Citation analysis for Public Finance Review / SAGE Publications

Citation Profile [Updated: 2026-03-14 21:09:38]

5 Years H Index

Impact Factor (IF)

0.16

5 Years IF

0.2

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	0.06	30	30	147	16	16	48	5	124	7	4	25		0	0.05
1991	0.02	0.11	0.37	0.08	30	60	158	22	38	53	1	135	11	12	54.5	1	0.03	0.06
1992	0.05	0.12	0.26	0.04	36	96	214	25	63	60	3	136	6	4	16	1	0.03	0.06
1993	0.08	0.13	0.16	0.06	26	122	131	20	83	66	5	144	8	2	10		0	0.06
1994	0.1	0.14	0.24	0.1	24	146	102	35	118	62	6	145	14	7	20	1	0.04	0.07
1995	0.08	0.22	0.22	0.11	24	170	101	37	156	50	4	146	16	3	8.1		0	0.1
1996	0.04	0.25	0.23	0.11	28	198	101	45	202	48	2	140	15	7	15.6		0	0.11
1997	0.04	0.24	0.31	0.12	34	232	157	71	274	52	2	138	17	6	8.5	1	0.03	0.11
1998	0.08	0.27	0.34	0.1	31	263	198	89	363	62	5	136	13	10	11.2	2	0.06	0.13
1999	0.17	0.29	0.28	0.15	32	295	157	82	445	65	11	141	21	6	7.3	1	0.03	0.14
2000	0.16	0.34	0.24	0.15	31	326	179	78	524	63	10	149	22	14	17.9	2	0.06	0.16
2001	0.17	0.38	0.37	0.17	23	349	165	129	654	63	11	156	27	6	4.7	1	0.04	0.17
2002	0.19	0.39	0.26	0.16	36	385	164	99	755	54	10	151	24	7	7.1	7	0.19	0.2
2003	0.2	0.43	0.3	0.2	31	416	220	124	881	59	12	153	30	16	12.9		0	0.21
2004	0.19	0.47	0.33	0.25	32	448	239	147	1030	67	13	153	38	14	9.5	4	0.13	0.21
2005	0.25	0.51	0.34	0.3	32	480	328	163	1195	63	16	153	46	10	6.1	3	0.09	0.23
2006	0.39	0.49	0.3	0.29	35	515	226	152	1349	64	25	154	45	9	5.9	4	0.11	0.22
2007	0.42	0.44	0.34	0.35	35	550	295	187	1537	67	28	166	58	14	7.5	6	0.17	0.2
2008	0.34	0.47	0.29	0.32	34	584	235	165	1705	70	24	165	53	11	6.7	6	0.18	0.22
2009	0.41	0.46	0.33	0.37	31	615	234	198	1906	69	28	168	62	11	5.6	4	0.13	0.23
2010	0.46	0.46	0.33	0.41	36	651	139	214	2122	65	30	167	68	5	2.3	1	0.03	0.2
2011	0.3	0.51	0.31	0.37	35	686	184	208	2332	67	20	171	63	13	6.3	8	0.23	0.23
2012	0.28	0.5	0.38	0.49	31	717	190	267	2606	71	20	171	83	6	2.2	8	0.26	0.21
2013	0.42	0.54	0.45	0.4	36	753	270	274	2946	66	28	167	67	9	3.3	11	0.31	0.24
2014	0.7	0.53	0.63	0.66	33	786	303	488	3438	67	47	169	111	10	2	55	1.67	0.22
2015	0.87	0.52	0.5	0.64	36	822	132	411	3849	69	60	171	109	15	3.6	4	0.11	0.22
2016	0.94	0.5	0.53	0.78	38	860	84	454	4307	69	65	171	134	10	2.2	4	0.11	0.2
2017	0.3	0.52	0.44	0.57	35	895	85	393	4705	74	22	174	100		0	8	0.23	0.21
2018	0.25	0.53	0.36	0.42	43	938	132	333	5040	73	18	178	74	1	0.3	11	0.26	0.22
2019	0.29	0.54	0.34	0.39	38	976	67	335	5375	78	23	185	72	8	2.4	3	0.08	0.21
2020	0.54	0.64	0.33	0.47	28	1004	66	329	5705	81	44	190	90	9	2.7	4	0.14	0.3
2021	0.38	0.74	0.28	0.36	25	1029	35	288	5993	66	25	182	65	7	2.4	4	0.16	0.27
2022	0.51	0.73	0.22	0.35	24	1053	13	228	6221	53	27	169	59	2	0.9	1	0.04	0.22
2023	0.22	0.69	0.23	0.35	23	1076	9	248	6470	49	11	158	56	7	2.8	2	0.09	0.2
2024	0.13	0.81	0.21	0.26	27	1103	7	227	6697	47	6	138	36	13	5.7	3	0.11	0.23
2025	0.16		0.14	0.2	24	1127	1	155	6852	50	8	127	25		0	2	0.08

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	2006	Income Inequality and Redistributive Government Spending. (2006). de Mello, Luiz. In: Public Finance Review. RePEc:sae:pubfin:v:34:y:2006:i:3:p:282-305. Full description at Econpapers \|\| Download paper	100
2	2014	The Effects of Brazilâ¬â¢s Taxation and Social Spending on the Distribution of Household Income. (2014). . In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:346-367. Full description at Econpapers \|\| Download paper	97
3	2013	Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984â¬â2006. (2013). Embaye, Abel ; Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:41:y:2013:i:5:p:510-543. Full description at Econpapers \|\| Download paper	97
4	2005	The Effects of Public Investment on Private Investment in Developing Economies. (2005). Holcombe, Randall. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:5:p:575-602. Full description at Econpapers \|\| Download paper	94
