OECD Taxation Working Papers / OECD Publishing
Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
11
Impact Factor (IF)
1.38
5 Years IF
0.8
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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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2011 | 0 | 0.61 | 0 | 0 | 10 | 10 | 55 | 0 | 0 | 0 | 0 | 0 | 0.37 | |||||
| 2012 | 0.3 | 0.67 | 0.21 | 0.3 | 4 | 14 | 24 | 3 | 3 | 10 | 3 | 10 | 3 | 0 | 0 | 0.36 | ||
| 2013 | 0.71 | 0.65 | 0.68 | 0.71 | 5 | 19 | 35 | 13 | 16 | 14 | 10 | 14 | 10 | 0 | 1 | 0.2 | 0.34 | |
| 2014 | 0.67 | 0.67 | 0.81 | 0.84 | 2 | 21 | 25 | 17 | 33 | 9 | 6 | 19 | 16 | 0 | 0 | 0.34 | ||
| 2015 | 0.43 | 0.65 | 0.78 | 0.52 | 2 | 23 | 96 | 18 | 51 | 7 | 3 | 21 | 11 | 1 | 5.6 | 7 | 3.5 | 0.36 |
| 2016 | 2.75 | 0.63 | 0.9 | 0.91 | 6 | 29 | 37 | 26 | 77 | 4 | 11 | 23 | 21 | 0 | 3 | 0.5 | 0.34 | |
| 2017 | 2.38 | 0.61 | 0.97 | 1.37 | 4 | 33 | 31 | 32 | 109 | 8 | 19 | 19 | 26 | 0 | 0 | 0.34 | ||
| 2018 | 1.2 | 0.6 | 1.17 | 1.58 | 8 | 41 | 36 | 48 | 157 | 10 | 12 | 19 | 30 | 5 | 10.4 | 1 | 0.13 | 0.34 |
| 2019 | 0.5 | 0.61 | 0.68 | 1.09 | 6 | 47 | 46 | 32 | 189 | 12 | 6 | 22 | 24 | 0 | 1 | 0.17 | 0.35 | |
| 2020 | 0.71 | 0.68 | 0.77 | 0.92 | 6 | 53 | 39 | 41 | 230 | 14 | 10 | 26 | 24 | 0 | 2 | 0.33 | 0.72 | |
| 2021 | 2 | 0.87 | 1.09 | 1.07 | 3 | 56 | 4 | 61 | 291 | 12 | 24 | 30 | 32 | 0 | 1 | 0.33 | 0.36 | |
| 2022 | 1.11 | 0.66 | 0.83 | 1 | 3 | 59 | 4 | 49 | 340 | 9 | 10 | 27 | 27 | 0 | 2 | 0.67 | 0.21 | |
| 2023 | 0.83 | 0.48 | 0.71 | 0.96 | 10 | 69 | 13 | 49 | 389 | 6 | 5 | 26 | 25 | 0 | 1 | 0.1 | 0.16 | |
| 2024 | 0.31 | 0.47 | 0.56 | 0.75 | 3 | 72 | 12 | 40 | 429 | 13 | 4 | 28 | 21 | 0 | 1 | 0.33 | 0.18 | |
| 2025 | 1.38 | 0.65 | 0.52 | 0.8 | 5 | 77 | 0 | 40 | 469 | 13 | 18 | 25 | 20 | 0 | 0 | 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 | 2015 | The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers || Download paper | 91 |
| 2 | 2018 | Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers || Download paper | 26 |
| 3 | 2016 | Tax Design for Inclusive Economic Growth. (2016). Perret, Sarah ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers || Download paper | 24 |
| 4 | 2013 | Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Mellbye, Kirsti ; Paturot, Dominique ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en. Full description at Econpapers || Download paper | 18 |
| 5 | 2019 | Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Parra Ramirez, Kevin ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en. Full description at Econpapers || Download paper | 17 |
| 6 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 17 |
| 7 | 2011 | Tax Reform Trends in OECD Countries. (2011). Matthews, Stephen ; Owens, Jeffrey ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en. Full description at Econpapers || Download paper | 15 |
| 8 | 2014 | Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:20-en. Full description at Econpapers || Download paper | 14 |
| 9 | 2019 | The use of revenues from carbon pricing. (2019). Marten, Melanie ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en. Full description at Econpapers || Download paper | 13 |
| 10 | 2017 | The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en. Full description at Econpapers || Download paper | 12 |
| 11 | 2014 | The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers || Download paper | 12 |
| 12 | 2024 | The Global Minimum Tax and the taxation of MNE profit. (2024). Gesualdo, Maria ; Oreilly, Pierce ; Bucci, Massimo ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:68-en. Full description at Econpapers || Download paper | 11 |
| 13 | 2012 | Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Picos-Sanchez, Fidel ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en. Full description at Econpapers || Download paper | 10 |
| 14 | 2011 | Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en. Full description at Econpapers || Download paper | 9 |
| 15 | 2011 | The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy. (2011). Caiumi, Antonella. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:5-en. Full description at Econpapers || Download paper | 9 |
| 16 | 2013 | Taxation of Dividend, Interest, and Capital Gain Income. (2013). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:19-en. Full description at Econpapers || Download paper | 9 |
| 17 | 2016 | Fiscal incentives for R&D and innovation in a diverse world. (2016). Galindo-Rueda, Fernando ; Criscuolo, Chiara ; Bajgar, MatÄj ; Neubig, Thomas ; Appelt, Silvia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en. Full description at Econpapers || Download paper | 8 |
| 18 | 2011 | Trends in Top Incomes and their Tax Policy Implications. (2011). Matthews, Stephen. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:4-en. Full description at Econpapers || Download paper | 8 |
| 19 | 2019 | Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice. (2019). van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:44-en. Full description at Econpapers || Download paper | 8 |
