Citation analysis for National Tax Journal / National Tax Association

Citation Profile [Updated: 2026-11-05 10:50:02]

5 Years H Index

Impact Factor (IF)

5 Years IF

0.91

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1990	0.1	0.1	0.53	0.1	74	74	502	39	39	194	20	194	20	11	28.2		0	0.05
1991	0.12	0.11	0.49	0.09	84	158	307	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	676	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	781	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	1084	186	490	142	20	384	44	80	43	38	0.38	0.07
1995	0.16	0.22	0.52	0.19	84	484	679	245	743	176	28	400	75	69	28.2	23	0.27	0.1
1996	0.2	0.25	0.58	0.2	83	567	877	328	1072	184	36	410	80	125	38.1	18	0.22	0.11
1997	0.24	0.24	0.59	0.26	90	657	656	382	1458	167	40	409	105	124	32.5	38	0.42	0.11
1998	0.27	0.28	0.61	0.26	92	749	901	452	1915	173	47	433	111	131	29	25	0.27	0.13
1999	0.21	0.3	0.52	0.21	96	845	2161	432	2351	182	38	449	93	29	6.7	14	0.15	0.14
2000	0.36	0.35	0.62	0.3	124	969	1591	598	2951	188	68	445	134	31	5.2	29	0.23	0.16
2001	0.57	0.38	0.74	0.38	88	1057	1693	777	3731	220	126	485	185	35	4.5	47	0.53	0.17
2002	0.43	0.39	0.8	0.41	51	1108	797	886	4622	212	91	490	199	37	4.2	12	0.24	0.21
2003	0.49	0.43	0.84	0.47	47	1155	946	971	5594	139	68	451	211	13	1.3	9	0.19	0.21
2004	0.7	0.47	0.94	0.63	48	1203	1048	1127	6723	98	69	406	254	2	0.2	12	0.25	0.21
2005	0.59	0.51	0.97	0.56	44	1247	566	1206	7929	95	56	358	199	5	0.4	5	0.11	0.23
2006	0.75	0.5	0.97	0.68	47	1294	765	1258	9187	92	69	278	188	3	0.2	4	0.09	0.22
2007	0.54	0.44	0.98	0.62	43	1337	550	1303	10491	91	49	237	146	13	1	5	0.12	0.2
2008	0.72	0.47	0.97	0.65	43	1380	656	1334	11826	90	65	229	149	7	0.5	8	0.19	0.22
2009	0.4	0.46	0.95	0.71	37	1417	782	1348	13177	86	34	225	160	10	0.7	9	0.24	0.23
2010	0.88	0.46	0.98	0.68	47	1464	605	1426	14605	80	70	214	145	42	2.9	11	0.23	0.2
2011	0.82	0.5	0.91	0.7	41	1505	629	1366	15974	84	69	217	152	71	5.2	21	0.51	0.23
2012	0.85	0.5	0.93	0.82	40	1545	562	1438	17415	88	75	211	173	81	5.6	9	0.23	0.21
2013	0.94	0.53	0.93	0.87	34	1579	581	1466	18881	81	76	208	180	66	4.5	15	0.44	0.23
2014	1.31	0.53	1.22	1.32	36	1615	274	1962	20847	74	97	199	263	42	2.1	14	0.39	0.22
2015	0.89	0.52	1.07	1.05	45	1660	481	1777	22626	70	62	198	208		0	6	0.13	0.21
2016	0.64	0.49	0.93	1.04	38	1698	377	1583	24211	81	52	196	204	9	0.6	12	0.32	0.2
2017	0.92	0.5	0.96	0.99	35	1733	134	1663	25874	83	76	193	192	10	0.6	7	0.2	0.2
2018	0.85	0.52	0.86	0.9	29	1762	163	1507	27382	73	62	188	169		0	6	0.21	0.22
2019	0.42	0.53	0.84	0.63	30	1792	146	1506	28890	64	27	183	116		0	7	0.23	0.21
2020	0.75	0.62	0.86	0.79	45	1837	336	1586	30476	59	44	177	140	13	0.8	46	1.02	0.29

