Working Papers / EU Tax Observatory
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[50 most relevant papers]
[cites used to compute IF]
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| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2022 | 0 | 0.66 | 0.38 | 0 | 8 | 8 | 31 | 2 | 3 | 0 | 0 | 2 | 100 | 2 | 0.25 | 0.21 | ||
| 2023 | 0.88 | 0.48 | 0.5 | 0.88 | 10 | 18 | 12 | 8 | 12 | 8 | 7 | 8 | 7 | 5 | 62.5 | 1 | 0.1 | 0.16 |
| 2024 | 0.33 | 0.47 | 0.48 | 0.33 | 5 | 23 | 6 | 7 | 23 | 18 | 6 | 18 | 6 | 4 | 57.1 | 1 | 0.2 | 0.18 |
| 2025 | 1.07 | 0.65 | 0.93 | 1.26 | 18 | 41 | 19 | 38 | 61 | 15 | 16 | 23 | 29 | 8 | 21.1 | 8 | 0.44 | 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 |
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2022 | Global profit shifting, 1975â¬â2019. (2022). Zucman, Gabriel ; Wier, Ludvig. In: Working Papers. RePEc:dbp:wpaper:007. Full description at Econpapers || Download paper | 12 |
| 2 | 2025 | Who Owns Offshore Real Estate? Evidence from Dubai. (2022). Alstadsaater, Annette ; Planterose, Bluebery ; Akland, Andreas ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:001. Full description at Econpapers || Download paper | 7 |
| 3 | 2022 | Revealing 21% of GDP in Hidden Assets: Evidence from Argentinaâ¬â¢s Tax Amnesties. (2022). Tortarolo, Dario ; Londoao-Vaelez, Juliana. In: Working Papers. RePEc:dbp:wpaper:006. Full description at Econpapers || Download paper | 5 |
| 4 | 2022 | Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. (2022). Garcia-Bernardo, Javier ; Janska, Petr ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:003. Full description at Econpapers || Download paper | 5 |
| 5 | 2022 | Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjaorkheim, Julie Brun ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:002. Full description at Econpapers || Download paper | 4 |
| 6 | 2022 | Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK. (2022). le Guern, Saegal ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:004. Full description at Econpapers || Download paper | 4 |
| 7 | 2024 | Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange. (2024). Johannesen, Niels ; Boas, Hjalte Fejerskov ; Zucman, Gabriel ; Larsen, Lauge ; Kreiner, Claus Thustrup. In: Working Papers. RePEc:dbp:wpaper:024. Full description at Econpapers || Download paper | 4 |
| 8 | 2025 | When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information. (2025). Collin, Matthew ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:033. Full description at Econpapers || Download paper | 4 |
| 9 | 2025 | Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood. (2025). Moreau-Kastler, Ninon. In: Working Papers. RePEc:dbp:wpaper:031. Full description at Econpapers || Download paper | 3 |
| 10 | 2023 | Corporate tax avoidance and sales: micro evidence and aggregate implications. (2023). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien. In: Working Papers. RePEc:dbp:wpaper:016. Full description at Econpapers || Download paper | 3 |
| 11 | 2024 | All that glitters? Golden visas and real estate. (2024). Strohmaier, Kristina ; Dos, Joao Pereira. In: Working Papers. RePEc:dbp:wpaper:023. Full description at Econpapers || Download paper | 2 |
| 12 | 2023 | Tax avoidance and the complexity of multinational enterprises. (2023). Francois, Manon ; Vicard, Vincent. In: Working Papers. RePEc:dbp:wpaper:015. Full description at Econpapers || Download paper | 2 |
| 13 | 2023 | Effective Tax Rates and Firm Size. (2023). Bachas, Pierre ; Semelet, Camille ; Dom, Roel ; Brockmeyer, Anne. In: Working Papers. RePEc:dbp:wpaper:014. Full description at Econpapers || Download paper | 2 |
| 14 | 2023 | Benchmarking Country-by-Country Reports. (2023). von Zedlitz, Gerrit ; Aliprandi, Giulia. In: Working Papers. RePEc:dbp:wpaper:017. Full description at Econpapers || Download paper | 2 |
