2 | 0 | 0 | 0.15 | |||||
| 2000 | 0 | 0.56 | 0 | 0 | 1 | 4 | 2 | 0 | 0 | 3 | 0 | 0 | 0.25 | |||||
| 2001 | 0 | 0.49 | 0.17 | 0 | 2 | 6 | 166 | 1 | 1 | 1 | 4 | 0 | 1 | 0.5 | 0.27 | |||
| 2002 | 3.33 | 0.55 | 1.25 | 2.5 | 2 | 8 | 8 | 10 | 11 | 3 | 10 | 4 | 10 | 0 | 0 | 0.31 | ||
| 2003 | 5.25 | 0.53 | 2.6 | 4.2 | 2 | 10 | 3 | 26 | 37 | 4 | 21 | 5 | 21 | 0 | 0 | 0.3 | ||
| 2004 | 0 | 0.6 | 1.31 | 2.43 | 3 | 13 | 11 | 17 | 54 | 4 | 7 | 17 | 1 | 5.9 | 0 | 0.36 | ||
| 2005 | 0 | 0.61 | 1.36 | 1.7 | 1 | 14 | 2 | 19 | 73 | 5 | 10 | 17 | 0 | 0 | 0.36 | |||
| 2006 | 0.75 | 0.58 | 1.59 | 2.1 | 3 | 17 | 3 | 27 | 100 | 4 | 3 | 10 | 21 | 0 | 0 | 0.34 | ||
| 2007 | 0 | 0.52 | 0.84 | 0.09 | 2 | 19 | 22 | 16 | 116 | 4 | 11 | 1 | 0 | 0 | 0.29 | |||
| 2008 | 0 | 0.58 | 0.64 | 0.27 | 6 | 25 | 12 | 16 | 132 | 5 | 11 | 3 | 0 | 0 | 0.29 | |||
| 2009 | 0.5 | 0.59 | 0.69 | 0.27 | 4 | 29 | 67 | 20 | 152 | 8 | 4 | 15 | 4 | 0 | 2 | 0.5 | 0.33 | |
| 2010 | 0.5 | 0.52 | 0.85 | 0.38 | 5 | 34 | 16 | 29 | 181 | 10 | 5 | 16 | 6 | 0 | 4 | 0.8 | 0.3 | |
| 2011 | 0.78 | 0.61 | 0.64 | 0.4 | 5 | 39 | 35 | 25 | 206 | 9 | 7 | 20 | 8 | 1 | 4 | 0 | 0.36 | |
| 2012 | 0.5 | 0.67 | 0.81 | 0.68 | 3 | 42 | 3 | 34 | 240 | 10 | 5 | 22 | 15 | 0 | 2 | 0.67 | 0.36 | |
| 2013 | 0.25 | 0.64 | 0.53 | 0.35 | 3 | 45 | 2 | 24 | 264 | 8 | 2 | 23 | 8 | 1 | 4.2 | 0 | 0.34 | |
| 2014 | 0.5 | 0.67 | 0.8 | 1 | 9 | 54 | 2 | 43 | 307 | 6 | 3 | 20 | 20 | 2 | 4.7 | 0 | 0.34 | |
| 2015 | 0.08 | 0.65 | 0.3 | 0.16 | 9 | 63 | 14 | 19 | 326 | 12 | 1 | 25 | 4 | 2 | 10.5 | 0 | 0.36 | |
| 2016 | 0.39 | 0.63 | 0.3 | 0.31 | 8 | 71 | 21 | 21 | 347 | 18 | 7 | 29 | 9 | 3 | 14.3 | 2 | 0.25 | 0.34 |
| 2017 | 0.24 | 0.61 | 0.35 | 0.13 | 3 | 74 | 0 | 26 | 373 | 17 | 4 | 32 | 4 | 0 | 0 | 0.33 | ||
| 2018 | 0.36 | 0.6 | 0.27 | 0.16 | 1 | 75 | 0 | 20 | 393 | 11 | 4 | 32 | 5 | 0 | 0 | 0.34 |
| 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 | 2001 | Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0005. Full description at Econpapers || Download paper | 166 |
| 2 | 2009 | Study to quantify and analyse the VAT gap in the EU-25 Member States. (2009). Reckon, . In: Taxation Studies. RePEc:tax:taxstu:0029. Full description at Econpapers || Download paper | 44 |
| 3 | 2001 | Annex to Company Taxation in the Internal Market. (2001). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0006. Full description at Econpapers || Download paper | 38 |
| 4 | 2009 | Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael. In: Taxation Studies. RePEc:tax:taxstu:0028. Full description at Econpapers || Download paper | 25 |
| 5 | 2011 | A retrospective evaluation of elements of the EU VAT system. (2011). Institute for Fiscal Studies, . In: Taxation Studies. RePEc:tax:taxstu:0039. Full description at Econpapers || Download paper | 23 |
| 6 | 2007 | Study on reduced VAT applied to goods and services in the Member States of the EU. (2007). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0018. Full description at Econpapers || Download paper | 19 |
| 7 | 2016 | The concept of tax gaps - Report on VAT Gap Estimations. (2016). Gap, Fiscalis Tax. In: Taxation Studies. RePEc:tax:taxstu:0065. Full description at Econpapers || Download paper | 14 |
| 8 | 2010 | Innovative Financing at a Global Level. (2010). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0031. Full description at Econpapers || Download paper | 13 |
