World tax journal latest articles 4 may 2020 oecdinternational taxpayers right of defence in the international context. Abbreviated journal title issn total cites impact factor 5year impact factor immediacy index articles cited halflife engenfactor tm score article influence tm score journal citation reports jcr 2011 science edition acta anaesth scand 00015172 5364 2. Sandmo, income tax evasion 24 ceed with an analysis of the dynamic case where the indi vidual has to make a sequence of tax declaration decisions section 5. Effects of taxes on economic behavior martin feldstein i am pleased to be part of this national tax journal forum celebrating the 100th anniversary of the national tax association and grateful for the invitation to discuss the effects of taxes on economic behavior, a subject that has been central in my research since my 1967. Feb 19, 2020 why the impact factor of journals should not be used for evaluating research. Journals do not calculate their impact factor directly it is calculated and published by thomson reuters.
Academic research lacks consensus on the impact of state tax. What are the time, total tax rate and number of payments necessary for a local. Currently, we rank 161 out of 273 indexed journals in the field of cardiology and cardiovascular medicine throughout the world, according to the scopus journalrating system. Jcr classifies 118 journals as food science and technology journals. Publications for november 2011 publication impact factor. The effect of tax socialization, tax knowledge, expediency of. International journal of engineering science incorporating letters in applied and engineering sciences author information pack table of contents. Journals receiving an impact factor for the first time a list of journals of which the data are not published due to anomalous citation patterns found in the 2015 citation data.
May 07, 2012 the journals in which scientists publish can make or break their career. Naas rating rating of scientific journals 2011 effective from jan 1, 2012 s. Welcome to the may edition of the iba taxes committee newsletter. Based on jcr social science edition, fiveyearthe impact factor, current and past annual impact factors are listed under each of these journals. Primary care doctors management behavior with respect to epilepsy in kerala, southern india. The main forms of tax collected are direct and indirect taxes. Taxation of corporations and their impact on economic. The median impact factor is the median value of all journals impact factors in the subject category. Factor 5year impact factor immediacy index articles cited halflife engenfactor tm score article influence tm score journal citation reports jcr 2011 science edition aids res hum retrov 08892229 4821 2. I publish only in ophthalmology journals which tend to average between 25.
For updated information on article processing charges, and impact factors see the journals websites. Also, the overall science average impact factor is about unity. Journal issn cites if 2009 5year ave acta materialia 596454 23367 3. Ranking of tax journals a peer perception study article pdf available in australian tax forum 262.
Jul 27, 2016 journals do not calculate their impact factor directly it is calculated and published by thomson reuters. Utility of diffusion tensor imaging tractography in decision making for extratemporal resective epilepsy surgery. Selected journals with impact factor indexed in pubmed. New impact factor and pubmed central service from the. Impact factor 5year impact factor immediac y index articles cited halflife eigenfacto r score article influence score jcr. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. The fiveyear impact factor is calculated by the following formula. Academic research lacks consensus on the impact of state. Its been an extremely busy spring for the taxes committee, with conferences including the current international tax issues in crossborder corporate finance and capital markets in london and the annual useurope tax planning strategies conference held this year in barcelona.
Impact factor 2010 ab note that the impact factor 2009 will be actually published in 2010, because it could not be calculated until all of the 2009 publications had been received. Issues prior to 1988 are available from jstor and other providers. Jun 20, 2016 journals receiving an impact factor for the first time a list of journals of which the data are not published due to anomalous citation patterns found in the 2015 citation data. It may be noted that the jcr impact factor of a journal cannot be determined till the journal has completed two calendar years of its life and all its issues have been published in time. Understanding the journal impact factor part two scientific. Impact factor, from web statistics unique browsers downloading journal pages, the following impact factors have been calculated. Understanding the journal impact factor part one scientific.
The journal provides an interdisciplinary forum for scholars and practitioners to share knowledge and research on issues of concern to tax administrations, governments, the tax practitioner community and wider society. Publishers have long celebrated strong impact factors. Impact factor journal impact factor list 2010 20 2012. International journal of business and social science vol.
Beginning with the 2012 model year, these percentages have been modi. Taxation of corporations and their impact on economic growth. The journals in which scientists publish can make or break their career. A retrospective evaluation of elements of the eu vat system.
