Is this page useful for you? Then, help us to keep the service working. Please have a look to our donations page ... Thanks for your help!!

OECD Taxation Working Papers / OECD Publishing

Citation Profile [Updated: 2025-02-04 18:53:44]
5 Years H Index
10
Impact Factor (IF)
0
5 Years IF
0.39
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
2011 0 0.62 0 0 10 10 49 0 0 0 0 0 0.37
2012 0 0.68 0 0 4 14 24 0 10 10 0 0 0.36
2013 0.64 0.66 0.63 0.64 5 19 33 12 12 14 9 14 9 0 1 0.2 0.35
2014 0.67 0.67 0.86 0.89 2 21 21 18 30 9 6 19 17 0 0 0.34
2015 0.43 0.65 0.74 0.52 2 23 90 17 47 7 3 21 11 1 5.9 6 3 0.36
2016 2.75 0.64 0.9 0.91 6 29 35 26 73 4 11 23 21 0 3 0.5 0.35
2017 2.38 0.62 0.97 1.37 4 33 24 32 105 8 19 19 26 0 0 0.35
2018 1.2 0.61 1.17 1.58 8 41 27 48 153 10 12 19 30 5 10.4 1 0.13 0.34
2019 0.5 0.62 0.68 1.09 6 47 36 32 185 12 6 22 24 0 1 0.17 0.36
2020 0.64 0.69 0.74 0.88 6 53 26 39 224 14 9 26 23 0 1 0.17 0.73
2021 1.83 0.94 1.05 1 3 56 2 59 283 12 22 30 30 0 1 0.33 0.39
2022 1 0.69 0.78 0.96 3 59 3 46 329 9 9 27 26 0 2 0.67 0.22
2023 0.5 0.55 0.52 0.69 10 69 0 36 365 6 3 26 18 0 0 0.17
2024 0 0.51 0.28 0.39 3 72 0 20 385 13 28 11 0 1 0.33 0.23
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
#YearTitleCited
12015The 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

85
22016Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en.

Full description at Econpapers || Download paper

23
32018Corporate 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

21
42013Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries. (2013). Brys, Bert ; Mellbye, Kirsti ; Paturot, Dominique . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:15-en.

Full description at Econpapers || Download paper

17
52019Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en.

Full description at Econpapers || Download paper

16
62011Tax Reform Trends in OECD Countries. (2011). Brys, Bert ; Matthews, Stephen ; Owens, Jeffrey . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:1-en.

Full description at Econpapers || Download paper

14
72014Personal 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

12
82020Reassessing the regressivity of the VAT. (2020). Thomas, Alastair. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:49-en.

Full description at Econpapers || Download paper

11
92014The 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

10
102012Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives. (2012). Picos, Fidel ; Thomas, Alastair ; Picos-Sanchez, Fidel . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:11-en.

Full description at Econpapers || Download paper

10
112017The 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

10
122013Taxation 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
132011Taxation and Innovation. (2011). Palazzi, Pamela . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:9-en.

Full description at Econpapers || Download paper

9
142019The use of revenues from carbon pricing. (2019). van Dender, Kurt ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en.

Full description at Econpapers || Download paper

8
152016Fiscal incentives for R&D and innovation in a diverse world. (2016). Neubig, Thomas ; Appelt, Silvia ; Galindo-Rueda, Fernando. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:27-en.

Full description at Econpapers || Download paper

8
162011The 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

8
172019Taxing 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

7
182012Trends in Personal Income Tax and Employee Social Security Contribution Schedules. (2012). Brys, Bert ; Mellbye, Kirsti ; Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:12-en.

Full description at Econpapers || Download paper

7
192015Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic. (2015). Brys, Bert ; Perret, Sarah ; Jare, Martin ; Remeta, Jan . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:22-en.

Full description at Econpapers || Download paper

6
202016The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women. (2016). Thomas, Alastair ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:29-en.

Full description at Econpapers || Download paper

6
212017Legal 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

6
222011Consumption 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
232011Trends 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

5
242012Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa. (2012). Gandullia, Luca ; Thomas, Alastair ; Iacobone, Nicola . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:14-en.

Full description at Econpapers || Download paper

5
252013Tax Policy and Tax Reform in the Peoples Republic of China. (2013). Brys, Bert ; Wang, Xiao ; Matthews, Stephen ; Herd, Richard . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:18-en.

Full description at Econpapers || Download paper

5
262017The environmental tax and subsidy reform in Mexico. (2017). Arlinghaus, Johanna ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en.

Full description at Econpapers || Download paper

5
272019Taxation 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

5
282011Making Fundamental Tax Reform Happen. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:3-en.

