Citation analysis for National Tax Journal / National Tax Association

Citation Profile [Updated: 2026-08-21 11:52:43]

5 Years H Index

Impact Factor (IF)

5 Years IF

0.91

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
1990	0.1	0.1	0.53	0.1	74	74	501	39	39	194	20	194	20	11	28.2		0	0.05
1991	0.12	0.11	0.49	0.09	84	158	305	78	117	158	19	268	25	26	33.3	4	0.05	0.06
1992	0.13	0.12	0.46	0.1	66	224	672	98	221	158	21	352	36	27	27.6	9	0.14	0.06
1993	0.1	0.13	0.26	0.08	76	300	780	78	300	150	15	418	32	14	17.9	2	0.03	0.06
1994	0.14	0.14	0.48	0.11	100	400	1079	186	490	142	20	384	44	80	43	38	0.38	0.07
1995	0.16	0.22	0.52	0.19	84	484	679	245	743	176	28	400	75	69	28.2	23	0.27	0.1
1996	0.2	0.25	0.58	0.2	83	567	874	328	1072	184	36	410	80	125	38.1	18	0.22	0.11
1997	0.24	0.24	0.59	0.26	90	657	653	382	1458	167	40	409	105	124	32.5	38	0.42	0.11
1998	0.27	0.28	0.61	0.26	92	749	901	452	1915	173	47	433	111	131	29	25	0.27	0.13
1999	0.21	0.3	0.52	0.21	96	845	2153	432	2351	182	38	449	93	29	6.7	14	0.15	0.14
2000	0.36	0.34	0.62	0.3	124	969	1588	598	2951	188	68	445	134	31	5.2	29	0.23	0.16
2001	0.57	0.38	0.74	0.38	88	1057	1685	777	3731	220	126	485	185	35	4.5	47	0.53	0.17
2002	0.43	0.39	0.8	0.41	51	1108	792	886	4622	212	91	490	199	37	4.2	12	0.24	0.21
2003	0.49	0.43	0.84	0.47	47	1155	941	971	5594	139	68	451	211	13	1.3	9	0.19	0.21
2004	0.7	0.47	0.94	0.63	48	1203	1040	1127	6723	98	69	406	254	2	0.2	12	0.25	0.21
2005	0.59	0.5	0.97	0.56	44	1247	560	1206	7929	95	56	358	199	5	0.4	5	0.11	0.23
2006	0.75	0.49	0.97	0.68	47	1294	753	1258	9187	92	69	278	188	3	0.2	4	0.09	0.22
2007	0.54	0.44	0.98	0.62	43	1337	548	1303	10491	91	49	237	146	13	1	5	0.12	0.2
2008	0.72	0.47	0.97	0.65	43	1380	644	1334	11826	90	65	229	149	7	0.5	8	0.19	0.22
2009	0.4	0.46	0.95	0.71	37	1417	778	1348	13177	86	34	225	160	10	0.7	9	0.24	0.23
2010	0.88	0.46	0.98	0.68	47	1464	602	1426	14605	80	70	214	145	42	2.9	11	0.23	0.2
2011	0.82	0.5	0.91	0.7	41	1505	626	1366	15974	84	69	217	152	71	5.2	21	0.51	0.23
2012	0.85	0.5	0.93	0.82	40	1545	557	1438	17415	88	75	211	173	81	5.6	9	0.23	0.21
2013	0.94	0.53	0.93	0.87	34	1579	575	1466	18881	81	76	208	180	66	4.5	15	0.44	0.23
2014	1.31	0.52	1.22	1.32	36	1615	275	1959	20844	74	97	199	263	42	2.1	14	0.39	0.22
2015	0.89	0.52	1.07	1.05	45	1660	473	1775	22621	70	62	198	208		0	6	0.13	0.21
2016	0.64	0.49	0.93	1.04	38	1698	368	1583	24206	81	52	196	204	9	0.6	12	0.32	0.2
2017	0.92	0.51	0.96	0.99	35	1733	134	1662	25868	83	76	193	192	10	0.6	7	0.2	0.2
2018	0.85	0.52	0.85	0.89	29	1762	157	1498	27367	73	62	188	168		0	6	0.21	0.22
2019	0.42	0.53	0.84	0.63	30	1792	142	1505	28874	64	27	183	116		0	7	0.23	0.21
2020	0.75	0.63	0.86	0.79	45	1837	329	1583	30457	59	44	177	139	13	0.8	46	1.02	0.3