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	916
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	894
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	368
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	357
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	336
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	321
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	306
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	270
10	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	261
11	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	260
12	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	243
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	235
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	227
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	226
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	223
17	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	219
18	1992	Estimating the Determinants of Taxpayer Compliance with Experimental Data. (1992). McKee, Michael J. ; Alm, James ; Jackson, Betty . In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:107-14. Full description at Econpapers \|\| Download paper	215
19	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	212
20	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	210
21	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:4:p:1063-1106. Full description at Econpapers \|\| Download paper	190
22	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Zee, Howell ; Tanzi, Vito. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:2:p:299-322. Full description at Econpapers \|\| Download paper	188
23	2000	The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements. (2000). Ellwood, David T.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._4:p:1063-1106. Full description at Econpapers \|\| Download paper	186
24	2000	Tax Policy for Emerging Markets: Developing Countries. (2000). Tanzi, Vito ; Zee, Howell H.. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._2:p:299-322. Full description at Econpapers \|\| Download paper	182
25	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._1:p:89-101. Full description at Econpapers \|\| Download paper	177
26	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:4:p:757-62. Full description at Econpapers \|\| Download paper	174
27	1998	Tax Mimicking Among Belgian Municipalities. (1998). Vuchelen, Jef ; Heyndels, Bruno. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:1:p:89-101. Full description at Econpapers \|\| Download paper	173
28	2001	Preferential Regimes Can Make Tax Competition Less Harmful. (2001). Keen, Michael. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:n._4:p:757-62. Full description at Econpapers \|\| Download paper	169
29	1999	A Distributional Analysis of Green Tax Reforms. (1999). Metcalf, Gilbert. In: National Tax Journal. RePEc:ntj:journl:v:52:y:1999:i:4:p:655-82. Full description at Econpapers \|\| Download paper	167
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	166
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	163
32	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	160
33	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	159
34	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	158
35	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
36	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
37	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:4:p:773-88. Full description at Econpapers \|\| Download paper	142
38	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	141
39	1998	Methodological Issues in Measuring and Interpreting Taxable Income Elasticities. (1998). Slemrod, Joel. In: National Tax Journal. RePEc:ntj:journl:v:51:y:1998:i:n._4:p:773-88. Full description at Econpapers \|\| Download paper	140
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	139
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	134
42	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	129
43	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	123
44	1993	Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization. (1993). Bird, Richard M. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:207-27. Full description at Econpapers \|\| Download paper	116
45	2008	How Far to the Border?: The Extent and Impact of Cross-Border Casual Cigarette Smuggling. (2008). Lovenheim, Michael. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:1:p:7-33. Full description at Econpapers \|\| Download paper	114
46	2011	Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment. (2011). Young, Cristobal ; Varner, Charles. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83. Full description at Econpapers \|\| Download paper	110
47		Social Security Rules and Marginal Tax Rates. (1992). Feldstein, Martin. In: National Tax Journal. RePEc:ntj:journl:v:45:y:1992:i:no._1:p:1-22. Full description at Econpapers \|\| Download paper	108
48	2002	Distributional Effects of Carbon AllowanceTrading: How Government Decisions Determine Winners and Losers. (2002). Dinan, Terry ; Rogers, Diane Lim . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:n._2:p:199-221. Full description at Econpapers \|\| Download paper	106
49	1995	Balanced Budget Rules and Fiscal Policy: Evidence From the States. (1995). Poterba, James M.. In: National Tax Journal. RePEc:ntj:journl:v:48:y:1995:i:no._3:p:329-36. Full description at Econpapers \|\| Download paper	106
50	1997	Costs of Environmentally Motivated Taxes in the Presence of Other Taxes: General Equilibrium Analyses. (1997). Goulder, Lawrence H. ; Bovenberg, Lans A.. In: National Tax Journal. RePEc:ntj:journl:v:50:y:1997:i:no._1:p:59-88. Full description at Econpapers \|\| Download paper	105