| 20 | 2018 | Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Laudage, Sabine ; Harding, Michelle ; Modica, Emmanuelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en. Full description at Econpapers || Download paper | 7 |
| 21 | 2012 | Trends in Personal Income Tax and Employee Social Security Contribution Schedules. (2012). Mellbye, Kirsti ; Torres, Carolina ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:12-en. Full description at Econpapers || Download paper | 7 |
| 22 | 2017 | Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers || Download paper | 7 |
| 23 | 2016 | The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Oreilly, Pierce ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en. Full description at Econpapers || Download paper | 7 |
| 24 | 2017 | Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en. Full description at Econpapers || Download paper | 7 |
| 25 | 2017 | The environmental tax and subsidy reform in Mexico. (2017). van Dender, Kurt ; Arlinghaus, Johanna . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en. Full description at Econpapers || Download paper | 6 |
| 26 | 2023 | Effective tax rates of MNEs: New evidence on global low-taxed profit. (2023). Oreilly, Pierce ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:67-en. Full description at Econpapers || Download paper | 6 |
| 27 | 2019 | Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers || Download paper | 6 |
| 28 | 2011 | Making Fundamental Tax Reform Happen. (2011). Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en. Full description at Econpapers || Download paper | 6 |
| 29 | 2020 | Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective. (2020). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:48-en. Full description at Econpapers || Download paper | 6 |
| 30 | 2015 | Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic. (2015). Perret, Sarah ; Jare, Martin ; Remeta, Jan ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:22-en. Full description at Econpapers || Download paper | 6 |
| 31 | 2011 | Consumption Taxation as an Additional Burden on Labour Income. (2011). Picos, Fidel ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:7-en. Full description at Econpapers || Download paper | 6 |
| 32 | 2013 | Tax Policy and Tax Reform in the Peoples Republic of China. (2013). Wang, Xiao ; Matthews, Stephen ; Herd, Richard ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:18-en. Full description at Econpapers || Download paper | 6 |
| 33 | 2020 | The impact of the Pillar One and Pillar Two proposals on MNEâs investment costs: An analysis using forward-looking effective tax rates. (2020). Hanappi, Tibor ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en. Full description at Econpapers || Download paper | 5 |
| 34 | 2012 | Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa. (2012). Gandullia, Luca ; Iacobone, Nicola ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:14-en. Full description at Econpapers || Download paper | 5 |
| 35 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 5 |
| 36 | 2020 | What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers. (2020). Harding, Michelle ; Simon, Hannah. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:47-en. Full description at Econpapers || Download paper | 5 |
| 37 | 2021 | Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Appelt, Silvia ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en. Full description at Econpapers || Download paper | 4 |
| 38 | 2023 | The design of presumptive tax regimes. (2023). Mas-Montserrat, Mariona ; Ribault, Eugenie ; Colin, Celine ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:59-en. Full description at Econpapers || Download paper | 4 |
| 39 | 2019 | Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers || Download paper | 4 |
| 40 | 2018 | Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:35-en. Full description at Econpapers || Download paper | 3 |
| 41 | 2019 | The potential of tax microdata for tax policy. (2019). Kennedy, Sean. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en. Full description at Econpapers || Download paper | 3 |
| 42 | 2023 | The taxation of labour vs. capital income: A focus on high earners. (2023). Millar-Powell, Bethany ; Perret, Sarah ; Hourani, Diana ; Ramm, Antonia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:65-en. Full description at Econpapers || Download paper | 3 |
| 43 | 2012 | Taxes and Investment in Skills. (2012). Torres, Carolina. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en. Full description at Econpapers || Download paper | 3 |
| 44 | 2013 | The Tax Policy Landscape Five Years after the Crisis. (2013). Matthews, Stephen ; Leblanc, Pierre ; Mellbye, Kirsti . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:17-en. Full description at Econpapers || Download paper | 2 |
| 45 | 2011 | Corporate Taxation and SMEs: The Italian Experience: The Italian Experience. (2011). Manzo, Marco. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:6-en. Full description at Econpapers || Download paper | 2 |
