During a talk just over a decade ago, its cocreator, eugene garfield, compared his invention to nuclear energy. International tax and public finance home springer. At the same time, they may reduce the tax burden on mobile and nonmobile activities by implementing economywide cuts chiefly through tax rate cuts allowed under beps. A recent literature has shifted emphasis from the tra ditional idea of tax. Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals articles were cited. A scientific journal in the area of international, comparative and regional taxation from a legal and economic perspective. Based on jcr social science edition, fiveyearthe impact factor, current and past annual impact factors are listed under each of these journals. Journal list with impact factors university of houston. Vanity press and journals forcing authors to pay for their research are filtered out. The following is a list of the most cited articles based on citations published in the last three years, according to crossref. Financial accounting focuses on the reporting of an organizations financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and suppliers. Journal impact factor impact factor is a journallevel metric. Philadelphia, pa, are widely known and are used to evaluate overall journal quality and the quality of the. The journal impact factors, published by the institute for scientific information isi.
Submit your journal to get journal impact factor jif journal impact factor jif 2017. Rankings are based on citation counts in thousands of journals in the sciences and social sciences. However, at the same time, the entire citefactor website disappeared. Nov 06, 2019 the following is a list of the most cited articles based on citations published in the last three years, according to crossref. Purchase this journal at a 25% discount by subscribing to selected explorer packages. Methods linear mixedeffects models were used to model the relationship between excise taxes and prevalence of cigarette smoking in each state from 2001 through 2015. It aims to promote timely dissemination of research and public discussion of tax related issues, from both theoretical and practical perspectives. A special emphasis is on open economy or, more generally, interjurisdictional issues.
Journal of international accounting, auditing and taxation elsevier. Journal of international accounting, auditing and taxation. The 2019 edition of the journal citation reports jcr published by clarivate analytics provides a combination of impact and influence metrics from 2018 web of science source data. These computations are experimental and based on the citation analysis provided by the citec project, which uses data from items listed in repec. Twenty out of 25 journals have seen an increase in their impact factor and two journals crystals and ijgi received a first impact factor. International tax and public finance serves as an outlet for firstrate original research on both theoretical and empirical aspects of fiscal policy, broadly interpreted to include expenditure and financing policies. Box 1, presents the exact sentences that the cybercriminals at citefactor used to announce their fake, real time impact factor. Feb 19, 2019 ranks journals in a wide range of disciplines including about 100 law journals. This multidisciplinary journal is a platform for premium and groundbreaking academic research. Taxation of corporations and their impact on economic growth. The story of fake impact factor companies and how we detected. Results from 2001 through 2015, increases in statelevel excise taxes were. Impact of cigarette taxes on smoking prevalence from 2001.
Tax burden evaluation the empirical evidence implies that the size of the corporate tax burden is certainly one of the decisive factors influencing the management of the company in the investment allocation decisions. Where i can find a list of 2015 thomson reuters journals. An archive of annual conference proceedings from 19 to 2015 can be found on jstor. Volume 52, 2020 vol 51, 2019 vol 50, 2018 vol 49, 2017 vol 48, 2016 vol 47, 2015 vol 46, 2014 vol 45, 20 vol 44, 20112012 vol 43, 2011 vol 44, 20112012 vol 43, 2011 vol 44, 20112012. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Journal impact factor 2015 impact factor list 2015 2014. Pdf ranking of tax journals the way forward researchgate. Taxation of corporations and their impact on economic. The journal s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the.
Notably, increases in cigarette tax had the greatest impact on smoking prevalence in younger adults. Journal of accountancy accounting, tax, auditing news. Jun 20, 2016 the most recent impact factors have been published in jcr, journal citation reports. You can be signed in via any or all of the methods shown below at the same time. Journal of small business management wiley online library. One of the largest and most authoritative collections of online journals, books, and research resources, covering life, health, social, and physical sciences. Journal of agricultural biological and environmental statistics. International journals of advanced information science and technology. This is just the link for the journal citation report pdf jcr2015.
Updated list of high journal impact factor economics journals. Note that some journals are not shown here because they are out of topic or missclassified. Accounting can be divided into several fields including financial accounting, management accounting, auditing, and tax accounting. Today our publisher informed us that substance abuses 2015 impact factor has increased to 2. Sign in here to access free tools such as favourites and alerts, or to access. We estimate this relationship in south africa for 20012015. By compiling paper cited references, jif helps to measure research. Journal impact factor jif provides a systematic, objective means to critically evaluate the worlds leading national and international journals, with quantifiable, statistical information based on citation data available in online and print mode. A list of journals of which the data are not published due to anomalous citation patterns found in the 2015 citation data. A study of work group influence in the dutch and belgian tax.
