Canadian Tax Journal / Canadian Tax Foundation
Citation Profile [Updated: 2025-04-15 08:32:09]
5 Years H Index
5
Impact Factor (IF)
0.01
5 Years IF
0.02
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
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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 | |
| 2013 | 0 | 0.56 | 0 | 0 | 19 | 19 | 3 | 1 | 0 | 0 | 0 | 0 | 0.24 | |||||
| 2014 | 0 | 0.55 | 0 | 0 | 13 | 32 | 17 | 1 | 19 | 19 | 0 | 0 | 0.23 | |||||
| 2015 | 0.03 | 0.55 | 0.06 | 0.03 | 18 | 50 | 31 | 3 | 4 | 32 | 1 | 32 | 1 | 0 | 2 | 0.11 | 0.23 | |
| 2016 | 0.13 | 0.52 | 0.1 | 0.08 | 11 | 61 | 29 | 6 | 10 | 31 | 4 | 50 | 4 | 0 | 2 | 0.18 | 0.21 | |
| 2017 | 0.31 | 0.54 | 0.23 | 0.26 | 16 | 77 | 4 | 18 | 28 | 29 | 9 | 61 | 16 | 0 | 0 | 0.21 | ||
| 2018 | 0.07 | 0.55 | 0.07 | 0.08 | 15 | 92 | 0 | 6 | 34 | 27 | 2 | 77 | 6 | 0 | 0 | 0.23 | ||
| 2019 | 0.06 | 0.56 | 0.12 | 0.16 | 29 | 121 | 13 | 15 | 49 | 31 | 2 | 73 | 12 | 0 | 1 | 0.03 | 0.22 | |
| 2020 | 0 | 0.68 | 0.05 | 0.08 | 33 | 154 | 7 | 7 | 56 | 44 | 89 | 7 | 0 | 0 | 0.32 | |||
| 2021 | 0.13 | 0.8 | 0.12 | 0.11 | 34 | 188 | 7 | 22 | 78 | 62 | 8 | 104 | 11 | 0 | 1 | 0.03 | 0.29 | |
| 2022 | 0.07 | 0.83 | 0.11 | 0.07 | 36 | 224 | 2 | 24 | 102 | 67 | 5 | 127 | 9 | 0 | 0 | 0.25 | ||
| 2023 | 0.06 | 0.8 | 0.06 | 0.07 | 38 | 262 | 1 | 17 | 119 | 70 | 4 | 147 | 10 | 0 | 0 | 0.22 | ||
| 2024 | 0.01 | 1.02 | 0.04 | 0.02 | 15 | 277 | 0 | 10 | 129 | 74 | 1 | 170 | 3 | 0 | 0 | 0.27 |
| 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 | 2016 | Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Murphy, Brian ; Brooks, Neil ; Veall, Mike ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30. Full description at Econpapers || Download paper | 17 |
| 2 | 2015 | Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660. Full description at Econpapers || Download paper | 16 |
| 3 | 2016 | Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Smart, Michael ; Bird, Richard. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442. Full description at Econpapers || Download paper | 7 |
| 4 | 2014 | Challenges in Shifting Canadian Taxation Toward Consumption. (2014). Spiro, Peter S ; Kesselman, Jonathan Rhys . In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:1:p:1-41. Full description at Econpapers || Download paper | 5 |
| 5 | 2014 | User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law. (2014). Tedds, Lindsay M. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:635-670. Full description at Econpapers || Download paper | 5 |
| 6 | 2015 | Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning. (2015). Klemm, Alexander ; Clark, Steven W. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:133-148. Full description at Econpapers || Download paper | 5 |
| 7 | 2015 | Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta. (2015). Dahlby, Bev ; Conger, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:487-499. Full description at Econpapers || Download paper | 3 |
| 8 | 2019 | An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs. (2019). Zhang, LU ; Farrar, Jonathan ; Berger, Leslie. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:2:p:309-333. Full description at Econpapers || Download paper | 3 |
| 9 | 2019 | Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?. (2019). Mintz, Jack ; Bazel, Philip. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:1:p:41-55. Full description at Econpapers || Download paper | 3 |
| 10 | 2019 | The Digital Services Tax on the Verge of Implementation. (2019). Cui, Wei. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1135. Full description at Econpapers || Download paper | 3 |
| 11 | 2014 | Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities. (2014). Milevsky, Moshe A. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:971-983. Full description at Econpapers || Download paper | 2 |
| 12 | 2015 | Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience. (2015). Legree, Scott ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:717-737. Full description at Econpapers || Download paper | 2 |
| 13 | 2017 | Policy Forum: Charities and Political Activities (A Tempest in a Teapot?). (2017). Devlin, Rose Anne. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:2:p:367-378. Full description at Econpapers || Download paper | 2 |
| 14 | 2016 | Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures. (2016). Brooks, Neil. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:65-133. Full description at Econpapers || Download paper | 2 |
| 15 | 2014 | Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice. (2014). Boadway, Robin. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:1029-1059. Full description at Econpapers || Download paper | 2 |
| 16 | 2020 | Current Tax Reading. (2020). Macnaughton, Alan ; Li, Jinyan. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:909-929. Full description at Econpapers || Download paper | 2 |
