Citation analysis for National Tax Journal / National Tax Association

Citation Profile [Updated: 2026-05-04 07:00:09]

5 Years H Index

Impact Factor (IF)

5 Years IF

0.73

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	499	39	39	194	20	194	20	11	28.2		0	0.05
1991	0.12	0.11	0.49	0.09	84	158	303	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	668	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	774	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	1074	186	490	142	20	384	44	80	43	38	0.38	0.07
1995	0.16	0.22	0.51	0.19	84	484	678	241	739	176	28	400	74	69	28.6	23	0.27	0.1
1996	0.2	0.24	0.58	0.2	83	567	869	328	1068	184	36	410	80	125	38.1	18	0.22	0.11
1997	0.24	0.24	0.59	0.26	90	657	651	382	1454	167	40	409	105	124	32.5	38	0.42	0.11
1998	0.27	0.27	0.61	0.26	92	749	896	452	1911	173	47	433	111	131	29	25	0.27	0.13
1999	0.21	0.29	0.52	0.21	96	845	2143	432	2347	182	38	449	93	29	6.7	14	0.15	0.14
2000	0.36	0.35	0.62	0.3	124	969	1580	598	2947	188	68	445	134	31	5.2	29	0.23	0.16
2001	0.57	0.38	0.74	0.38	88	1057	1671	777	3727	220	126	485	185	35	4.5	47	0.53	0.17
2002	0.43	0.39	0.8	0.41	51	1108	789	886	4618	212	91	490	199	37	4.2	12	0.24	0.21
2003	0.49	0.43	0.84	0.47	47	1155	924	971	5590	139	68	451	211	13	1.3	9	0.19	0.21
2004	0.7	0.48	0.94	0.63	48	1203	1029	1127	6719	98	69	406	254	2	0.2	12	0.25	0.22
2005	0.59	0.51	0.97	0.56	44	1247	559	1206	7925	95	56	358	199	5	0.4	5	0.11	0.23
2006	0.75	0.49	0.97	0.68	47	1294	741	1258	9183	92	69	278	188	3	0.2	4	0.09	0.22
2007	0.54	0.44	0.98	0.62	43	1337	543	1303	10487	91	49	237	146	13	1	5	0.12	0.2
2008	0.72	0.47	0.97	0.65	43	1380	638	1334	11822	90	65	229	149	7	0.5	8	0.19	0.22
2009	0.4	0.46	0.95	0.71	37	1417	769	1348	13173	86	34	225	160	10	0.7	9	0.24	0.23
2010	0.88	0.46	0.98	0.68	47	1464	597	1426	14601	80	70	214	145	42	2.9	11	0.23	0.2
2011	0.81	0.5	0.91	0.7	41	1505	613	1363	15967	84	68	217	151	71	5.2	21	0.51	0.23
2012	0.85	0.5	0.93	0.82	40	1545	546	1438	17408	88	75	211	173	81	5.6	9	0.23	0.21
2013	0.94	0.54	0.93	0.87	34	1579	561	1466	18874	81	76	208	180	66	4.5	15	0.44	0.23
2014	1.31	0.53	1.22	1.32	36	1615	270	1959	20837	74	97	199	263	42	2.1	14	0.39	0.22
2015	0.89	0.52	1.07	1.05	45	1660	462	1772	22611	70	62	198	208		0	6	0.13	0.22
2016	0.63	0.5	0.93	1.04	38	1698	358	1584	24197	81	51	196	203	9	0.6	12	0.32	0.2
2017	0.92	0.51	0.96	0.99	35	1733	130	1658	25855	83	76	193	192	10	0.6	7	0.2	0.2
2018	0.85	0.52	0.85	0.89	29	1762	150	1496	27352	73	62	188	168		0	6	0.21	0.22
2019	0.42	0.53	0.83	0.63	30	1792	133	1490	28844	64	27	183	115		0	7	0.23	0.21
2020	0.75	0.63	0.86	0.78	45	1837	313	1581	30425	59	44	177	138	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	909
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	887
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	365
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	355
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	334
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	265
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	258
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	257
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	232
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	224
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	223
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	220
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	215
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	209
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	206
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	206
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	188
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	185
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	184
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	179
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	176
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	172
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	165
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	164
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	161
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	157
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	155
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	152
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	141
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	139
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	138
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	136
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	131
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	121
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	119
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	115
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		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
47	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	107
48	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
49	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
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	32
2	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	24
3	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	24
4	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	24
5	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	23
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	20
7	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	19
8	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	19
9	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
10	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
11	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	16
12	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	16
13	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	15
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	14
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	14
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	14
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	14
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	14
19	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	13
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	13
21	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	12
22	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
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	12
24	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	12
25	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	11
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:n._4:p:757-62. Full description at Econpapers \|\| Download paper	11
27	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
28	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
29	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
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	10
31	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	10
32	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	10
33	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	10
34	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	10
35	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	10
36	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
37	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
38	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
39	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	9
40	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
41	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	8
42	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	8
43	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	8
44	2015	The Relationship Between Taxes and Growth at the State Level: New Evidence. (2015). Rueben, Kim ; Gale, William ; Krupkin, Aaron. In: National Tax Journal. RePEc:ntj:journl:v:68:y:2015:i:4:p:919-942. Full description at Econpapers \|\| Download paper	8
45	2009	The Incidence of U.S. Climate Policy: Alternative Uses of Revenues From a Cap-and-Trade Auction. (2009). Walls, Margaret ; Sweeney, Richard ; Burtraw, Dallas. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:3:p:497-518. Full description at Econpapers \|\| Download paper	8
46	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	8
47	2020	Communicating Tax Penalties to Delinquent Taxpayers: Evidence from a Field Experiment. (2020). Homonoff, Tatiana ; Cranor, Taylor ; Moore, Lindsay ; Goldin, Jacob. In: National Tax Journal. RePEc:ntj:journl:v:73:y:2020:i:2:p:331-360. Full description at Econpapers \|\| Download paper	8
48	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	8
49	2013	Who Pays the Corporate Tax in a Global Economy?. (2013). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:151-84. Full description at Econpapers \|\| Download paper	8
50	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:1:p:103-24. Full description at Econpapers \|\| Download paper	8

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	110	245
2	International Tax and Public Finance / Springer	67	244
3	Journal of Public Economics / Elsevier	210	240
4	IZA Discussion Papers / IZA Network @ LISER	142	109
5	MPRA Paper / University Library of Munich, Germany	138	96
6	Journal of Economic Behavior & Organization / Elsevier	134	93
7	Sustainability / MDPI	76	91
8	Papers / arXiv.org	98	73
9	Journal of Accounting and Economics / Elsevier	158	70
10	NBER Chapters / National Bureau of Economic Research, Inc	166	56
11	NBER Working Papers / National Bureau of Economic Research, Inc	343	54