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Citation Profile [Updated: 2026-07-12 16:53:14]
5 Years H Index
5
Impact Factor (IF)
0.09
5 Years IF
0.06
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
2013 0 0.53 0 0 19 19 3 1 0 0 0 0 0.23
2014 0 0.52 0 0 13 32 17 1 19 19 0 0 0.22
2015 0.03 0.52 0.06 0.03 18 50 32 3 4 32 1 32 1 0 2 0.11 0.21
2016 0.13 0.49 0.1 0.08 11 61 32 6 10 31 4 50 4 0 2 0.18 0.2
2017 0.31 0.51 0.23 0.26 16 77 4 18 28 29 9 61 16 0 0 0.2
2018 0.07 0.52 0.07 0.08 15 92 0 6 34 27 2 77 6 0 0 0.22
2019 0.06 0.53 0.12 0.16 29 121 15 15 49 31 2 73 12 0 1 0.03 0.21
2020 0 0.63 0.05 0.08 33 154 8 7 56 44 89 7 0 0 0.3
2021 0.13 0.72 0.12 0.11 34 188 8 22 78 62 8 104 11 0 1 0.03 0.26
2022 0.07 0.71 0.11 0.07 36 224 8 24 102 67 5 127 9 0 0 0.21
2023 0.06 0.66 0.06 0.07 38 262 4 17 119 70 4 147 10 0 0 0.19
2024 0.03 0.7 0.04 0.02 15 277 0 11 130 74 2 170 4 0 0 0.2
2025 0.09 0.93 0.06 0.06 19 296 1 19 149 53 5 156 9 0 2 0.11 0.27
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
#YearTitleCited
12016Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Veall, Michael ; Brooks, Neil ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30.

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18
22015Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660.

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17
32016Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Bird, Richard ; Smart, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442.

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8
42014Challenges in Shifting Canadian Taxation Toward Consumption. (2014). Spiro, Peter ; Kesselman, Jonathan Rhys. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:1:p:1-41.

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5
52014User Fee Design by Canadian Municipalities: Considerations Arising from the Case Law. (2014). Tedds, Lindsay. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:635-670.

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5
62022Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda. (2022). Martinez-Vazquez, Jorge ; Bahl, Roy. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:supp:p:69-96.

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5
72019The Digital Services Tax on the Verge of Implementation. (2019). Cui, Wei. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1135.

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5
82015Policy Forum: Effective Tax Rates for Multinationals--The Role of Tax Incentives and Tax Planning. (2015). Klemm, Alexander ; Clark, Steven W. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:133-148.

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5
92019An Empirical Analysis of the Displacement Effect of TFSAs on RRSPs. (2019). Zhang, LU ; Berger, Leslie ; Farrar, Jonathan. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:2:p:309-333.

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3
102015Policy Forum: Taxation of Machinery and Equipment and Linear Property in Alberta. (2015). Dahlby, Bev ; Conger, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:487-499.

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3
112019Policy Forum: Is Accelerated Depreciation Good or Misguided Tax Policy?. (2019). Mintz, Jack ; Bazel, Philip. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:1:p:41-55.

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3
122021Policy Forum: First Nation Property Taxation and Governance in British Columbia. (2021). Hickey, Ross. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:873-887.

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3
132023Government Funding of Charities Serving Indigenous Peoples. (2023). Devlin, Rose Anne ; Planatscher, Michela. In: Canadian Tax Journal. RePEc:ctf:journl:v:71:y:2023:i:3:p:701-730.

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3
142019Sharing Tax Information in the 21st Century: Big Data Flows and Taxpayers as Data Subjects. (2019). Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1179.

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2
152021Policy Forum: Re-Envisaging the Canada Revenue Agency—From Tax Collector to Benefit Delivery Agent. (2021). Tedds, Lindsay ; Petit, Gillian ; Green, David ; Kesselman, Jonathan Rhys. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:99-114.

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2
162016Policy Forum: The Case Against Boutique Tax Credits and Similar Tax Expenditures. (2016). Brooks, Neil. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:65-133.

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2
172022Policy Forum: Trade Policy Pain for Marginal Climate Gain? The Complex Case for Border Carbon Adjustments in Canada. (2022). Lilly, Meredith B ; Walter, Emily M ; Balkissoon, Dev. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:57-72.

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2
182014Policy Forum: Piecemeal Tax Reform Ideas for Canada--Lessons from Principles and Practice. (2014). Boadway, Robin. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:1029-1059.

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2
192021Policy Forum: In Defence of the First Nations Fiscal Management Act. (2021). le Dressay, Andre. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:829-833.

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2
202016Coercion, Persuasion, and Tax Compliance: The Case of Large Corporate Taxpayers. (2016). Akhand, Zakir ; Hubbard, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:31-63.

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2
212025Policy Forum: On the Way to a Distance-Based Tax?. (2025). Meloche, Jean-Philippe ; Godbout, Luc ; Robert-Angers, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:73:y:2025:i:1:p:57-75.