| 46 | 2022 | Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries. (2022). Hanappi, Tibor ; Dressler, Luisa ; Celani, Alessandra. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:58-en. Full description at Econpapers || Download paper | 2 |
| 47 | 2018 | Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level. (2018). Harding, Michelle ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:34-en. Full description at Econpapers || Download paper | 2 |
| 48 | 2024 | Tax arbitrage through closely held businesses: Implications for OECD tax systems. (2024). Ramm, Antonia ; Oreilly, Pierce ; Perret, Sarah ; Zawisza, Tom. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:70-en. Full description at Econpapers || Download paper | 2 |
| 49 | 2020 | A set of matrices to map the location of profit and economic activity of multinational enterprises. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:52-en. Full description at Econpapers || Download paper | 2 |
| 50 | 2022 | Measuring effective taxation of housing: Building the foundations for policy reform. (2022). Millar-Powell, Bethany ; Rehm, Yannic ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:56-en. 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 | The Global Minimum Tax and the taxation of MNE profit. (2024). Gesualdo, Maria ; Oreilly, Pierce ; Bucci, Massimo ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:68-en. Full description at Econpapers || Download paper | 11 |
| 2 | 2019 | The use of revenues from carbon pricing. (2019). Marten, Melanie ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en. Full description at Econpapers || Download paper | 9 |
| 3 | 2015 | The distributional effects of energy taxes. (2015). Flues, Florens ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:23-en. Full description at Econpapers || Download paper | 6 |
| 4 | 2023 | Effective tax rates of MNEs: New evidence on global low-taxed profit. (2023). Oreilly, Pierce ; Hugger, Felix ; Gonzalez, Ana Cinta. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:67-en. Full description at Econpapers || Download paper | 6 |
| 5 | 2023 | The design of presumptive tax regimes. (2023). Mas-Montserrat, Mariona ; Ribault, Eugenie ; Colin, Celine ; Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:59-en. Full description at Econpapers || Download paper | 4 |
| 6 | 2018 | Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Laudage, Sabine ; Harding, Michelle ; Modica, Emmanuelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en. Full description at Econpapers || Download paper | 4 |
| 7 | 2018 | Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries. (2018). Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:38-en. Full description at Econpapers || Download paper | 3 |
| 8 | 2020 | Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en. Full description at Econpapers || Download paper | 3 |
| 9 | 2023 | The taxation of labour vs. capital income: A focus on high earners. (2023). Millar-Powell, Bethany ; Perret, Sarah ; Hourani, Diana ; Ramm, Antonia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:65-en. Full description at Econpapers || Download paper | 3 |
| 10 | 2020 | Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective. (2020). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:48-en. Full description at Econpapers || Download paper | 3 |
| 11 | 2017 | Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation. (2017). Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:32-en. Full description at Econpapers || Download paper | 2 |
| 12 | 2020 | Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Millot, Valentine ; Turban, Sebastien ; Johansson, SA. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en. Full description at Econpapers || Download paper | 2 |
| 13 | 2011 | Making Fundamental Tax Reform Happen. (2011). Brys, Bert. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en. Full description at Econpapers || Download paper | 2 |
| 14 | 2014 | The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use. (2014). Harding, Michelle. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:21-en. Full description at Econpapers || Download paper | 2 |
| 15 | 2019 | The potential of tax microdata for tax policy. (2019). Kennedy, Sean. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:45-en. Full description at Econpapers || Download paper | 2 |
| 16 | 2019 | Taxation and the future of work: How tax systems influence choice of employment form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:41-en. Full description at Econpapers || Download paper | 2 |
| 17 | 2016 | Tax Design for Inclusive Economic Growth. (2016). Perret, Sarah ; Oreilly, Pierce ; Brys, Bert ; Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en. Full description at Econpapers || Download paper | 2 |
| 18 | 2017 | The impact of energy taxes on the affordability of domestic energy. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:30-en. Full description at Econpapers || Download paper | 2 |
| 19 | 2019 | Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form. (2019). Bratta, Barbara ; Milanez, Anna. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:42-en. Full description at Econpapers || Download paper | 2 |
