Access to society journal content varies across our titles. Total cites the total number of times that a journal was cited by all thomson reuters indexed journals in 2017. Secondary materials law legal citation mcgill guide quick. This paper, in two parts, is the foundation of the theory of optimal taxation. However, the nature of tax competition will change as a result of beps. Parent organizations did not report revenue and operating margins by journal. 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 am lab 00447749 284 0. Access to articles in the most recent issues last two years is restricted to members of the national tax association. All pdf papers are searchable using the find utility in adobe acrobat reader. Pdf the 2011 journal citation reports and the impact. The report describes the different taxbenefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. However, many people strongly dislike paying taxes. If you have access to a journal via a society or association membership, please browse to your society journal, select an article to view, and follow the instructions in this box. Tax reforms in eu member states european commission europa.
To help you compare journals and discover which are the most significant to you, journal citation reports can show. Journal citation reports allows you to evaluate and compare journals using citation data drawn from approximately 12,000 scholarly and technical journals and conference proceedings from approximately 3,300 publishers in over 60 countries. On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, the present research investigates the effects of media reports on aggressive and responsible corporate tax strategies ctss on corporate success with consumers. After beps, tax competition policies are likely to become more ratebased. From basic research to policy recommendations by peter diamond and emmanuel saez. The most wellknown indicator in the jcr is the journal impact factor jif. Select either the science or social sciences edition and the year. Journal citation reports jcr is an annual publication by clarivate analytics previously the intellectual property of thomson reuters. It can be derived that the corporate tax policy can affect consumption. Contemporary accounting research wiley online library. Data from february to september in 2009 and 2010 were analysed ie, data. Manuscripts analyzing tax issue of countries other than the u.
The annual journal citation reports includes several statistics and figures, the key figure being journal impact factor. Lundh a, barbateskovic m, hrobjartsson a, gotzsche pc. The cpa journal is a publication of the new york state society of cpas, and is internationally recognized as an outstanding, technicalrefereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Journal article with doi journal article without doi journal article, 7 or less authors. It offers a unique perspective for journal evaluation and comparison by accumulating and tabulating citation and article counts from virtually all specialties in the sciences, social sciences, and technology fields. This paper aims to estimate the consequences of an additional 20% tax on sugarsweetened beverages ssbs on health and health care expenditure. 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 adv data anal classi 18625347 33 0. Published in volume 25, issue 4, pages 16590 of journal of economic perspectives, fall 2011, abstract.
Common journal title abbreviations can be found in appendix d. Incitestm journal citation reports quick reference guide your user account for accessing saved journal lists and reports search for a journal by name, issn, or jcr abbreviation choose one or more categories for analysis filter by edition or open access status. If you are in doubt about how much information to include, provide a copy of the title page of the work in question. Those can be citations made to items within a journal or citations made from a journal to others. Niche publications are not necessarily isolated from the more general literature. Optimal taxation in theory and practice 060109 final. It provides information about academic journals in the natural sciences and social sciences, including impact factors. To use journal citation reports, follow the steps below. Op timal taxation in theory and practice the harvard community has made this article openly available. Learn the basics journal citation reports libguides at.
Description of the jcr journal population based on the number of citations received, number of source items, impact factor, immediacy index and cited halflife. By improving the design of their tax systems, eu member states can improve their. Gregory, matthew charles weinzierl, and danny ferris yagan. A halflife in the context of the jcr is the median age of cited objects. Impact of the 2010 tobacco tax increase in australia on. The journal of the american taxation association, vol. Citation counts are biased in favor of subfields of economics with the largest popu. Pdf on jun 1, 2012, carlos f santos and others published the 2011 journal citation reports and the impact factor of the journal of applied oral science find, read and cite all the research you. We used lifetablebased epidemiological modelling to examine the potential impact of a 20% valoric tax on ssbs on total lifetime. American accounting association the ata journal of legal. The journal of world business is a premier journal in the field of international business with a history dating to 1965 with the founding of the columbia journal of world business. Click on the journal title to see journal information, impact factor, immediacy index.
Journal citation reports journal citation reports jcr is a database for finding journal impact, especially impact factor, and relationship between citing and cited journals in web of science database. International tax and public finance serves as an outlet for firstrate original. Internal in journal citation reports on the isi web of knowledge 8. The journal citation reports jcr is a database for journal evaluation published by the thompson corporation, the same company that publishes web of science science citation index. Journal citation reports indiana university libraries. Citation machine helps students and professionals properly credit the information that they use. Select an option to search for a specific journal, or to view a group of journals. Before beps, tax competition policies were a mix of low statutory rates and specialised regimes designed to accommodate specific activities or transactions. Contact us if you experience any difficulty logging in. View table of contents for journal of economic surveys volume 34 issue 2. An updated ranking of academic journals in economics. Participants were adult aged 20 australians alive in 2010, who were modelled over their remaining lifetime. Journal of competitiveness taxation of corporations and their impact on economic growth. The cpa journal the voice of the accounting profession.