| 9 | 2004 | Economic effects of tax cooperation in an enlarged European Union. (2004). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0012. Full description at Econpapers || Download paper | 12 |
| 10 | 2015 | Study to quantify and analyse the VAT Gap in the EU Member States - 2015 Report. (2015). Case, Cpb . In: Taxation Studies. RePEc:tax:taxstu:0061. Full description at Econpapers || Download paper | 9 |
| 11 | 2002 | Fiscal Measures to Reduce CO2 Emissions from New Passenger Cars. (2002). Cowi A/S, . In: Taxation Studies. RePEc:tax:taxstu:0008. Full description at Econpapers || Download paper | 9 |
| 12 | 2008 | Reduced VAT for environmentally friendly products. (2008). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0025. Full description at Econpapers || Download paper | 8 |
| 13 | 2011 | Transfer pricing and developing countries. (2011). , Pricewaterhousecoopers . In: Taxation Studies. RePEc:tax:taxstu:0038. Full description at Econpapers || Download paper | 8 |
| 14 | 2016 | EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2016. (2016). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0066. Full description at Econpapers || Download paper | 5 |
| 15 | 2011 | Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU.. (2011). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0034. Full description at Econpapers || Download paper | 4 |
| 16 | 2012 | Effective Tax Levels Using the Devereux-Griffith Methodology: 2011 report. (2012). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0042. Full description at Econpapers || Download paper | 4 |
| 17 | 2007 | Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive. (2007). , Pricewaterhousecoopers . In: Taxation Studies. RePEc:tax:taxstu:0019. Full description at Econpapers || Download paper | 4 |
| 18 | 2003 | The macroeconomic evaluation of energy tax policies within the EU, with the GEM-E3-Europe model. (2003). Paroussos, Leonidas ; Kouvaritakis, Nikos ; van Regemorter, Denise. In: Taxation Studies. RePEc:tax:taxstu:0009. Full description at Econpapers || Download paper | 4 |
| 19 | 2016 | Economic Analysis of VAT Aspects of e-Commerce. (2016). , Deloitte. In: Taxation Studies. RePEc:tax:taxstu:0067. Full description at Econpapers || Download paper | 4 |
| 20 | 2006 | Economic effects of the VAT exemption for financial and insurance services. (2006). , Pricewaterhousecoopers . In: Taxation Studies. RePEc:tax:taxstu:0016. Full description at Econpapers || Download paper | 4 |
| 21 | 2000 | Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia. (2000). Jarass, Lorenz ; Obermair, Gustav M.. In: Taxation Studies. RePEc:tax:taxstu:0004. Full description at Econpapers || Download paper | 3 |
| 22 | 2008 | Costs and benefits related to the use of tax incentives for energy-efficient appliances. (2008). Service, Bio Intelligence . In: Taxation Studies. RePEc:tax:taxstu:0024. Full description at Econpapers || Download paper | 3 |
| 23 | 2010 | Effective levels of company taxation within an enlarged EU. (2010). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0030. Full description at Econpapers || Download paper | 3 |
| 24 | 2008 | Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2008). de Mooij, Ruud ; Devereux, Michael. In: Taxation Studies. RePEc:tax:taxstu:0023. Full description at Econpapers || Download paper | 3 |