| 17 | 2021 | Policy Forum: First Nation Property Taxation and Governance in British Columbia. (2021). Hickey, Ross. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:873-887. Full description at Econpapers || Download paper | 2 |
| 18 | 2017 | Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth. (2017). Hausch, Joanne ; de Luca, Albert. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:1:p:39-60. Full description at Econpapers || Download paper | 2 |
| 19 | 2019 | Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects. (2019). Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1179. Full description at Econpapers || Download paper | 2 |
| 20 | 2021 | Policy Forum: Re-Envisaging the Canada Revenue AgencyâFrom Tax Collector to Benefit Delivery Agent. (2021). Tedds, Lindsay ; Kesselman, Jonathan Rhys ; Green, David ; Petit, Gillian. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:99-114. Full description at Econpapers || Download paper | 2 |
| 21 | 2016 | Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers. (2016). Hubbard, Michael ; Akhand, Zakir. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:31-63. Full description at Econpapers || Download paper | 2 |
| 22 | 2015 | Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data. (2015). Wolfson, Michael ; Veall, Mike ; Murphy, Brian . In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:661-688. Full description at Econpapers || Download paper | 2 |
| 23 | 2021 | Policy Forum: In Defence of the First Nations Fiscal Management Act. (2021). le Dressay, Andre. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:829-833. Full description at Econpapers || Download paper | 2 |
| 24 | 2021 | Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool. (2021). Boissonneault, Audrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:799-812. Full description at Econpapers || Download paper | 2 |
| 25 | 2016 | Policy Forum: The Financial Activities Tax. (2016). Norregaard, John ; Krelove, Russell ; Keen, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:389-400. Full description at Econpapers || Download paper | 2 |
| 26 | 2013 | Policy Forum: The End of Transfer Pricing?. (2013). Couzin, Robert. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:1:p:159-178. Full description at Econpapers || Download paper | 2 |
| 27 | 2020 | Tax Literacy: A Canadian Perspective. (2020). Pham, Anthony ; Godbout, Luc ; Guay, Jean-Herman ; Genest-Gregoire, Antoine. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:987-1007. Full description at Econpapers || Download paper | 2 |
| 28 | 2021 | Policy Forum: The Taxation of Capital GainsâPrinciples, Practice, and Directions for Reform. (2021). Advani, Arun. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1231-1250. Full description at Econpapers || Download paper | 2 |
| 29 | 2014 | Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans. (2014). Veall, Michael R. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:2:p:383-399. Full description at Econpapers || Download paper | 2 |
| 30 | 2021 | Income Tax Complexity Faced by Multinational Corporations: A Comparative Study of Canada, the United States, and Other Selected OECD Countries. (2021). Sturm, Susann. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:745-790. Full description at Econpapers || Download paper | 1 |
| 31 | 2016 | Written Communications and Taxpayers Compliance: An Interactional Fairness Perspective. (2016). Thorne, Linda ; Farrar, Jonathan. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:351-370. Full description at Econpapers || Download paper | 1 |
| 32 | 2023 | Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment. (2023). Gheorghiu, Laura. In: Canadian Tax Journal. RePEc:ctf:journl:v:71:y:2023:i:1:p:83-99. Full description at Econpapers || Download paper | 1 |
| 33 | 2020 | Finances of the Nation: Provincial Debt Sustainability in Canada: Demographics, Federal Transfers, and COVID-19. (2020). Tombe, Trevor. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:1083-1122. Full description at Econpapers || Download paper | 1 |
| 34 | 2021 | Policy Forum: Editors IntroductionâThe Rate of Taxation on Capital Gains. (2021). Milligan, Kevin ; Sandler, Daniel ; MacNaughton, Alan ; Woolley, Frances. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1151-1155. Full description at Econpapers || Download paper | 1 |
| 35 | 2019 | Did the Adoption of IFRS Affect Corporate Tax Avoidance?. (2019). Akindayomi, Akinloye ; Okafor, Oliver Nnamdi ; Warsame, Hussein. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:947. Full description at Econpapers || Download paper | 1 |
| 36 | 2015 | Policy Forum: Resource Rent Taxation--Experiences from Australia. (2015). Mayo, Wayne. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:469-486. Full description at Econpapers || Download paper | 1 |
| 37 | 2021 | Indias Goods and Services Tax: A Unique Experiment in Cooperative Federalism and a Constitutional Crisis in Waiting. (2021). Kir, Ajitesh. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:2:p:391-445. Full description at Econpapers || Download paper | 1 |