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	35
2	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:no._2:p:237-43. Full description at Econpapers \|\| Download paper	28
3	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	28
4	1993	Fiscal Decentralization and Economic Development. (1993). Oates, Wallace E. In: National Tax Journal. RePEc:ntj:journl:v:46:y:1993:i:2:p:237-43. Full description at Econpapers \|\| Download paper	28
5	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	27
6	2003	Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. (2003). Grubert, Harry . In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:221-42. Full description at Econpapers \|\| Download paper	26
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	22
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	22
9	2013	Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data. (2013). Wamser, Georg ; BÃ¼ttner, Thiess ; Buettner, Thiess. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:63-95. Full description at Econpapers \|\| Download paper	21
10	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	20
11	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	19
12	2003	Environmental Regulatory Competition: A Status Report and Some New Evidence. (2003). Levinson, Arik. In: National Tax Journal. RePEc:ntj:journl:v:56:y:2003:i:1:p:91-106. Full description at Econpapers \|\| Download paper	18
13	2004	Top Wealth Shares in the United States, 1916-2000: Evidence From Estate Tax Returns. (2004). Saez, Emmanuel ; Kopczuk, Wojciech. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:2:p:445-87. Full description at Econpapers \|\| Download paper	18
14	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	18
15	2014	Defining and Measuring Tax Planning Aggressiveness. (2014). Blouin, Jennifer. In: National Tax Journal. RePEc:ntj:journl:v:67:y:2014:i:4:p:875-900. Full description at Econpapers \|\| Download paper	18
16	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	18
17	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	18
18	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	17
19	2008	On the Evolution of Fiscal Federalism: Theory and Institutions. (2008). Oates, Wallace E.. In: National Tax Journal. RePEc:ntj:journl:v:61:y:2008:i:2:p:313-34. Full description at Econpapers \|\| Download paper	17
20	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	17
21	2011	Millionaire Migration and State Taxation of Top Incomes: Evidence From a Natural Experiment. (2011). Young, Cristobal ; Varner, Charles. In: National Tax Journal. RePEc:ntj:journl:v:64:y:2011:i:2:p:255-83. Full description at Econpapers \|\| Download paper	15
22	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	15
23	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	14
24	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	14
25	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	14
26	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	13
27	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	13
28	2013	Measuring the Burden of the Corporate Income Tax Under Imperfect Competition. (2013). Liu, Li ; Altshuler, Rosanne. In: National Tax Journal. RePEc:ntj:journl:v:66:y:2013:i:1:p:215-37. Full description at Econpapers \|\| Download paper	13
29	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
30	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	12
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	12
32	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	12
33	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	12
34	2002	Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions. (2002). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., . In: National Tax Journal. RePEc:ntj:journl:v:55:y:2002:i:3:p:409-40. Full description at Econpapers \|\| Download paper	12
35	2001	Do Local Governments Engage in Strategic Property-Tax Competition?. (2001). Brueckner, Jan ; Saavedra, Luz A. In: National Tax Journal. RePEc:ntj:journl:v:54:y:2001:i:2:p:203-30. Full description at Econpapers \|\| Download paper	12
36	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
37	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:n._3:p:629-62. Full description at Econpapers \|\| Download paper	11
38	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	11
39	2000	Hope for Whom? Financial Aid for the Middle Class and Its Impact on College Attendance. (2000). Dynarski, Susan. In: National Tax Journal. RePEc:ntj:journl:v:53:y:2000:i:3:p:629-62. Full description at Econpapers \|\| Download paper	11
40	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
41	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
42	2009	Multinational Firm Tax Avoidance and Tax Policy. (2009). Clausing, Kimberly. In: National Tax Journal. RePEc:ntj:journl:v:62:y:2009:i:4:p:703-25. Full description at Econpapers \|\| Download paper	10
43	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	10
44	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	10
45	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	10
46	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	10
47	2004	Lost in Translation: Detecting Tax Shelter Activity in Financial Statements. (2004). McGill, Gary A. ; Outslay, Edmund. In: National Tax Journal. RePEc:ntj:journl:v:57:y:2004:i:3:p:739-56. Full description at Econpapers \|\| Download paper	10
48	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	10
49	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	10
50	2016	State Earned Income Tax Credits and the Production of Child Health: Insurance Coverage, Utilization, and Health Status. (2016). Baughman, Reagan A ; Duchovny, Noelia . In: National Tax Journal. RePEc:ntj:journl:v:69:y:2016:i:1:p:103-132. Full description at Econpapers \|\| Download paper	9

Citing documents used to compute impact factor:

Year	Title

Recent citations

10 most frequent citing series

#	Series	H	Cites
1	International Tax and Public Finance / Springer	68	261
2	CESifo Working Paper Series / CESifo	111	259
3	Journal of Public Economics / Elsevier	213	252
4	IZA Discussion Papers / IZA Network @ LISER	143	114
5	MPRA Paper / University Library of Munich, Germany	140	101
6	Journal of Economic Behavior & Organization / Elsevier	137	99
7	Sustainability / MDPI	81	91
8	Papers / arXiv.org	103	75
9	Journal of Accounting and Economics / Elsevier	164	70
10	Fiscal Studies / John Wiley & Sons	22	64
11	NBER Chapters / National Bureau of Economic Research, Inc	167	58