| 15 | 2025 | The Distribution of Profit Shifting. (2025). Clifford, Sarah ; Miethe, Jakob ; Semelet, Camille. In: Working Papers. RePEc:dbp:wpaper:035. Full description at Econpapers || Download paper | 2 |
| 16 | 2023 | Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists. (2023). Martainez, Isabel Z ; Baselgia, Enea. In: Working Papers. RePEc:dbp:wpaper:012. Full description at Econpapers || Download paper | 2 |
| 17 | 2022 | Tax Planning by European Banks. (2022). Barake, Mona. In: Working Papers. RePEc:dbp:wpaper:009. Full description at Econpapers || Download paper | 2 |
| 18 | 2025 | Safely Opening Pandoraâ¬â¢s Box: A Guide for Researchers Working with Leaked Data. (2025). Akland, Andreas ; Collin, Matthew ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:032. Full description at Econpapers || Download paper | 1 |
| 19 | 2024 | The Market for Tax Havens. (2024). Laffitte, Saebastien. In: Working Papers. RePEc:dbp:wpaper:022. Full description at Econpapers || Download paper | 1 |
| 20 | 2025 | Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. (2025). Janský, Petr ; Garcia-Bernardo, Javier ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:042. Full description at Econpapers || Download paper | 1 |
| 21 | 2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Jansky, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: Working Papers. RePEc:dbp:wpaper:018. Full description at Econpapers || Download paper | 1 |
| 22 | 2025 | Why Do Banks Have So Much Debt In Tax Havens?. (2025). , Mathias ; Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: Working Papers. RePEc:dbp:wpaper:036. Full description at Econpapers || Download paper | 1 |
| 23 | 2023 | Does A Progressive Wealth Tax Reduce Top Wealth Inequality? Evidence From Switzerland. (2023). Scheuer, Florian ; Martainez, Isabel ; Marti, Samira. In: Working Papers. RePEc:dbp:wpaper:013. Full description at Econpapers || Download paper | 1 |
| 24 | 2025 | Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Godar, Sarah ; Ducept, Jules. In: Working Papers. RePEc:dbp:wpaper:030. Full description at Econpapers || Download paper | 1 |
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2022 | Global profit shifting, 1975â¬â2019. (2022). Zucman, Gabriel ; Wier, Ludvig. In: Working Papers. RePEc:dbp:wpaper:007. Full description at Econpapers || Download paper | 8 |
| 2 | 2022 | Revealing 21% of GDP in Hidden Assets: Evidence from Argentinaâ¬â¢s Tax Amnesties. (2022). Tortarolo, Dario ; Londoao-Vaelez, Juliana. In: Working Papers. RePEc:dbp:wpaper:006. Full description at Econpapers || Download paper | 5 |
| 3 | 2025 | Who Owns Offshore Real Estate? Evidence from Dubai. (2022). Alstadsaater, Annette ; Planterose, Bluebery ; Akland, Andreas ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:001. Full description at Econpapers || Download paper | 5 |
| 4 | 2025 | When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information. (2025). Collin, Matthew ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:033. Full description at Econpapers || Download paper | 4 |
| 5 | 2022 | Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. (2022). Garcia-Bernardo, Javier ; Janska, Petr ; Zucman, Gabriel. In: Working Papers. RePEc:dbp:wpaper:003. Full description at Econpapers || Download paper | 4 |
| 6 | 2024 | Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange. (2024). Johannesen, Niels ; Boas, Hjalte Fejerskov ; Zucman, Gabriel ; Larsen, Lauge ; Kreiner, Claus Thustrup. In: Working Papers. RePEc:dbp:wpaper:024. Full description at Econpapers || Download paper | 4 |
| 7 | 2022 | Will we ever be able to track offshore wealth? Evidence from the offshore real estate market in the UK. (2022). le Guern, Saegal ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:004. Full description at Econpapers || Download paper | 3 |