| 38 | 2022 | Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda. (2022). Martinez-Vazquez, Jorge ; Bahl, Roy. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:supp:p:69-96. Full description at Econpapers || Download paper | 1 |
| 39 | 2015 | Policy Forum: Mountains and Molehills--Effects of the Small Business Deduction. (2015). Mallett, Ted. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:691-704. Full description at Econpapers || Download paper | 1 |
| 40 | 2013 | J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943. (2013). Campbell, Colin. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:633-670. Full description at Econpapers || Download paper | 1 |
| 41 | 2015 | The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?. (2015). Loomer, Geoffrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:91-132. Full description at Econpapers || Download paper | 1 |
| 42 | 2022 | Finances of the Nation: Is There Tax Convergence Among OECD Countries?. (2022). Robert-Angers, Michael ; Godbout, Luc. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:2:p:375-396. Full description at Econpapers || Download paper | 1 |
| 43 | 2019 | Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line. (2019). Liu, Li ; Keen, Michael ; Harris, Peter. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:1:p:27-39. Full description at Econpapers || Download paper | 1 |
| 44 | 2020 | Policy Forum: The Case for an Annual Net Wealth Tax. (2020). Sanger, Toby ; Jackson, Andrew. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:835-850. Full description at Econpapers || Download paper | 1 |
| 45 | 2013 | Awareness and Use of Canadas Childrens Fitness Tax Credit. (2013). Larre, Tamara ; von Tigerstrom, Barbara ; Mawani, Amin ; Fisher, Koren L ; Tremblay, Mark S ; Reeder, Bruce ; Chad, Karen E ; Cameron, Christine. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:599-632. Full description at Econpapers || Download paper | 1 |
| 46 | 2019 | A New Global Tax Deal for the Digital Age. (2019). Magalhaes, Tarcisio Diniz ; Christians, Allison. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1153. Full description at Econpapers || Download paper | 1 |
| 47 | 2021 | Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?. (2021). Schwartz, Saul ; Robson, Jennifer. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:87-98. Full description at Econpapers || Download paper | 1 |
| 48 | 2022 | Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada. (2022). Balkissoon, Dev ; Walter, Emily M ; Lilly, Meredith B. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:57-72. Full description at Econpapers || Download paper | 1 |
| 49 | 2018 | Finances of the Nation: Final and Unalterable--But Up for Negotiation: Federal-Provincial Transfers in Canada. (2018). Tombe, Trevor. In: Canadian Tax Journal. RePEc:ctf:journl:v:66:y:2018:i:4:p:871-917. Full description at Econpapers || Download paper | 1 |
| 50 | 2014 | FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA. (2014). Barba, Paul M ; Berg, Roy A. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:587-633. Full description at Econpapers || Download paper | 1 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2015 | Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660. Full description at Econpapers || Download paper | 3 |
| 2 | 2016 | Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Smart, Michael ; Bird, Richard. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442. Full description at Econpapers || Download paper | 3 |
| 3 | 2016 | Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Murphy, Brian ; Brooks, Neil ; Veall, Mike ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30. Full description at Econpapers || Download paper | 3 |
| 4 | 2019 | An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs. (2019). Zhang, LU ; Farrar, Jonathan ; Berger, Leslie. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:2:p:309-333. Full description at Econpapers || Download paper | 2 |
| 5 | 2020 | Tax Literacy: A Canadian Perspective. (2020). Pham, Anthony ; Godbout, Luc ; Guay, Jean-Herman ; Genest-Gregoire, Antoine. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:987-1007. Full description at Econpapers || Download paper | 2 |
| 6 | 2021 | Policy Forum: The Taxation of Capital GainsâPrinciples, Practice, and Directions for Reform. (2021). Advani, Arun. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1231-1250. Full description at Econpapers || Download paper | 2 |
Citing documents used to
compute impact factor: 1
| Year | Title | |
|---|---|---|
| 2024 |
Recent citations
Recent citations received in 2023
| Year | Citing document |
|---|
Recent citations received in 2022
| Year | Citing document |
|---|
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Gender-Based Violence, Economic Security, and the Potential of Basic Income: A Discussion Paper. (2021). Tedds, Lindsay ; Cameron, Anna. In: MPRA Paper. RePEc:pra:mprapa:107478. Full description at Econpapers || Download paper |
10 most frequent citing series