5	2014	Redistributive Impact and Efficiency of Mexicoâ¬â¢s Fiscal System. (2014). . In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:368-390. Full description at Econpapers \|\| Download paper	87
6	1985	Tax Analysis in an Oligopoly Model. (1985). Katz, Michael ; Rosen, Harvey S. In: Public Finance Review. RePEc:sae:pubfin:v:13:y:1985:i:1:p:3-20. Full description at Econpapers \|\| Download paper	84
7	2014	The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay: Introduction to the Special Issue. (2014). Lustig, Nora. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:287-303. Full description at Econpapers \|\| Download paper	82
8	1979	Approaches To the Analysis of Government Expenditure Growth. (1979). . In: Public Finance Review. RePEc:sae:pubfin:v:7:y:1979:i:1:p:3-23. Full description at Econpapers \|\| Download paper	77
9	2013	Fiscal Decentralization and Economic Growth in OECD Countries. (2013). Feld, Lars ; Baskaran, Thushyanthan. In: Public Finance Review. RePEc:sae:pubfin:v:41:y:2013:i:4:p:421-445. Full description at Econpapers \|\| Download paper	76
10	1987	On the Excess Burden of Tax Evasion. (1987). Yitzhaki, Shlomo. In: Public Finance Review. RePEc:sae:pubfin:v:15:y:1987:i:2:p:123-137. Full description at Econpapers \|\| Download paper	76
11	1997	Fiscal Structures and Economic Growth at the State and Local Level. (1997). Miller, Stephen. In: Public Finance Review. RePEc:sae:pubfin:v:25:y:1997:i:2:p:213-237. Full description at Econpapers \|\| Download paper	71
12	1988	Shared Tax Sources in a Leviathan Model of Federalism. (1988). Flowers, Marilyn R. In: Public Finance Review. RePEc:sae:pubfin:v:16:y:1988:i:1:p:67-77. Full description at Econpapers \|\| Download paper	63
13	2015	Follow the Leader? Evidence on European and US Tax Competition. (2015). Goodspeed, Timothy ; Altshuler, Rosanne. In: Public Finance Review. RePEc:sae:pubfin:v:43:y:2015:i:4:p:485-504. Full description at Econpapers \|\| Download paper	58
14	2009	Do Enterprise Zones Work?. (2009). Billings, Stephen. In: Public Finance Review. RePEc:sae:pubfin:v:37:y:2009:i:1:p:68-93. Full description at Econpapers \|\| Download paper	56
15	1992	Mimicking of Local Tax Burdens Among Neighboring Counties. (1992). Ladd, Helen. In: Public Finance Review. RePEc:sae:pubfin:v:20:y:1992:i:4:p:450-467. Full description at Econpapers \|\| Download paper	55
16	2005	On the Relationship between Authority Size and the Costs of Providing Local Services: Lessons for the Design of Intergovernmental Transfers in Spain. (2005). SolÃ©-OllÃ©, Albert ; Bosch, NÃºria. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:3:p:343-384. Full description at Econpapers \|\| Download paper	50
17	2007	On Modeling Voluntary Contributions to Public Goods. (2007). Sadiraj, Vjollca ; Cox, James. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:2:p:311-332. Full description at Econpapers \|\| Download paper	49
18	1993	A Spatially Autoregressive Median Voter Model of Recreation Expenditures. (1993). Murdoch, James. In: Public Finance Review. RePEc:sae:pubfin:v:21:y:1993:i:3:p:334-350. Full description at Econpapers \|\| Download paper	49
19	2005	Tax Amnesties and Political Participation. (2005). Schaltegger, Christoph. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:3:p:403-431. Full description at Econpapers \|\| Download paper	47
20	1999	Fiscal Federalism, Collusion, and Government Size: Evidence from the States. (1999). Shadbegian, Ron. In: Public Finance Review. RePEc:sae:pubfin:v:27:y:1999:i:3:p:262-281. Full description at Econpapers \|\| Download paper	43
21	2003	A Survey of the International Empirical Evidence on the Tax-Spend Debate. (2003). Payne, James. In: Public Finance Review. RePEc:sae:pubfin:v:31:y:2003:i:3:p:302-324. Full description at Econpapers \|\| Download paper	43