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	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:269-304. Full description at Econpapers \|\| Download paper	913
2	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	891
3	1999	Lessons From Behavioral Responses to International Taxation. (1999). Hines, James. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:305-22. Full description at Econpapers \|\| Download paper	367
4	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:2:p:203-30. Full description at Econpapers \|\| Download paper	356
5	1999	Lessons from Behavioral Responses to International Taxation. (1999). Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:305-22. Full description at Econpapers \|\| Download paper	344
6	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Saavedra, Luz A. ; Brueckner, Jan K.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30. Full description at Econpapers \|\| Download paper	335
7	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:2:p:317-39. Full description at Econpapers \|\| Download paper	319
8	1994	Effective Federal Individual Tax Functions: An Exploratory Empirical Analysis. (1994). Strauss, Robert P. ; Gouveia, Miguel. In: National Tax Journal. RePEc:ntj:journl:v:47:y:1994:i:no._2:p:317-39. Full description at Econpapers \|\| Download paper	305
9	2005	The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar. In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63. Full description at Econpapers \|\| Download paper	266
10	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	261
11	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	260
12	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	242
13		Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy J. ; Rosen, Harvey S.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	234
14	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	226
15	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Blumenthal, Marsha ; Slemrod, Joel ; Christian, Charles W.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	224
16	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	221
17	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	219
18	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael J. ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	212
19	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	210
20	1992	Estimating the Determinants of Taxpayer Compliance With Experimental Data. (1992). McKee, Michael ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:107-14. Full description at Econpapers \|\| Download paper	209
21	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1063-1106. Full description at Econpapers \|\| Download paper	190
22	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	187
23	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106. Full description at Econpapers \|\| Download paper	186
24	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Tanzi, Vito ; Zee, Howell H.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	181
25	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101. Full description at Econpapers \|\| Download paper	177
26	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	174
27	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:1:p:89-101. Full description at Econpapers \|\| Download paper	173
28	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62. Full description at Econpapers \|\| Download paper	169
29	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82. Full description at Econpapers \|\| Download paper	166
30	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert E.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._4:p:655-82. Full description at Econpapers \|\| Download paper	165
31	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:2:p:165-76. Full description at Econpapers \|\| Download paper	162
32	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76. Full description at Econpapers \|\| Download paper	158
33	2003	Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42. Full description at Econpapers \|\| Download paper	157
34	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	156
35	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah L.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:7-26. Full description at Econpapers \|\| Download paper	148
36	2001	Tax Reforms and Evidence of Transfer Pricing. (2001). Swenson, Deborah. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:7-26. Full description at Econpapers \|\| Download paper	148
37	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:4:p:773-88. Full description at Econpapers \|\| Download paper	142
38	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88. Full description at Econpapers \|\| Download paper	140
39	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and Its Effects. (2000). Rosenbaum, Dan ; Meyer, Bruce D. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1027-62. Full description at Econpapers \|\| Download paper	140
40	2000	Making Single Mothers Work: Recent Tax and Welfare Policy and its Effects. (2000). Rosenbaum, Dan T. ; Meyer, Bruce D.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1027-62. Full description at Econpapers \|\| Download paper	138
41	2016	The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. (2016). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934. Full description at Econpapers \|\| Download paper	133
42	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	123
43	2006	The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics. (2006). Dynarski, Susan ; ScottClayton, Judith E.. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:2:p:319-56. Full description at Econpapers \|\| Download paper	123
44	1993	Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). Bird, Richard M. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:207-27. Full description at Econpapers \|\| Download paper	116
45	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	114
46	2011	Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment. (2011). Young, Cristobal ; Varner, Charles. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83. Full description at Econpapers \|\| Download paper	110
47		Social Security Rules and Marginal Tax Rates. (1992). Feldstein, Martin. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:1-22. Full description at Econpapers \|\| Download paper	107
48	2002	Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Dinan, Terry ; Rogers, Diane Lim . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221. Full description at Econpapers \|\| Download paper	106
49	1995	Balanced Budget Rules and Fiscal Policy: Evidence From the States. (1995). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._3:p:329-36. Full description at Econpapers \|\| Download paper	106
50	1997	Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Goulder, Lawrence H. ; Bovenberg, Lans A.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._1:p:59-88. Full description at Econpapers \|\| Download paper	104