| 8 | 2022 | Pennies from Haven: Wages and Profit Shifting. (2022). Scheuerer, Johannes ; Davies, Ronald B ; Bjaorkheim, Julie Brun ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:002. Full description at Econpapers || Download paper | 3 |
| 9 | 2025 | Proportional Treatment Effects in Staggered Settings: An Approach for Poisson Pseudo-Maximum Likelihood. (2025). Moreau-Kastler, Ninon. In: Working Papers. RePEc:dbp:wpaper:031. Full description at Econpapers || Download paper | 3 |
| 10 | 2023 | Corporate tax avoidance and sales: micro evidence and aggregate implications. (2023). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien. In: Working Papers. RePEc:dbp:wpaper:016. Full description at Econpapers || Download paper | 3 |
| 11 | 2023 | Effective Tax Rates and Firm Size. (2023). Bachas, Pierre ; Semelet, Camille ; Dom, Roel ; Brockmeyer, Anne. In: Working Papers. RePEc:dbp:wpaper:014. Full description at Econpapers || Download paper | 2 |
| 12 | 2024 | All that glitters? Golden visas and real estate. (2024). Strohmaier, Kristina ; Dos, Joao Pereira. In: Working Papers. RePEc:dbp:wpaper:023. Full description at Econpapers || Download paper | 2 |
| 13 | 2025 | The Distribution of Profit Shifting. (2025). Clifford, Sarah ; Miethe, Jakob ; Semelet, Camille. In: Working Papers. RePEc:dbp:wpaper:035. Full description at Econpapers || Download paper | 2 |
| 14 | 2023 | Tax avoidance and the complexity of multinational enterprises. (2023). Francois, Manon ; Vicard, Vincent. In: Working Papers. RePEc:dbp:wpaper:015. Full description at Econpapers || Download paper | 2 |
| 15 | 2023 | Benchmarking Country-by-Country Reports. (2023). von Zedlitz, Gerrit ; Aliprandi, Giulia. In: Working Papers. RePEc:dbp:wpaper:017. Full description at Econpapers || Download paper | 2 |
| Year | Title | |
|---|---|---|
| 2025 | Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies. (2025). Jamal, Usama. In: Thema Working Papers. RePEc:ema:worpap:2025-16. Full description at Econpapers || Download paper | |
| 2025 | Transfer zysku z gospodarki polskiej â skala i skutki fiskalne. (2025). Pawlak, Aleksander ; Konopczak, Karolina Magdalena. In: Gospodarka Narodowa. The Polish Journal of Economics. RePEc:sgh:gosnar:y:2025:i:3:p:68-87. Full description at Econpapers || Download paper | |
| 2025 | Tax-avoidance profit shifting by multinational firms: evidence from Vietnam. (2025). Le, Manh-Duc ; Zamarian, Marco. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:2:s0939362524001080. Full description at Econpapers || Download paper | |
| 2025 | Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China. (2025). Chen, Yilan ; Lei, Shaohai. In: Journal of International Financial Markets, Institutions and Money. RePEc:eee:intfin:v:102:y:2025:i:c:s1042443125000678. Full description at Econpapers || Download paper | |
| 2025 | The effect of parental wealth on labor income: Evidence from the Norwegian wealth tax. (2025). Hebous, Shafik ; Berg, Kristoffer. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:240:y:2025:i:c:s0167268125004032. 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 | |
| 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 | Local Tax Havens. (2025). Kochems, Johannes. In: ECONtribute Discussion Papers Series. RePEc:ajk:ajkdps:379. Full description at Econpapers || Download paper | |
| 2025 | Floorspace price discontinuities and taxation in cross-border commuting areas. (2025). Picard, Pierre M ; Kudashev, Raian. In: DEM Discussion Paper Series. RePEc:luc:wpaper:25-16. Full description at Econpapers || Download paper | |
| 2025 | Canât Buy Me Home â Beliefs, Facts, and Policy in the Housing Affordability Crisis. (2025). Azevedo, Alda Botelho ; Dos, Joao Pereira ; Gonalves, Ins. In: GEE Papers. RePEc:mde:wpaper:191. Full description at Econpapers || Download paper | |
| 2025 | Canât Buy Me Home: Beliefs, Facts, and Policy in the Housing Affordability Crisis. (2025). Dos, Joao Pereira ; Gonalves, Ins ; Azevedo, Alda Botelho. In: IZA Discussion Papers. RePEc:iza:izadps:dp18073. Full description at Econpapers || Download paper | |