22	2001	On the Effects of Public Investment on Private Investment: What Crowds in What?. (2001). Pereira, Alfredo. In: Public Finance Review. RePEc:sae:pubfin:v:29:y:2001:i:1:p:3-25. Full description at Econpapers \|\| Download paper	42
23	2008	Redistribution, Horizontal Inequity, and Reranking. (2008). Urban, Ivica. In: Public Finance Review. RePEc:sae:pubfin:v:36:y:2008:i:5:p:563-587. Full description at Econpapers \|\| Download paper	39
24	1991	Rewards Versus Penalties: on a New Policy against Tax Evasion. (1991). Falkinger, Josef. In: Public Finance Review. RePEc:sae:pubfin:v:19:y:1991:i:1:p:67-79. Full description at Econpapers \|\| Download paper	39
25	1974	Measuring Efficiency in Educational Production. (1974). Levin, Henry. In: Public Finance Review. RePEc:sae:pubfin:v:2:y:1974:i:1:p:3-24. Full description at Econpapers \|\| Download paper	39
26	2007	Public Observability of Decisions and Voluntary Contributions in a Multiperiod Context. (2007). Tucker, Steven ; Noussair, Charles. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:2:p:176-198. Full description at Econpapers \|\| Download paper	38
27	1976	Two Approaches To Estimating Public Expenditures. (1976). Frey, Bruno. In: Public Finance Review. RePEc:sae:pubfin:v:4:y:1976:i:4:p:395-407. Full description at Econpapers \|\| Download paper	38
28	2010	The Redistributive Effects of Tax Benefit Systems in the Enlarged EU. (2010). Peichl, Andreas ; Fuest, Clemens. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:4:p:473-500. Full description at Econpapers \|\| Download paper	37
29	2004	The Effect of State Income Taxation on Per Capita Income Growth. (2004). Holcombe, Randall. In: Public Finance Review. RePEc:sae:pubfin:v:32:y:2004:i:3:p:292-312. Full description at Econpapers \|\| Download paper	37
30	2003	On the Impact of Public Investment On the Performance of U.S. Industries. (2003). Pereira, Alfredo ; Andraz, Jorge. In: Public Finance Review. RePEc:sae:pubfin:v:31:y:2003:i:1:p:66-90. Full description at Econpapers \|\| Download paper	34
31	2004	Structural Breaks, Unit Roots, and Cointegration: A Further Test of the Sustainability of the Indian Fiscal Deficit. (2004). Sharma, Anurag ; Jha, Raghbendra. In: Public Finance Review. RePEc:sae:pubfin:v:32:y:2004:i:2:p:196-219. Full description at Econpapers \|\| Download paper	34
32	2005	Sales Taxes and the Decision to Purchase Online. (2005). Melnik, Mikhail ; Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:2:p:184-212. Full description at Econpapers \|\| Download paper	34
33	1996	The Income Tax Compliance Cost of Big Business. (1996). Slemrod, Joel. In: Public Finance Review. RePEc:sae:pubfin:v:24:y:1996:i:4:p:411-438. Full description at Econpapers \|\| Download paper	33
34	2009	Does Decentralization Reduce Government Size? A Quantitative Study of the Decentralization Hypothesis. (2009). schneider, friedrich ; Prohl, Silke. In: Public Finance Review. RePEc:sae:pubfin:v:37:y:2009:i:6:p:639-664. Full description at Econpapers \|\| Download paper	33
35	1989	The Return To Tax Simplification: an Econometric Analysis. (1989). Slemrod, Joel. In: Public Finance Review. RePEc:sae:pubfin:v:17:y:1989:i:1:p:3-27. Full description at Econpapers \|\| Download paper	32
36	2014	The Incidence of Social Spending and Taxes in Peru. (2014). . In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:391-412. Full description at Econpapers \|\| Download paper	32
37	1998	Public Infrastructure: Pork or Jobs Creator?. (1998). Rickman, Dan ; Partridge, Mark ; Dalenberg, Douglas. In: Public Finance Review. RePEc:sae:pubfin:v:26:y:1998:i:1:p:24-52. Full description at Econpapers \|\| Download paper	32