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2016	The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. (2016). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934. Full description at Econpapers \|\| Download paper	34
2	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	28
3	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	28
4	2020	Profit Shifting before and after the Tax Cuts and Jobs Act. (2020). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:73:y:2020:i:4:p:1233-1266. Full description at Econpapers \|\| Download paper	26
5	2003	Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42. Full description at Econpapers \|\| Download paper	26
6	2004	The Economics of Corporate Tax Selfishness. (2004). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:4:p:877-99. Full description at Econpapers \|\| Download paper	24
7	2001	Do Normative Appeals Affect Tax Compliance? Evidence From a Controlled Experiment in Minnesota. (2001). Slemrod, Joel ; Blumenthal, Marsha ; Christian, Charles W. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:1:p:125-38. Full description at Econpapers \|\| Download paper	20
8	2001	Do Normative Appeals Affect Tax Compliance? Evidence from a Controlled Experiment in Minnesota. (2001). Blumenthal, Marsha ; Slemrod, Joel ; Christian, Charles W.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:125-38. Full description at Econpapers \|\| Download paper	20
9	2013	Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data. (2013). Wamser, Georg ; BÃ¼ttner, Thiess ; Buettner, Thiess. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:63-95. Full description at Econpapers \|\| Download paper	20
10	2014	Defining and Measuring Tax Planning Aggressiveness. (2014). Blouin, Jennifer. In: National Tax Journal. RePEc:ntj:journl:v:67:y:2014:i:4:p:875-900. Full description at Econpapers \|\| Download paper	18
11	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	18
12	2015	The Initial Incidence of a Carbon Tax Across Income Groups. (2015). Williams, Roberton ; morgenstern, richard ; Carbone, Jared ; Burtraw, Dallas ; Gordon, Hal. In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:1:p:195-214. Full description at Econpapers \|\| Download paper	18
13	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	17
14	2008	On the Evolution of Fiscal Federalism: Theory and Institutions. (2008). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:2:p:313-34. Full description at Econpapers \|\| Download paper	17
15	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy ; Rosen, Harvey S. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:157-78. Full description at Econpapers \|\| Download paper	16
16	1999	Sales Taxes and Prices: An Empirical Analysis. (1999). Besley, Timothy J. ; Rosen, Harvey S.. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:157-78. Full description at Econpapers \|\| Download paper	16
17	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:n._2:p:269-304. Full description at Econpapers \|\| Download paper	16
18	1999	Theories of Tax Competition. (1999). Wilson, John Douglas. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:2:p:269-304. Full description at Econpapers \|\| Download paper	16
19	2011	Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment. (2011). Young, Cristobal ; Varner, Charles. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83. Full description at Econpapers \|\| Download paper	15
20	2005	The Theory of Tax Evasion: A Retrospective View. (2005). Sandmo, Agnar. In: National Tax Journal. RePEc:ntj:journl:v:58:y:2005:i:4:p:643-63. Full description at Econpapers \|\| Download paper	14
21	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:2:p:165-76. Full description at Econpapers \|\| Download paper	14
22	2006	The Role of Misconceptions in Support for Regressive Tax Reform. (2006). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:1:p:57-75. Full description at Econpapers \|\| Download paper	13
23	1996	Retail Price Reactions to Changes in State and Local Sales Taxes. (1996). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:49:y:1996:i:no._2:p:165-76. Full description at Econpapers \|\| Download paper	13
24	2006	The Cost of Complexity in Federal Student Aid: Lessons From Optimal Tax Theory and Behavioral Economics. (2006). Dynarski, Susan ; ScottClayton, Judith E.. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:2:p:319-56. Full description at Econpapers \|\| Download paper	13
25	2015	The Origins of Inequality, and Policies to Contain It. (2015). Stiglitz, Joseph. In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:2:p:425-448. Full description at Econpapers \|\| Download paper	13
26	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	12
27	2013	Measuring the Burden of the Corporate Income Tax Under Imperfect Competition. (2013). Liu, Li ; Altshuler, Rosanne. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:215-37. Full description at Econpapers \|\| Download paper	12