| 2025 | Corporate Taxation in Open Economies. (2025). Sauer, Radek. In: Research Technical Papers. RePEc:cbi:wpaper:12/rt/25. Full description at Econpapers || Download paper | |
| 2025 | Tax Compliance of Multinationals and Industry Concentration in the European Union. (2025). Bajgar, MatÄj ; Tuinsma, Tijmen ; Jansky, Petr. In: Working Papers. RePEc:dbp:wpaper:038. Full description at Econpapers || Download paper | |
| 2025 | Assessing the coverage of the automatic exchange of information under the CRS. (2025). Godar, Sarah ; Akland, Andreas ; Moura, Carolina ; Collin, Matthew ; Boas, Hjalte Fejerskov. In: Reports. RePEc:dbp:report:007. Full description at Econpapers || Download paper | |
| 2025 | When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information. (2025). Collin, Matthew ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:033. Full description at Econpapers || Download paper | |
| 2025 | Taxing Corporate or Shareholder Income. (2025). Berg, Kristoffer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12149. Full description at Econpapers || Download paper |
Recent citations received in 2025
| Year | Citing document | |
|---|---|---|
| 2025 | Minimum tax, tax haven and the foreign direct investment. (2025). Hindriks, Jean ; Nishimura, Yukihiro. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2025023. Full description at Econpapers || Download paper | |
| 2025 | Assessing the coverage of the automatic exchange of information under the CRS. (2025). Godar, Sarah ; Akland, Andreas ; Moura, Carolina ; Collin, Matthew ; Boas, Hjalte Fejerskov. In: Reports. RePEc:dbp:report:007. Full description at Econpapers || Download paper | |
| 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 | Safely Opening Pandoraâ¬â¢s Box: A Guide for Researchers Working with Leaked Data. (2025). Akland, Andreas ; Collin, Matthew ; Alstadsaater, Annette. In: Working Papers. RePEc:dbp:wpaper:032. Full description at Econpapers || Download paper | |
| 2025 | When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information. (2025). Collin, Matthew ; Bomare, Jeanne. In: Working Papers. RePEc:dbp:wpaper:033. Full description at Econpapers || Download paper | |
| 2025 | Global Offshore Wealth, 2001â2023. (2025). Godar, Sarah ; Faye, Souleymane ; Zucman, Gabriel ; Moura, Carolina. In: Working Papers. RePEc:dbp:wpaper:041. Full description at Econpapers || Download paper | |
| 2025 | Global Offshore Wealth, 2001-2023. (2025). Godar, Sarah ; Faye, Souleymane ; Zucman, Gabriel ; Moura, Carolina. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp2150. Full description at Econpapers || Download paper | |
| 2025 | Safely opening Pandoraâs box: a guide for researchers working with leaked data. (2025). Ãkland, Andreas ; Collin, Matthew ; Alstadster, Annette. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:6:d:10.1007_s10797-025-09903-x. Full description at Econpapers || Download paper |
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 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 |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | The Compliance Effects of the Automatic Exchange of Information: Evidence from the Swiss Tax Amnesty. (2023). Baselgia, Enea. In: Working Papers. RePEc:dbp:wpaper:019. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | A Modern Excess Profit Tax. (2022). Zucman, Gabriel ; Planterose, Bluebery ; Oliveira, Carlos ; Franaois, Manon. In: Working Papers. RePEc:dbp:wpaper:005. Full description at Econpapers || Download paper | |
| 2022 | A Modern Excess Profit Tax. (2022). Zucman, Gabriel ; Planterose, Bluebery ; Oliveira, Carlos ; Francois, Manon ; Franois, Manon. In: Working Papers. RePEc:hal:wpaper:halshs-04103540. Full description at Econpapers || Download paper |