Reports / EU Tax Observatory
Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
4
Impact Factor (IF)
2.67
5 Years IF
2.67
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 | |
| 2021 | 0 | 0.87 | 1.33 | 0 | 3 | 3 | 18 | 4 | 4 | 0 | 0 | 1 | 25 | 4 | 1.33 | 0.36 | ||
| 2023 | 1 | 0.48 | 1.25 | 1 | 1 | 4 | 6 | 5 | 9 | 3 | 3 | 3 | 3 | 0 | 2 | 2 | 0.16 | |
| 2024 | 3 | 0.47 | 0.5 | 0.75 | 2 | 6 | 9 | 3 | 12 | 1 | 3 | 4 | 3 | 2 | 66.7 | 0 | 0.18 | |
| 2025 | 2.67 | 0.65 | 2.11 | 2.67 | 3 | 9 | 1 | 19 | 31 | 3 | 8 | 6 | 16 | 2 | 10.5 | 2 | 0.67 | 0.24 |
| 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 | 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 | 10 |
| 2 | 2021 | New Forms of Tax Competition in the European Union: An Empirical Investigation. (2021). Godar, Sarah ; Richard, Gaspard ; Flamant, Eloi. In: Reports. RePEc:dbp:report:003. Full description at Econpapers || Download paper | 10 |
| 3 | 2023 | Global Tax Evasion Report 2024. (2023). Godar, Sarah ; Nicolaides, Panayiotis ; Alstadsaater, Annette ; Zucman, Gabriel. In: Reports. RePEc:dbp:report:004. Full description at Econpapers || Download paper | 7 |
| 4 | 2021 | Have European Banks Left Tax Havens? Evidence from Country-by-Country Data. (2021). Chouc, Paul-Emmanuel ; Barake, Mona ; Aliprandi, Giulia. In: Reports. RePEc:dbp:report:002. Full description at Econpapers || Download paper | 5 |
| 5 | 2021 | Collecting the Tax Deficit of Multinational Companies: Simulations for the EU. (2021). Chouc, Paul-Emmanuel ; Barake, Mona ; Zucman, Gabriel ; Neef, Theresa. In: Reports. RePEc:dbp:report:001. Full description at Econpapers || Download paper | 4 |
| 6 | 2025 | Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data. (2025). Scot, Thiago ; Palomo, Theo ; Bachas, Pierre ; Barcarolo, Luciana ; Moreira, Leonardo ; Feinmann, Javier ; Zucman, Gabriel ; Bhering, Davi ; Campos, Celso. In: Reports. RePEc:dbp:report:009. 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 | 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 | 10 |
| 2 | 2021 | New Forms of Tax Competition in the European Union: An Empirical Investigation. (2021). Godar, Sarah ; Richard, Gaspard ; Flamant, Eloi. In: Reports. RePEc:dbp:report:003. Full description at Econpapers || Download paper | 7 |
| 3 | 2023 | Global Tax Evasion Report 2024. (2023). Godar, Sarah ; Nicolaides, Panayiotis ; Alstadsaater, Annette ; Zucman, Gabriel. In: Reports. RePEc:dbp:report:004. Full description at Econpapers || Download paper | 5 |
| 4 | 2021 | Have European Banks Left Tax Havens? Evidence from Country-by-Country Data. (2021). Chouc, Paul-Emmanuel ; Barake, Mona ; Aliprandi, Giulia. In: Reports. RePEc:dbp:report:002. Full description at Econpapers || Download paper | 4 |
| 5 | 2025 | Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data. (2025). Scot, Thiago ; Palomo, Theo ; Bachas, Pierre ; Barcarolo, Luciana ; Moreira, Leonardo ; Feinmann, Javier ; Zucman, Gabriel ; Bhering, Davi ; Campos, Celso. In: Reports. RePEc:dbp:report:009. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 8
| Year | Title | |
|---|---|---|
| 2025 | Effective Tax Blacklists: Rethinking Criteria For the 21st Century. (2025). Montagner, Edoardo ; Laffitte, Saebastien. In: Reports. RePEc:dbp:report:008. Full description at Econpapers || Download paper | |
| 2025 | Emerging Trends in Tax Fraud Detection Using Artificial Intelligence-Based Technologies. (2025). Alm, James ; Belahouaoui, Rida. In: Working Papers. RePEc:tul:wpaper:2511. Full description at Econpapers || Download paper | |
| 2025 | Millionaires on the Run? Taxation of the Rich and Induced Mobility: A Literature Review. (2025). Sauco, Fernando Rodrigo. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2025:v:253:i:2:p:91-127. Full description at Econpapers || Download paper | |
| 2025 | The Tartar Steppe of Italian Growth: Strategies for Renewal in a Slowing Europe. (2025). Toni, Francesco ; Napoletano, Mauro. In: GREDEG Working Papers. RePEc:gre:wpaper:2025-44. Full description at Econpapers || Download paper | |
| 2025 | Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data. (2025). Scot, Thiago ; Palomo, Theo ; Bachas, Pierre ; Barcarolo, Luciana ; Moreira, Leonardo ; Feinmann, Javier ; Zucman, Gabriel ; Bhering, Davi ; Campos, Celso. In: Reports. RePEc:dbp:report:009. Full description at Econpapers || Download paper | |
| 2025 | Resources for a Safe and Resilient Europe: The Case for Minimum Taxation of Ultra-High-Net-Worth Individuals in the EU. (2025). Zucman, Gabriel ; Varaschin, Giulia ; Parrinello, Quentin. In: Post-Print. RePEc:hal:journl:halshs-05046957. Full description at Econpapers || Download paper | |
| 2025 | Integration of Wealth Taxation into Personal Income Tax: Evaluation of Reform Proposals in Spain. (2025). Fernndez, Amadeo Fuenmayor ; Prez, Rafael Granell ; Cifuentes, Rubn Amo. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2025:v:255:i:4:p:29-55. Full description at Econpapers || Download paper | |
| 2025 | Mapping Trends and Gaps in Household Wealth across OECD Countries. (2025). Hermida, Luiz ; Caisl, Jakub ; Balestra, Carlotta. In: LWS Working papers. RePEc:lis:lwswps:51. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | Do Billionaires Pay Taxes?. (2025). Guillouzouic, Arthur ; Bozio, Antoine ; Bach, Laurent ; Malgouyres, Clment. In: AMSE Working Papers. RePEc:aim:wpaimx:2532. Full description at Econpapers || Download paper | |
| 2025 | Do Billionaires Pay Taxes?. (2025). Guillouzouic, Arthur ; Bozio, Antoine ; Bach, Laurent ; Malgouyres, Clment. In: Institut des Politiques Publiques. RePEc:hal:ipppap:hal-05423119. Full description at Econpapers || Download paper |
Recent citations received in 2024
| Year | Citing document |
|---|
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Behavioral responses to wealth taxation: evidence from a Norwegian reform. (2023). Iacono, Roberto ; Smedsvik, Brd. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:121084. Full description at Econpapers || Download paper | |
| 2023 | The BEPS Project: Achievements and remaining challenges. (2023). Laudage, Sabine. In: IDOS Policy Briefs. RePEc:zbw:idospb:283118. Full description at Econpapers || Download paper |
10 most frequent citing series