Tax policy and the economy publishes academic research on taxation and government spending with both immediate bearing on policy debates and longerterm interest. Updated list of high journal impact factor accounting journals. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The joint projected impact of product consumption reduction and product reformulation on obesity was 4 to 8 times larger than the projected impact of. Be the first to know when the jofa publishes breaking news about tax, financial reporting, auditing, or other topics. All journal articles featured in applied economics vol 52 issue 25. This monthly issued publication of the european scientific institute, esi embraces a wide range of academic disciplines. Proceedings of the spring symposium appear in either the december 2009present or september issue of the national tax journal. Journals receiving an impact factor for the first time. International tax and public finance serves as an outlet for firstrate original. Members of the national tax association receive the nta network newsletter. In the 1960s, thomson reuters invented the impact factor, a tool for ranking and evaluating journals. Some additional information can be found at the journal citation reports notices page.
A journal impact factor is computed in the journal citation. Select to receive all alerts or just ones for the topics that interest you most. Year impact factor eigenfactor score 3 journal of allergy and clinical immunology 00916749 41,392 12. The report includes 11,877 journals from 81 countries. It aims to promote timely dissemination of research and public discussion of taxrelated issues, from both theoretical and practical perspectives. Financial accounting focuses on the reporting of an organizations financial information, including the preparation of financial statements, to external users of the information, such as investors, regulators and. Superimposed 4 arrows indicate the similar impact factor if median of the 4 journals. The case of eu countries baranova veronika, janickova lenka abstract one of the most debated questions in economy is the relationship between tax rates and economic growth. There are currently 3,592 journals covered in repec.
The journal is now ranked 818 in the substance abuse science category, and 14 in the substance abuse social science category. Blue represents the fiveyear impact factor of the journal. Factors affecting presumptive tax collection in ethiopia. Jun 05, 2015 box 1, presents the exact sentences that the cybercriminals at citefactor used to announce their fake, real time impact factor. Citefactor has continued its work, and, as of late march in 2015, had included 12,178 scientific journals in its impact factor list. Journal impact factor 2012 journal impact factor 2011 name of the publisher 1 international journal of engineering science issn. To calculate the five year impact factor, citations are counted in 2016 to the previous five years and divided by the source items published in the previous five years. World tax journal latest articles 4 may 2020 oecdinternational taxpayers right of defence in the international context. Check the journal citation reports jcr to find the updated data. Simple impact factors for economics journals ideasrepec. The most wellknown indicator in the jcr is the journal impact factor jif. Few journals in this category carry a citation impact factor. This is an impressive accomplishment that points to.
Many countries, including france, italy, japan, spain and the uk, have announced cuts in the corporate statutory tax rate. Journal citation reports 2015 rank full journal title issn total cites journal impact factor 5. Objectives to provide an uptodate analysis on the relationship between excise taxes and the prevalence of cigarette smoking in the united states. Journals at ideas classified alphabetically by name see also impact factors of journals. Jul 27, 2016 the journal impact factor is just such a metric. Access to articles in the most recent issues last two years is restricted to members of the national tax association. Ranks journals in a wide range of disciplines including about 100 law journals. The effect of excise tax increases on cigarette prices in. However, the effects of these increases in reported revenue on tax payments were. This list provides a simple impact factor, computing a ratio of the number of citations by the number of items in the series. Evidence from category c taxpayers in bahir dar city. Citation counts are adjusted to exclude citations from the same series. Especially taxation of corporations has great importance because a corporate tax.
From reputation and discoverability to reach, the 12 aha journals offer the impact you need to influence cardiovascular and stroke science todayand tomorrow. Introduction the effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. Data statistics south africa provided disaggregated cigarette price data, used in the calculation of the consumers price index. Impact factors are calculated for journals selected for and indexed in the science citation index expanded scie or the. Thomson reuters classification for journals full titles for 2015. As per available reports about 20 journals, 20 conferences, 21 workshops are presently dedicated exclusively to economics and about 606190 articles. The mediumterm taxrelated reduction in sugar consumption is estimated to prevent from 40 to 78 new cases of obesity in portugal every year. The fiveyear impact factor is calculated by the following formula. Metrics represent the 3year average for data collected by highwire press, atypon, wolters kluwer, and wiley between 2016 and 2018. The story of fake impact factor companies and how we. From the initial screen, select social sciences edition and view a group of journals by subject category the default. 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. Impact factors are calculated for journals selected for and indexed.
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