Full description at Econpapers || Download paper

4
292017Permit 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

4
302020Carbon 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

4
312020Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en.

Full description at Econpapers || Download paper

4
322018Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries. (2018). Modica, Emmanuelle ; Harding, Michelle ; Laudage, Sabine. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:36-en.

Full description at Econpapers || Download paper

4
332012Taxes and Investment in Skills. (2012). Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:13-en.

Full description at Econpapers || Download paper

3
342020What 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

3
352019Annex - 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

3
362020The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates. (2020). Gonzalez, Ana Cinta ; Hanappi, Tibor. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:50-en.

Full description at Econpapers || Download paper

3
372018Statutory 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
382011Corporate 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
392020A set of matrices to map the location of profit and economic activity of multinational enterprises. (2020). Sorbe, Stéphane ; Turban, Sebastien ; Johansson, SA ; Millot, Valentine. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:52-en.

Full description at Econpapers || Download paper

2
402022Assessing 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
412013The Tax Policy Landscape Five Years after the Crisis. (2013). Mellbye, Kirsti ; Matthews, Stephen ; Leblanc, Pierre . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:17-en.

Full description at Econpapers || Download paper

2
422022Measuring effective taxation of housing: Building the foundations for policy reform. (2022). Oreilly, Pierce ; Brys, Bert ; Millar-Powell, Bethany ; Thomas, Alastair ; Rehm, Yannic. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:56-en.

Full description at Econpapers || Download paper

2
432018Loss 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

2
442021Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives. (2021). Hanappi, Tibor ; Gonzalez, Ana Cinta ; Appelt, Silvia. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:54-en.

Full description at Econpapers || Download paper

2
452019The 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

1
462021Reforming the taxation of housing in Israel. (2021). Thomas, Alastair . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:53-en.

Full description at Econpapers || Download paper

1
472011Non-Tax Compulsory Payments as an Additional Burden on Labour Income. (2011). Brys, Bert . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:8-en.

Full description at Econpapers || Download paper

1
482013Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology. (2013). Brys, Bert ; Torres, Carolina . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:16-en.

Full description at Econpapers || Download paper

1
492011What is a Competitive Tax System?. (2011). Matthews, Stephen . In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:2-en.

Full description at Econpapers || Download paper

1
5020241
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12015The 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

10
22018Corporate 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

5
32019The use of revenues from carbon pricing. (2019). van Dender, Kurt ; Marten, Melanie. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:43-en.

Full description at Econpapers || Download paper

5
42017Legal 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

4
52019Exchange of information and bank deposits in international financial centres. (2019). Stemmer, Michael ; Ramirez, Kevin Parra ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:46-en.

Full description at Econpapers || Download paper

4
62016Tax Design for Inclusive Economic Growth. (2016). Thomas, Alastair ; Perret, Sarah ; Brys, Bert ; Oreilly, Pierce. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:26-en.

Full description at Econpapers || Download paper

2
72019Taxing 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

2
82020Corporate taxation and investment of multinational firms: Evidence from firm-level data. (2020). Sorbe, Stéphane ; Johansson, SA ; Millot, Valentine ; Turban, Sebastien. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:51-en.

Full description at Econpapers || Download paper

2
92020Carbon 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

2
102022Assessing 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
112017The environmental tax and subsidy reform in Mexico. (2017). Arlinghaus, Johanna ; van Dender, Kurt. In: OECD Taxation Working Papers. RePEc:oec:ctpaaa:31-en.

Full description at Econpapers || Download paper

2
Citing documents used to compute impact factor:
YearTitle
Recent citations
Recent citations received in 2022
YearCiting document
2022How Should Consumption Be Taxed?. (2022). Koehne, Sebastian ; Bastani, Spencer. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10038.

Full description at Econpapers || Download paper

2022Comentario a las nuevas regulaciones del alquiler. (2022). Arruada, Benito. In: Fedea Economy Notes. RePEc:fda:fdafen:2022-12.

Full description at Econpapers || Download paper

Recent citations received in 2021
YearCiting document
2021Does Crowdsourcing as Part of User-Driven Innovation Activity Affect Its Results? An Empirical Analysis of R&D Departments in Poland. (2021). Barczak, Agnieszka ; Dembiska, Izabela ; Szopik-Depczyska, Katarzyna ; Ioppolo, Giuseppe ; Depczyski, Radosaw ; Szczepaniak, Krzysztof ; Kdzierska-Szczepaniak, Angelika. In: Energies. RePEc:gam:jeners:v:14:y:2021:i:18:p:5809-:d:635313.

Full description at Econpapers || Download paper