38	1990	The Impact of Federal and State Grants on Local Government Spending: a Test of the Fiscal Illusion Hypothesis. (1990). grossman, philip. In: Public Finance Review. RePEc:sae:pubfin:v:18:y:1990:i:3:p:313-327. Full description at Econpapers \|\| Download paper	31
39	2008	Fiscal Decentralization and Economic Growth in Spain. (2008). Mora, Toni ; Carrion-i-Silvestre, Josep. In: Public Finance Review. RePEc:sae:pubfin:v:36:y:2008:i:2:p:194-218. Full description at Econpapers \|\| Download paper	31
40	2007	Debt Aversion and the Demand for Loans for Postsecondary Education. (2007). Eckel, Catherine. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:2:p:233-262. Full description at Econpapers \|\| Download paper	31
41	2009	Fiscal Decentralization and Public Sector Employment. (2009). Martinez-Vazquez, Jorge. In: Public Finance Review. RePEc:sae:pubfin:v:37:y:2009:i:5:p:539-571. Full description at Econpapers \|\| Download paper	29
42	1999	An Inquiry into the Sustainability of German Fiscal Policy: Some Time-Series Tests. (1999). Semmler, Willi ; Greiner, Alfred. In: Public Finance Review. RePEc:sae:pubfin:v:27:y:1999:i:2:p:220-236. Full description at Econpapers \|\| Download paper	29
43	2014	Social Spending, Taxes, and Income Redistribution in Uruguay. (2014). Lustig, Nora ; AmÃ¡bile, Florencia. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:413-433. Full description at Econpapers \|\| Download paper	29
44	1988	Compliance Costs and the Tax Avoidance-Tax Evasion Decision. (1988). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:16:y:1988:i:1:p:31-66. Full description at Econpapers \|\| Download paper	29
45	2009	Do Individuals Comply on Income Not Reported by Their Employer?. (2009). McKee, Michael ; Deskins, John ; Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:37:y:2009:i:2:p:120-141. Full description at Econpapers \|\| Download paper	29
46	1989	Measuring School District Performance. (1989). Grosskopf, Shawna. In: Public Finance Review. RePEc:sae:pubfin:v:17:y:1989:i:4:p:409-428. Full description at Econpapers \|\| Download paper	29
47	2007	Preferences over Income Distributions. (2007). Strobel, Martin ; Engelmann, Dirk. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:2:p:285-310. Full description at Econpapers \|\| Download paper	28
48	1990	Tax Amnesties and Tax Revenues. (1990). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:18:y:1990:i:4:p:433-453. Full description at Econpapers \|\| Download paper	28
49	1986	Joint Supply and the Finance of Charitable Activity. (1986). Sandler, Todd. In: Public Finance Review. RePEc:sae:pubfin:v:14:y:1986:i:2:p:209-222. Full description at Econpapers \|\| Download paper	28
50	2005	The Role of Budget Stabilization Funds in Smoothing Government Expenditures over the Business Cycle. (2005). Elder, Erick. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:4:p:439-465. Full description at Econpapers \|\| Download paper	28

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2013	Using Dynamic Panel Methods to Estimate Shadow Economies Around the World, 1984â¬â2006. (2013). Embaye, Abel ; Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:41:y:2013:i:5:p:510-543. Full description at Econpapers \|\| Download paper	11
2	2014	Crowding Out and Crowding In of Private Donations and Government Grants. (2014). Heutel, Garth. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:2:p:143-175. Full description at Econpapers \|\| Download paper	7
3	2018	Decentralized Governance, Expenditure Composition, and Preferences for Public Goods. (2018). Martinez-Vazquez, Jorge. In: Public Finance Review. RePEc:sae:pubfin:v:46:y:2018:i:3:p:359-388. Full description at Econpapers \|\| Download paper	7
4	2017	Why Tax Effort Falls Short of Tax Capacity in Indian States. (2017). Pal, Rupayan ; Goyal, Ashima ; Garg, Sandhya. In: Public Finance Review. RePEc:sae:pubfin:v:45:y:2017:i:2:p:232-259. Full description at Econpapers \|\| Download paper	7