Publications for november 2011 publication impact factor radhakrishnan a, james js, kesavadas c, thomas b, bahuleyan b, abraham m, radhakrishnan k. A distributional analysis of the tax systems in all 50 states. Campanario 2011 compared twoyear and fiveyear jifs and found that a longer citation window increased the jifs of about 72% of the journals, but lowered them for about 27%. Description audience impact factor abstracting and indexing editorial board guide for authors p.
List of publications in journals having if impact factor s. Alm 1992 advances tax compliance as accounting for reportable income together with paying taxes in compliance with applicable laws, regulation and court decisions. Academic research lacks consensus on the impact of state tax cuts on economic growth a reply to the tax foundation by michael mazerov some policymakers, organizations, and individual economists assert that a consensus exists in the academic literature that state tax cuts boost state economies and that state tax increases harm them. June 2011 article impact factor iyer rs, rekha m, kumar ts, sarma ps, radhakrishnan k. Similar conclusions for corporate taxation provide lee and gordon 2005. Usually, people find out shortcut ways to evade from taxes when taxes are imposed, therefore, the corrupt activities of tax administrators caused reduction in tax collection. Blue represents the fiveyear impact factor of the journal.
Comparative medicine and jaalas impact factors 2011 impact factor quartile of journal of allergy and clinical immunology is q1. The ratio indicates the importance of the government as a provider of public goods and the signi. Ramalho and andrei shleifer american economic journal. Effects of taxes on economic behavior dash harvard. The more narrow the scope, the lower the impact factor, but this doesnt mean its not worthy of praise to. Pdf ranking of tax journals a peer perception study. For recent quantitative survey of this literature see heckemeyer overesch 20. Jun 24, 2012 campanario 2011 compared twoyear and fiveyear jifs and found that a longer citation window increased the jifs of about 72% of the journals, but lowered them for about 27%. These percentages were based on estimates by gentry and hubbard 1996 and randolph 2006. The cardiovascular journal of africa is pleased to announce an increase in its 2011 impact factor to 0. The journal takes a wideangle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and.
They conclude that economic growth is the most jeopardized by corporate tax, income tax, and consumption taxes. The journal of taxation is your trusted resource for new tax law developments, including court decisions, treasury irs rulings, legislation and other issues that may impact you and your clients. For the direct taxes, it is levied on individuals, and factors of productions e. Impact factors are calculated for journals selected for and indexed in the science citation index expanded scie or the. Jun 17, 20 academic research lacks consensus on the impact of state tax cuts on economic growth a reply to the tax foundation by michael mazerov some policymakers, organizations, and individual economists assert that a consensus exists in the academic literature that state tax cuts boost state economies and that state tax increases harm them. Ntj national tax journal nta national tax association. In this research paper, for the purpose of comparing these types of taxes in india and pakistan, we have taken a sample of tax revenue collected under the heads of direct and indirect taxes. The journal of taxation is your trusted resource for new tax law developments, including court decisions, treasuryirs rulings, legislation and other issues that. List of publications in journals having if impact factor. Impact factor journal impact factor list 2011 20 2012.
Tax compliance 201 social norms and panayiotis nicolaides. For a journal that has started publishing in the year 2010, its impact factor will be. The impact factor if or journal impact factor jif of an academic journal is a scientometric index that reflects the yearly average number of citations that recent articles published in a given journal received. Journal impact factor impact factor is a journallevel metric. Impact factor 2010 will be published in 2011 please note the following key points related to journal impact factor. Journal list with impact factors university of houston. Journal of economic perspectivesvolume 25, number 4fall 2011pages 165190.
There is already a considerable literature on the subject of tax compliance. Multinational firms, journal of public economics, pp. Impact of tax administration on government revenue in a. The journal of food protection ranks 6 in total cites, 25 in impact factor, 27 in 5year impact factor, 37 in immediacy index, 9 in number of 2009 articles, 53 in cited halflife, 6 in eigenfactor and 27 in article influence. The results suggested that every 1% increase in corruption decreases tax revenue by 0. Impact factors are calculated for journals selected for and indexed in. Access to articles in the most recent issues last two years is restricted to members of the national tax association. An analysis of factors affecting tax compliance among sme. However, indirect taxes are levied on goods and services e. Journal impact factor 2012 journal impact factor 2011 name of the publisher 1 international journal of engineering science issn. Poulson and kaplan 2008 carried out a study on the impact of taxes on economic growth in the united states of america using data covering the period 1964 2004. A scientist must publish in leading journals, with high journal impact factor jif, you can see it presented proudly on. Why the impact factor of journals should not be used for evaluating research.
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