| 25 | 2005 | Impacts of energy taxation in the enlarged European Union, evaluation with GEM-E3 Europe. (2005). Revesz, Tamas ; Paroussos, Leonidas ; Kouvaritakis, Nikos ; Zalai, Erno ; van Regemorter, Denise. In: Taxation Studies. RePEc:tax:taxstu:0014. Full description at Econpapers || Download paper | 3 |
| 26 | 2013 | VAT in the Public Sector and Exemptions in the Public Interest. (2013). Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0045. Full description at Econpapers || Download paper | 3 |
| 27 | 2008 | Effective levels of company taxation within an enlarged EU. (2008). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0022. Full description at Econpapers || Download paper | 2 |
| 28 | 2015 | EFFECTIVE TAX LEVELS USING THE DEVEREUX/GRIFFITH METHODOLOGY, Update 2015. (2015). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0063. Full description at Econpapers || Download paper | 2 |
| 29 | 2010 | Report on Removing Tax Obstacles to Cross-Border Venture Capital Investment. (2010). Commission, European. In: Taxation Studies. RePEc:tax:taxstu:0032. Full description at Econpapers || Download paper | 2 |
| 30 | 2015 | Assessment of the application and the impact of the VAT exemption for importation of small consignments. (2015). . In: Taxation Studies. RePEc:tax:taxstu:0059. Full description at Econpapers || Download paper | 2 |
| 31 | 2015 | Study on the economic effects of the current VAT rules for passenger transport. (2015). Sobolewski, Maciej ; Bureau, Cpb Netherlands . In: Taxation Studies. RePEc:tax:taxstu:0055. Full description at Econpapers || Download paper | 1 |
| 32 | 2014 | Cross-country Review of Taxes on Wealth and Transfers of Wealth. (2014). . In: Taxation Studies. RePEc:tax:taxstu:0051. Full description at Econpapers || Download paper | 1 |
| 33 | 2017 | Effective Tax Levels Using the Devereux-Griffith Methodology, Update 2017. (2017). , Zew. In: Taxation Studies. RePEc:tax:taxstu:0074. Full description at Econpapers || Download paper | 1 |
| 34 | 1996 | Value Added-Tax: a study of methods of Taxing Financial and Insurance Services. (1996). Ernst & Young ), . In: Taxation Studies. RePEc:tax:taxstu:0002. Full description at Econpapers || Download paper | 1 |
| 35 | 2014 | Study on the measuring and reducing of administrative costs for economic operators and tax authorities and obtaining in parallel a higher level of compliance and security in imposing excise duties on . (2014). , Ramboll . In: Taxation Studies. RePEc:tax:taxstu:0048. Full description at Econpapers || Download paper | 1 |
| 36 | 2014 | Triangular cases - tax obstacles to labour mobility in the European Union and tax avoidance. (2014). . In: Taxation Studies. RePEc:tax:taxstu:0046. Full description at Econpapers || Download paper | 1 |
| 37 | 2011 | VAT in the Public Sector and Exemptions in the Public Interest. (2011). , Kpmg ; Economics, Copenhagen . In: Taxation Studies. RePEc:tax:taxstu:0037. Full description at Econpapers || Download paper | 1 |
| 38 | 2015 | A study on the economic effects of the current VAT rates structure. (2015). For, Netherlands Bureau . In: Taxation Studies. RePEc:tax:taxstu:0056. 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 | 2016 | The concept of tax gaps - Report on VAT Gap Estimations. (2016). Gap, Fiscalis Tax. In: Taxation Studies. RePEc:tax:taxstu:0065. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor:
| Year | Title |
|---|
Recent citations
10 most frequent citing series