5	2018	Effects of Higher EITC Payments on Childrenâ¬â¢s Health, Quality of Home Environment, and Noncognitive Skills. (2018). Averett, Susan. In: Public Finance Review. RePEc:sae:pubfin:v:46:y:2018:i:4:p:519-557. Full description at Econpapers \|\| Download paper	6
6	2007	On Modeling Voluntary Contributions to Public Goods. (2007). Sadiraj, Vjollca ; Cox, James. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:2:p:311-332. Full description at Econpapers \|\| Download paper	6
7	2005	The Effects of Public Investment on Private Investment in Developing Economies. (2005). Holcombe, Randall. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:5:p:575-602. Full description at Econpapers \|\| Download paper	6
8	2018	Measuring Potential Efficiency Gains from Mergers of Italian First Instance Courts through Nonparametric Model. (2018). Guccio, Calogero ; Finocchiaro Castro, Massimo. In: Public Finance Review. RePEc:sae:pubfin:v:46:y:2018:i:1:p:83-116. Full description at Econpapers \|\| Download paper	6
9	2010	The Redistributive Effects of Tax Benefit Systems in the Enlarged EU. (2010). Peichl, Andreas ; Fuest, Clemens. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:4:p:473-500. Full description at Econpapers \|\| Download paper	6
10	2019	Should Wealth Transfers Be Taxed? Evidence from a Representative German Survey. (2019). Bischoff, Ivo ; Kusa, Nataliya. In: Public Finance Review. RePEc:sae:pubfin:v:47:y:2019:i:4:p:635-661. Full description at Econpapers \|\| Download paper	5
11	2010	A Call for Replication Studies. (2010). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:2:p:139-145. Full description at Econpapers \|\| Download paper	5
12	2010	A Call for Replication Studies. (2010). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:5:p:647-653. Full description at Econpapers \|\| Download paper	5
13	2010	A Call for Replication Studies. (2010). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:1:p:4-10. Full description at Econpapers \|\| Download paper	5
14	2010	A Call for Replication Studies. (2010). Reed, W. ; Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:6:p:787-793. Full description at Econpapers \|\| Download paper	5
15	2012	Fiscal Decentralization and Governance. (2012). Thornton, John ; Altunbas, Yener. In: Public Finance Review. RePEc:sae:pubfin:v:40:y:2012:i:1:p:66-85. Full description at Econpapers \|\| Download paper	5
16	2010	A Call for Replication Studies. (2010). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:3:p:275-281. Full description at Econpapers \|\| Download paper	5
17	2015	The Distributional Effects of Taxes and Transfers Under Alternative Income Concepts. (2015). Paulus, Alari ; Figari, Francesco. In: Public Finance Review. RePEc:sae:pubfin:v:43:y:2015:i:3:p:347-372. Full description at Econpapers \|\| Download paper	5
18	2010	A Call for Replication Studies. (2010). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:38:y:2010:i:4:p:501-507. Full description at Econpapers \|\| Download paper	5
19	2020	Natural Disasters and Financial Implications for Subnational Governments: Evidence from China. (2020). Abrigo, Michael ; Lu, YI ; Miao, Qing ; Chen, Can. In: Public Finance Review. RePEc:sae:pubfin:v:48:y:2020:i:1:p:72-101. Full description at Econpapers \|\| Download paper	4
20	2016	Is Environmental Policy by Public Procurement Effective?. (2016). Lundberg, Sofia. In: Public Finance Review. RePEc:sae:pubfin:v:44:y:2016:i:4:p:478-499. Full description at Econpapers \|\| Download paper	4
21	2005	The Etiology of Tax Complexity: Evidence from U.S. State Income Tax Systems. (2005). Slemrod, Joel. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:3:p:279-299. Full description at Econpapers \|\| Download paper	4