| 20 | 2017 | Permit allocation rules and investment incentives in emissions trading systems. (2017). Flues, Florens ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:33-en. Full description at Econpapers || Download paper | 2 |
| 21 | 2024 | Tax arbitrage through closely held businesses: Implications for OECD tax systems. (2024). Ramm, Antonia ; Oreilly, Pierce ; Perret, Sarah ; Zawisza, Tom. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:70-en. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 18
| Year | Title | |
|---|---|---|
| 2025 | The taxed informal economy: Fiscal burdens and inequality in Accra. (2025). Gallien, Max ; Anyidoho, Nana Akua ; van den Boogaard, Vanessa ; Rogan, Michael. In: World Development. RePEc:eee:wdevel:v:187:y:2025:i:c:s0305750x24003504. Full description at Econpapers || Download paper | |
| 2025 | Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms. (2025). Ducept, Jules ; Godar, Sarah. In: Discussion Papers of DIW Berlin. RePEc:diw:diwwpp:dp2117. Full description at Econpapers || Download paper | |
| 2025 | Tax revenue from Pillar One Amount A: country-by-country estimates. (2025). Barake, Mona ; Pouhar, Elvin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09859-4. Full description at Econpapers || Download paper | |
| 2025 | Global Minimum Tax and Profit Shifting. (2025). Palansky, Miroslav ; Jansky, Petr ; Boukal, Tomaaa. In: Working Papers. RePEc:dbp:wpaper:025. Full description at Econpapers || Download paper | |
| 2025 | Why Do Banks Have So Much Debt In Tax Havens?. (2025). Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-43. Full description at Econpapers || Download paper | |
| 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 | |
| 2025 | The impact of the global minimum tax on corporate tax revenues: evidence for EU Member States. (2025). Speitmann, Raffael ; Leszek, Stasio Andrzej ; Raffael, Speitmann ; Jonathan, Pycroft ; Lidia, Brun ; Daniel, Stoehlker. In: JRC Research Reports. RePEc:ipt:iptwpa:jrc141119. Full description at Econpapers || Download paper | |
| 2025 | A â Potentially Positive â Welfare Assessment of the Global Minimum Tax. (2025). Jonathan, Pycroft ; Lidia, Brun ; Daniel, Stoehlker ; Van't Riet Maarten, . In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202504. 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 | The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition. (2025). Chen, Xuyang ; Sun, Rui. In: MPRA Paper. RePEc:pra:mprapa:126538. Full description at Econpapers || Download paper | |
| 2025 | A global minimum tax for large firms only: Implications for tax competition. (2025). Kato, Hayato ; Haufler, Andreas. In: MPRA Paper. RePEc:pra:mprapa:127558. 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 | Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review. (2025). Vlachos, Vasileios ; Vasilakis, Athanasios. In: Hacienda Pública Española / Review of Public Economics. RePEc:hpe:journl:y:2025:v:255:i:4:p:11-28. Full description at Econpapers || Download paper | |
| 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 | Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting. (2025). Titl, VÃtÄzslav ; Janský, Petr ; Tuinsma, Tijmen ; Palansk, Miroslav ; Witte, Kristof. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:5:d:10.1007_s10797-025-09885-w. Full description at Econpapers || Download paper | |
| 2025 | Too much of a good thing? The macro implications of massive firm entry. (2025). Bijnens, Gert ; Toniolo, Tiziano ; Desiere, Sam. In: LIDAM Discussion Papers IRES. RePEc:ctl:louvir:2025005. Full description at Econpapers || Download paper | |
| 2025 | Too much of a good thing? The macro implications of massive firm entry. (2025). Toniolo, Tiziano ; Be, Gert Bijnensnbb ; Desiere, Sam. In: Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium. RePEc:rug:rugwps:25/1112. Full description at Econpapers || Download paper | |
| 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 |
Recent citations
Recent citations received in 2024
| Year | Citing document | |
|---|---|---|
| 2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Rationality and Competition Discussion Paper Series. RePEc:rco:dpaper:516. Full description at Econpapers || Download paper |
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | The impact of the global tax reforms on Irelandâs corporate investment and the wider economy. (2023). SIEDSCHLAG, IULIA ; McLoughlin, Robert ; de Hora, Daire. In: Papers. RePEc:esr:wpaper:wp761. Full description at Econpapers || Download paper |
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | How Should Consumption Be Taxed?. (2022). Koehne, Sebastian ; Bastani, Spencer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10038. Full description at Econpapers || Download paper | |
| 2022 | Comentario a las nuevas regulaciones del alquiler. (2022). Arruñada, Benito ; Arruada, Benito. In: Fedea Economy Notes. RePEc:fda:fdafen:2022-12. Full description at Econpapers || Download paper |
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