We used lifetablebased epidemiological modelling to examine the potential impact of a 20% valoric tax on ssbs on total lifetime. Participants were adult aged 20 australians alive in 2010, who were modelled over their remaining lifetime. Journal impact factor, despite being widely used, is not well understood. Social norms moderate the effect of tax system on tax evasion. American accounting association the ata journal of legal. 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. The annual journal citation reports includes several statistics and figures, the key figure being journal impact factor. Impact of the 2010 tobacco tax increase in australia on. Contemporary accounting research wiley online library. Secondary materials law legal citation mcgill guide quick.
Parent organizations did not report revenue and operating margins by journal. Manuscripts analyzing tax issue of countries other than the u. Internal in journal citation reports on the isi web of knowledge 8. Virtually all specialties in the areas of science and technology are. International tax and public finance serves as an outlet for firstrate original. Journal citation reports indiana university libraries. Description of the jcr journal population based on the number of citations received, number of source items, impact factor, immediacy index and cited halflife. Niche publications are not necessarily isolated from the more general literature. 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. Click on the journal title to see journal information, impact factor, immediacy index. To learn more about any of the data in journal citation reports, use the i icon. Mimas are pleased to advise that the latest journal citation report 2011 data is now available to institutions that subscribe to jcr. Finances of the publishers of the most highly cited us medical journals.
Op timal taxation in theory and practice the harvard community has made this article openly available. However, many people strongly dislike paying taxes. Reporting bias and monitoring in clean development mechanism projects. By means of two laboratory experiments n 150, 360, we analyze the effects of the ctss on corporate reputation. Learn the basics journal citation reports libguides at. 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. Contemporary accounting research car, the premiere research journal of the canadian. However, the nature of tax competition will change as a result of beps. Total cites the total number of times that a journal was cited by all thomson reuters indexed journals in 2017. To help you compare journals and discover which are the most significant to you, journal citation reports can show. To search for a specific journal, you may search by full or abbreviated journal title, title word, or issn. This paper aims to estimate the consequences of an additional 20% tax on sugarsweetened beverages ssbs on health and health care expenditure.
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. Common journal title abbreviations can be found in appendix d. Gregory, matthew charles weinzierl, and danny ferris yagan. Citation machine helps students and professionals properly credit the information that they use. View table of contents for journal of economic surveys volume 34 issue 2.
It can be derived that the corporate tax policy can affect consumption. 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. Two descriptive metrics in the journal citation reports help us understand this for each individual journal for each year. Report of proceedings of the seventieth conference report. Contact us if you experience any difficulty logging in.
Lundh a, barbateskovic m, hrobjartsson a, gotzsche pc. Access to society journal content varies across our titles. Publication of large industrysupported trials may generate many citations and journal income through reprint sales. 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. 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. The intelligence, technology and human expertise you need to find trusted answers. Year impact factor immediacy index article influence score acad manage rev 7. The most wellknown indicator in the jcr is the journal impact factor jif. Select an option to search for a specific journal, or to view a group of journals. Citation reports aggregates citations to our selected core of journals, allowing this vast network of. 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 release of journal citation reports provides 2011 data. We conduct an update of the ranking of economic journals by kalaitzi dakis. Unuwider believes that research is a global public good and supports open access. The journal of the american taxation association, vol. This report documents mozmod, the southmod model developed for mozambique. American accounting association the journal of the.
Pdf the 2011 journal citation reports and the impact. We contacted journal editors and retrieved tax information on income from industry sources. 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. A detailed examination of the corporateowned life insurance shelter. By improving the design of their tax systems, eu member states can improve their.
Edited by cpas for cpas, it aims to provide accounting and other financial professionals with. The report includes 11,877 journals from 81 countries. Incitestm journal citation reports quick reference. Amnesty international, amnesty international report 2011. Transparency in reporting of conflict of interest is an increasingly important aspect of publication in medical journals. Cite your journal article in american psychological association 6th edition format for free. 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. Select either the science or social sciences edition and the year. Taxation of corporations and their impact on economic. The cancer institute nsw new south wales tobacco tracking survey citts is a continuous tracking telephone survey conducting about 50 interviews per week.
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. Author can get information about international journal impact factor, proceedings research papers and information on upcoming events. It has been integrated with the web of science and is accessed from the web of sciencecore collections. Published in volume 25, issue 4, pages 16590 of journal of economic perspectives, fall 2011, abstract. Optimal taxation in theory and practice 060109 final. Gaming the impact factor puts journal in timeout the. An updated ranking of academic journals in economics. From basic research to policy recommendations by peter diamond and emmanuel saez.
The cpa journal the voice of the accounting profession. American accounting association journal table of contents. If you are in doubt about how much information to include, provide a copy of the title page of the work in question. To use journal citation reports, follow the steps below. 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 isi server provides indexing of major international journals and proceedings. 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. It provides information about academic journals in the natural sciences and social sciences, including impact factors. International tax and public finance home springer.
Before beps, tax competition policies were a mix of low statutory rates and specialised regimes designed to accommodate specific activities or transactions. The vat policy gap is calculated as the ratio of the vat theoretical tax liability. Journal citation reports jcr is an annual publication by clarivate analytics previously the intellectual property of thomson reuters. After beps, tax competition policies are likely to become more ratebased. It uses citation data drawn from over 5,900 journals from over 3,300 publishers worldwide. 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. The impact of a tax on sugarsweetened beverages on health. Finding impact factors via journal citation reports. 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. Tax collection is critical for the proper functioning of society. 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.
This paper presents the case for tax progressivity based on recent results in opti. 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. This report is also published as european economy institutional paper 0082015 from the. This paper, in two parts, is the foundation of the theory of optimal taxation.
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. 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. The web of knowledge 2007 journal citation report on ntj12 shows that based on the ssci. Journal article with doi journal article without doi journal article, 7 or less authors. Data from february to september in 2009 and 2010 were analysed ie, data. The journal publishes the highest quality basic and clinical research related to the rheumatic diseases, encompassing a wide range of areas of. 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. Journal of competitiveness taxation of corporations and their impact on economic growth.
The journal of business ethics publishes only original articles from a wide. 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. Tax reforms in eu member states european commission europa. 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. To read the latest editor report, click the doi link below.
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