22	2022	The VAT at 100: A Retrospective Survey and Agenda for Future Research. (2022). Slemrod, Joel ; Velayudhan, Tejaswi. In: Public Finance Review. RePEc:sae:pubfin:v:50:y:2022:i:1:p:4-32. Full description at Econpapers \|\| Download paper	4
23	2023	Corporate Effective Tax Rates for Research and Policy. (2023). JanskÃ½, Petr. In: Public Finance Review. RePEc:sae:pubfin:v:51:y:2023:i:2:p:171-205. Full description at Econpapers \|\| Download paper	4
24	2011	Incidence and Substitution in Enterprise Zone Programs: The Case of Colorado. (2011). Zax, Jeffrey. In: Public Finance Review. RePEc:sae:pubfin:v:39:y:2011:i:2:p:226-255. Full description at Econpapers \|\| Download paper	3
25	2007	Budget Rules and State Business Cycles. (2007). Svorny, Shirley. In: Public Finance Review. RePEc:sae:pubfin:v:35:y:2007:i:4:p:530-544. Full description at Econpapers \|\| Download paper	3
26	2014	Social Spending, Taxes, and Income Redistribution in Uruguay. (2014). Lustig, Nora ; AmÃ¡bile, Florencia. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:3:p:413-433. Full description at Econpapers \|\| Download paper	3
27	2015	Follow the Leader? Evidence on European and US Tax Competition. (2015). Goodspeed, Timothy ; Altshuler, Rosanne. In: Public Finance Review. RePEc:sae:pubfin:v:43:y:2015:i:4:p:485-504. Full description at Econpapers \|\| Download paper	3
28	1997	Fiscal Structures and Economic Growth at the State and Local Level. (1997). Miller, Stephen. In: Public Finance Review. RePEc:sae:pubfin:v:25:y:1997:i:2:p:213-237. Full description at Econpapers \|\| Download paper	3
29	2013	Fiscal Decentralization and Economic Growth in OECD Countries. (2013). Feld, Lars ; Baskaran, Thushyanthan. In: Public Finance Review. RePEc:sae:pubfin:v:41:y:2013:i:4:p:421-445. Full description at Econpapers \|\| Download paper	3
30	2003	A Survey of the International Empirical Evidence on the Tax-Spend Debate. (2003). Payne, James. In: Public Finance Review. RePEc:sae:pubfin:v:31:y:2003:i:3:p:302-324. Full description at Econpapers \|\| Download paper	3
31	2012	Fiscal Equalization, Tiebout Competition, and Incentives for Efficiency in a Federalist Country. (2012). Widmer, Philippe. In: Public Finance Review. RePEc:sae:pubfin:v:40:y:2012:i:1:p:3-29. Full description at Econpapers \|\| Download paper	3
32	2004	What is the Real Relationship between Income and Charitable Giving?. (2004). McClelland, Robert. In: Public Finance Review. RePEc:sae:pubfin:v:32:y:2004:i:5:p:483-497. Full description at Econpapers \|\| Download paper	3
33	2016	Government Decentralization and Prevalence of the Shadow Economy. (2016). Saunoris, James ; Goel, Rajeev. In: Public Finance Review. RePEc:sae:pubfin:v:44:y:2016:i:2:p:263-288. Full description at Econpapers \|\| Download paper	3
34	2005	Tax Amnesties and Political Participation. (2005). Schaltegger, Christoph. In: Public Finance Review. RePEc:sae:pubfin:v:33:y:2005:i:3:p:403-431. Full description at Econpapers \|\| Download paper	3
35	2021	The Finance of Unemployment Compensation and Its Consequences. (2021). Johnston, Andrew ; Guo, Audrey. In: Public Finance Review. RePEc:sae:pubfin:v:49:y:2021:i:3:p:392-434. Full description at Econpapers \|\| Download paper	3
36	2020	Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence. (2020). Knoll, Bodo ; Boehm, Tobias ; Riedel, Nadine ; Baumann, Martina. In: Public Finance Review. RePEc:sae:pubfin:v:48:y:2020:i:4:p:467-504. Full description at Econpapers \|\| Download paper	3
37	2011	The Unemployment Puzzle of Corporate Taxation. (2011). Feldmann, Horst. In: Public Finance Review. RePEc:sae:pubfin:v:39:y:2011:i:6:p:743-769. Full description at Econpapers \|\| Download paper	3
38	2001	Public Policy Toward Pecuniary Externalities. (2001). Sobel, Russell ; Holcombe, Randall. In: Public Finance Review. RePEc:sae:pubfin:v:29:y:2001:i:4:p:304-325. Full description at Econpapers \|\| Download paper	3