28	2009	Earnings Management, Corporate Tax Shelters, and BookâTax Alignment. (2009). Dharmapala, Dhammika ; Desai, Mihir A.. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:1:p:169-86. Full description at Econpapers \|\| Download paper	12
29	2002	Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40. Full description at Econpapers \|\| Download paper	12
30	2012	Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data. (2012). Dwenger, Nadja ; Steiner, Viktor. In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:1:p:118-50. Full description at Econpapers \|\| Download paper	12
31	2012	Behavioral Responses to Taxpayer Audits: Evidence From Random Taxpayer Inquiries. (2012). Ratto, Marisa ; Gemmell, Norman. In: National Tax Journal. RePEc:ntj:journl:v:65:y:2012:i:1:p:33-57. Full description at Econpapers \|\| Download paper	11
32	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62. Full description at Econpapers \|\| Download paper	11
33	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	11
34	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	11
35	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:2:p:203-30. Full description at Econpapers \|\| Download paper	11
36	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Saavedra, Luz A. ; Brueckner, Jan K.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._2:p:203-30. Full description at Econpapers \|\| Download paper	11
37	2006	VAT Fraud and Evasion: What Do We Know and What Can Be Done?. (2006). Smith, Stephen ; Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:59:y:2006:i:4:p:861-87. Full description at Econpapers \|\| Download paper	11
38	2009	Multinational Firm Tax Avoidance and Tax Policy. (2009). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:4:p:703-25. Full description at Econpapers \|\| Download paper	10
39	2004	Lost in Translation: Detecting Tax Shelter Activity in Financial Statements. (2004). McGill, Gary A. ; Outslay, Edmund. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:3:p:739-56. Full description at Econpapers \|\| Download paper	10
40	1992	Estimating the Determinants of Taxpayer Compliance With Experimental Data. (1992). McKee, Michael ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:1:p:107-14. Full description at Econpapers \|\| Download paper	10
41	2008	Technology and Taxation in Developing Countries: From Hand to Mouse. (2008). Zolt, Eric M.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:4:p:791-821. Full description at Econpapers \|\| Download paper	10
42	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael J. ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	10
43	2017	The Design of Border Adjustments for Carbon Prices. (2017). Kortum, Samuel ; Weisbach, David. In: National Tax Journal. RePEc:ntj:journl:v:70:y:2017:i:2:p:421-446. Full description at Econpapers \|\| Download paper	9
44	2013	Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis. (2013). Gravelle, Jennifer . In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:185-214. Full description at Econpapers \|\| Download paper	9
45	2001	Elderly Migration and State Fiscal Policy: Evidence from the 1990 Census Migration Flows. (2001). Conway, Karen Smith ; Houtenville, Andrew J.. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._1:p:103-24. Full description at Econpapers \|\| Download paper	9
46	2013	The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan. (2013). Slemrod, Joel ; Ishida, Ryo ; Hoopes, Jeffrey ; Hasegawa, Makoto. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:3:p:571-608. Full description at Econpapers \|\| Download paper	9
47	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	9
48	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	9
49	2009	Income Mobility in the United States: New Evidence From Income Tax Data. (2009). Auten, Gerald ; Gee, Geoffrey. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:2:p:301-28. Full description at Econpapers \|\| Download paper	9
50	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Tanzi, Vito ; Zee, Howell H.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	9

Citing documents used to compute impact factor:

Year	Title

Recent citations

10 most frequent citing series

#	Series	H	Cites
1	CESifo Working Paper Series / CESifo	111	254
2	International Tax and Public Finance / Springer	67	254
3	Journal of Public Economics / Elsevier	212	248
4	IZA Discussion Papers / IZA Network @ LISER	143	113
5	MPRA Paper / University Library of Munich, Germany	140	98
6	Journal of Economic Behavior & Organization / Elsevier	136	93
7	Sustainability / MDPI	79	91
8	Papers / arXiv.org	100	74
9	Journal of Accounting and Economics / Elsevier	164	70
10	Fiscal Studies / John Wiley & Sons	21	64
11	NBER Chapters / National Bureau of Economic Research, Inc	167	58