We conduct an update of the ranking of economic journals by kalaitzi dakis. Transparency in reporting of conflict of interest is an increasingly important aspect of publication in medical journals. It has been integrated with the web of science and is accessed from the web of sciencecore collections. International tax and public finance home springer. Cite your journal article in american psychological association 6th edition format for free. Year impact factor immediacy index article influence score acad manage rev 7. Gaming the impact factor puts journal in timeout the. This paper presents the case for tax progressivity based on recent results in opti. Social norms moderate the effect of tax system on tax evasion. Mimas are pleased to advise that the latest journal citation report 2011 data is now available to institutions that subscribe to jcr.
Reporting bias and monitoring in clean development mechanism projects. Virtually all specialties in the areas of science and technology are. Two descriptive metrics in the journal citation reports help us understand this for each individual journal for each year. Tax collection is critical for the proper functioning of society. Unuwider believes that research is a global public good and supports open access. The vat policy gap is calculated as the ratio of the vat theoretical tax liability. The isi server provides indexing of major international journals and proceedings. Journal citation reports aggregates the meaningful connections of citations created by the research community through the delivery of a rich array of publisherindependent data, metrics and analysis of the worlds most impactful journals included in the science citation index expanded scie and social sciences citation index ssci, part of the web of science core collection. This report is also published as european economy institutional paper 0082015 from the. By means of two laboratory experiments n 150, 360, we analyze the effects of the ctss on corporate reputation. Journal citation reports using isi web of knowledge journal performance metrics offer a systematic, objective means to critically evaluate the worlds leading journals linda galloway syracuse university library march2010. Journal impact factor, despite being widely used, is not well understood. For information about journal activity and data, view the journal of the american taxation association journal information packet by clicking the thumbnail above. This release of journal citation reports provides 2011 data.
Publication of large industrysupported trials may generate many citations and journal income through reprint sales. Report of proceedings of the seventieth conference report. Incitestm journal citation reports quick reference. Taxation of corporations and their impact on economic. American accounting association the journal of the. The web of knowledge 2007 journal citation report on ntj12 shows that based on the ssci. Zzr llxno qjyzxjn journal of cell kn wjsnow pzwju wjqljwrvr journal of cell biology, journal of cellular biochemistry, journal of cellular. Thomson reuters journal citation reports ranking by category. Amnesty international, amnesty international report 2011. A detailed examination of the corporateowned life insurance shelter. Citation reports aggregates citations to our selected core of journals, allowing this vast network of.
Legal tax research articles in all areas areappropriate for the journal, including state and local taxation, internationaltaxation, estate and gift tax law, and federal income taxation. In the 2004 journal selfcitation study phil mentioned, we didnt find a strong association between a small number of journals in a subject and a high journal selfcitation rate. Journal impact measurements reflect the importance of a particular journal in a field and take into account the number of articles published per year and the number of citations to articles published in that journal. Jwb publishes cuttingedge research that reflects important developments in the global business environment and advances new theoretical directions and ways of thinking about global phenomena. The journal publishes the highest quality basic and clinical research related to the rheumatic diseases, encompassing a wide range of areas of. It uses citation data drawn from over 5,900 journals from over 3,300 publishers worldwide.
The intelligence, technology and human expertise you need to find trusted answers. Finding impact factors via journal citation reports. 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. Clicking on a journal title will allow you to see more information, such as how the impact factor was determined, the number of self cites for that journal, etc. The impact of a tax on sugarsweetened beverages on health. The journal of business ethics publishes only original articles from a wide. Although this distaste could be rational on economic grounds, the authors show that this attitude extends beyond simply disliking the costs incurred and affects behavior in counternormative ways. American accounting association journal table of contents. This report documents mozmod, the southmod model developed for mozambique. Finances of the publishers of the most highly cited us medical journals.
Contemporary accounting research car, the premiere research journal of the canadian. Online journal, my jurnal, myjurnal, my journal, my journal, mycite, my cite, mycite, academic journal, university online journal, university academic journal. All references must be in foundation style refer to canadian tax foundation style guide, 5th ed. Edited by cpas for cpas, it aims to provide accounting and other financial professionals with. To search for a specific journal, you may search by full or abbreviated journal title, title word, or issn.
1286 1348 1255 366 1042 375 586 881 635 1356 1174 1064 536 727 1392 995 1436 813 572 1530 555 1318 648 1224 296 1155 1574 407 749 1344 1119 1600 1317 1045 1254 1087 68 1443 924 216 1475 621 325 663 414 887 656 1398 1171 257