39	2020	Dimensions of Ethnic Diversity and Underground Economic Activity: Cross-country Evidence. (2020). Saunoris, James ; Goel, Rajeev ; Berdiev, Aziz N. In: Public Finance Review. RePEc:sae:pubfin:v:48:y:2020:i:2:p:178-211. Full description at Econpapers \|\| Download paper	3
40	1990	Tax Amnesties and Tax Revenues. (1990). Alm, James. In: Public Finance Review. RePEc:sae:pubfin:v:18:y:1990:i:4:p:433-453. Full description at Econpapers \|\| Download paper	3
41	2000	Tax Complexity: Problem or Opportunity?. (2000). Krause, Kate. In: Public Finance Review. RePEc:sae:pubfin:v:28:y:2000:i:5:p:395-414. Full description at Econpapers \|\| Download paper	3
42	2014	Fiscal Policy Shocks and the Dynamics of Asset Prices. (2014). Ozdemir, Zeynel ; Miller, Stephen ; Jooste, Charl ; GUPTA, RANGAN ; Balcilar, Mehmet. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:4:p:511-531. Full description at Econpapers \|\| Download paper	3
43	1985	Tax Analysis in an Oligopoly Model. (1985). Katz, Michael ; Rosen, Harvey S. In: Public Finance Review. RePEc:sae:pubfin:v:13:y:1985:i:1:p:3-20. Full description at Econpapers \|\| Download paper	2
44	2020	Welfare Implications of Uncertain Social Security Reform. (2020). Nelson, Jaeger. In: Public Finance Review. RePEc:sae:pubfin:v:48:y:2020:i:4:p:425-466. Full description at Econpapers \|\| Download paper	2
45	2014	Capitalization of Property Taxes in Norway. (2014). Rattso, Jorn ; Borge, Lars-Erik. In: Public Finance Review. RePEc:sae:pubfin:v:42:y:2014:i:5:p:635-661. Full description at Econpapers \|\| Download paper	2
46	2004	Structural Breaks, Unit Roots, and Cointegration: A Further Test of the Sustainability of the Indian Fiscal Deficit. (2004). Sharma, Anurag ; Jha, Raghbendra. In: Public Finance Review. RePEc:sae:pubfin:v:32:y:2004:i:2:p:196-219. Full description at Econpapers \|\| Download paper	2
47	1985	Taxation of Housing, Capital Accumulation, and Welfare: a Study in Dynamic Tax Reform. (1985). Gahvari, Firouz. In: Public Finance Review. RePEc:sae:pubfin:v:13:y:1985:i:2:p:132-160. Full description at Econpapers \|\| Download paper	2
48	2011	Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy. (2011). Santoro, Alessandro. In: Public Finance Review. RePEc:sae:pubfin:v:39:y:2011:i:1:p:103-123. Full description at Econpapers \|\| Download paper	2
49	2016	Modeling and Estimating the Effects of Institutional Variables on a Pay-as-you-go Social Security System and on Household Saving. (2016). Hatzinikolaou, Dimitris. In: Public Finance Review. RePEc:sae:pubfin:v:44:y:2016:i:5:p:589-609. Full description at Econpapers \|\| Download paper	2
50	2021	Taxes and Economic Growth in OECD Countries: A Meta-analysis. (2021). Reed, W. ; Alinaghi, Nazila. In: Public Finance Review. RePEc:sae:pubfin:v:49:y:2021:i:1:p:3-40. Full description at Econpapers \|\| Download paper	2

Citing documents used to compute impact factor: 8

Year	Title
2025	The economic consequences of fiscal rules. (2025). Potrafke, Niklas. In: Journal of International Money and Finance. RePEc:eee:jimfin:v:153:y:2025:i:c:s026156062500021x. Full description at Econpapers \|\| Download paper
2025	Taxation and Financial Leverage in Emerging Markets: Insights from Pakistanâs Karachi Stock Exchange-100. (2025). Mukarram, Syed Shafqat ; Nazeer, Rida ; Saleem, Faiza. In: Journal of Tax Reform. RePEc:aiy:jnljtr:v:11:y:2025:i:1:p:57-73. 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	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
2025	Breaking the economy: How climate tail risk and financial conditions can shape loss persistence and economic recovery. (2025). Dunz, Nepomuk ; Essenfelder, Arthur Hrast ; Mazzocchetti, Andrea ; Monasterolo, Irene. In: Ecological Economics. RePEc:eee:ecolec:v:237:y:2025:i:c:s0921800925001685. Full description at Econpapers \|\| Download paper
2025	The effect of fiscal decentralization on urbanization: Evidence from Cameroon. (2025). Amougou, Justin Romuald ; Fouopi, Constant Djiogap. In: World Development Perspectives. RePEc:eee:wodepe:v:39:y:2025:i:c:s2452292925000542. Full description at Econpapers \|\| Download paper
2025	The Impact of New Technologies and Political-Economic Systems on Public and Private Debt in the Context of Industrial Revolution 4.0. (2025). Vaduva, Florin ; Duca, Ioana ; Grecu, Robert-Adrian ; Postole, Mirela Anca ; Gherghina, Rodica ; Campeanu, Emilia Mioara. In: The AMFITEATRU ECONOMIC journal. RePEc:aes:amfeco:v:27:y:2025:i:68:p:35. Full description at Econpapers \|\| Download paper
2025	Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?. (2025). Kamberaj, Altina ; Gjonlleshaj, Gjon K. In: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2024), Hybrid Conference, Dubrovnik, Croatia. RePEc:zbw:entr24:317954. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	âBilateral trade between China and the European Union: Emerging challenges and opportunities in a shifting global landscapeâ. (2025). Claveria, Oscar ; Borsi, MihÃ¡ly. In: AQR Working Papers. RePEc:aqr:wpaper:202506. Full description at Econpapers \|\| Download paper
2025	Economic uncertainty and the redistributive effect of taxes and transfers in the UK and the US since the 1980s. (2025). Claveria, Oscar ; Sori, Petar. In: Economics Bulletin. RePEc:ebl:ecbull:eb-24-00216. Full description at Econpapers \|\| Download paper

Recent citations received in 2024

Year	Citing document
2024	Public debt determinants: A time-varying analysis of core and peripheral Euro area countries. (2024). di Serio, Mario. In: Finance Research Letters. RePEc:eee:finlet:v:69:y:2024:i:pa:s1544612324011309. Full description at Econpapers \|\| Download paper
2024	Health Expenditure Decentralization and Health Outcomes: The Importance of Governance. (2024). Nakatani, Ryota ; Zhang, Qianqian ; Valdes, Isaura Garcia. In: Publius: The Journal of Federalism. RePEc:oup:publus:v:54:y:2024:i:1:p:59-87.. Full description at Econpapers \|\| Download paper
2024	Do fiscal rules matter? A survey of recent evidence. (2024). Brandle, Thomas ; Elsener, Marc. In: Swiss Journal of Economics and Statistics. RePEc:spr:sjecst:v:160:y:2024:i:1:d:10.1186_s41937-024-00128-z. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	The long way to tax transparency: lessons from the early publishers of country-by-country reports. (2023). Godar, Sarah ; Ruiz, Katia Toledo ; Janska, Petr ; Faccio, Tommaso ; Aliprandi, Giulia. In: Working Papers. RePEc:dbp:wpaper:010. Full description at Econpapers \|\| Download paper
2023	Revenue Decentralization and the Probability of a Fiscal Crisis: Is There a Tipping Point for Adverse Effects?. (2023). Nakatani, Ryota. In: MPRA Paper. RePEc:pra:mprapa:119032. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Increasing Tax Collection in African Countries : The Role of Information Technology. (2022). Okunogbe, Oyebola ; Santoro, Fabrizio. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10182. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	International Tax and Public Finance / Springer	66	38
2	MPRA Paper / University Library of Munich, Germany	137	35
3	CESifo Working Paper Series / CESifo	109	30
4	Public Finance Review / SAGE Publications	33	29
5	Sustainability / MDPI	75	24
6	Journal of Economic Behavior & Organization / Elsevier	133	23
7	Economic Analysis and Policy / Elsevier	50	19
8	Journal of Public Economics / Elsevier	209	16
9	European Journal of Political Economy / Elsevier	102	16
10	Public Choice / Springer	103	16
11	Journal of Economic Surveys / Wiley Blackwell	115	13