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2
222020Impact of Tax Advisers and Corrupt Tax Auditors on Taxpayer Compliance. (2020). Trivedi, Viswanath Umashanker ; Mawani, Amin. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:801-832.

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2
232015Top-End Progressivity and Federal Tax Preferences in Canada: Estimates from Personal Income Tax Data. (2015). Veall, Michael ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:661-688.

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2
242021Policy Forum: A Critical Analysis of Property Taxation Under the First Nations Fiscal Management Act as a Self-Government Tool. (2021). Boissonneault, Audrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:799-812.

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2
252020Tax Literacy: A Canadian Perspective. (2020). Godbout, Luc ; Guay, Jean-Herman ; Genest-Gregoire, Antoine ; Pham, Anthony. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:4:p:987-1007.

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2
262021Policy Forum: The Taxation of Capital Gains—Principles, Practice, and Directions for Reform. (2021). Advani, Arun. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:4:p:1231-1250.

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2
272016Policy Forum: The Financial Activities Tax. (2016). Keen, Michael ; Krelove, Russell ; Norregaard, John. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:389-400.

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2
282013Policy Forum: The End of Transfer Pricing?. (2013). Couzin, Robert. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:1:p:159-178.

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2
292017Policy Forum: Charities and Political Activities (A Tempest in a Teapot?). (2017). Devlin, Rose Anne. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:2:p:367-378.

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2
302014Estimates of the Number of Guaranteed Income Supplement Recipients Who Receive Income from Registered Retirement Savings Plans. (2014). Veall, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:2:p:383-399.

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2
312014Rethinking RRIF Withdrawals: New Rates and Methodologies for New Realities. (2014). Milevsky, Moshe. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:4:p:971-983.

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2
322020Current Tax Reading. (2020). Li, Jinyan ; MacNaughton, Alan. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:909-929.

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2
332015Policy Forum: Private Companies, Professionals, and Income Splitting--Recent Canadian Experience. (2015). Legree, Scott ; Wolfson, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:717-737.

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2
342017Policy Forum: Patent Box Regimes--A Vehicle for Innovation and Sustainable Economic Growth. (2017). Hausch, Joanne ; de Luca, Albert. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:1:p:39-60.

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2
352015Policy Forum: Resource Rent Taxation--Experiences from Australia. (2015). Mayo, Wayne. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:2:p:469-486.

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1
362019Policy Forum: International Effects of the 2017 US Tax Reform--A View from the Front Line. (2019). Liu, Li ; Keen, Michael ; Harris, Peter. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:1:p:27-39.

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1
372020Policy Forum: The Case for an Annual Net Wealth Tax. (2020). Sanger, Toby ; Jackson, Andrew. In: Canadian Tax Journal. RePEc:ctf:journl:v:68:y:2020:i:3:p:835-850.

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1
382015Policy Forum: Mountains and Molehills--Effects of the Small Business Deduction. (2015). Mallett, Ted. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:691-704.

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1
392023Policy Forum: Non-Fungible Tokens and Their Income Tax Treatment. (2023). Gheorghiu, Laura. In: Canadian Tax Journal. RePEc:ctf:journl:v:71:y:2023:i:1:p:83-99.

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1
402013J.L. Ilsley and the Transformation of the Canadian Tax System: 1939-1943. (2013). Campbell, Colin. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:633-670.

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1
412019A New Global Tax Deal for the Digital Age. (2019). Magalhaes, Tarcisio Diniz ; Christians, Allison. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1153.

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1
422015The Disjunction Between Corporate Residence and Corporate Taxation: Is Improvement Possible?. (2015). Loomer, Geoffrey. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:1:p:91-132.

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1
432021Policy Forum: Should the Canada Revenue Agency Also Be a Social Benefits Agency?. (2021). Schwartz, Saul ; Robson, Jennifer. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:1:p:87-98.

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1
442022Policy Forum: Border Carbon Adjustments—Four Practical Challenges. (2022). Moffatt, Mike ; Bernstein, Michael ; Boessenkool, Ken ; Cosbey, Aaron. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:1:p:41-56.

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1
452018Finances of the Nation: Final and Unalterable--But Up for Negotiation: Federal-Provincial Transfers in Canada. (2018). Tombe, Trevor. In: Canadian Tax Journal. RePEc:ctf:journl:v:66:y:2018:i:4:p:871-917.

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1
462016Policy Forum: Canadas GST and Financial Services--Where Are We Now and Where Could We Be?. (2016). Gendron, Pierre-Pascal. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:401-416.

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1
472013Awareness and Use of Canadas Childrens Fitness Tax Credit. (2013). Fisher, Koren L ; Chad, Karen E ; Cameron, Christine ; Reeder, Bruce ; von Tigerstrom, Barbara ; Mawani, Amin ; Larre, Tamara ; Tremblay, Mark S. In: Canadian Tax Journal. RePEc:ctf:journl:v:61:y:2013:i:3:p:599-632.

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1
482017Policy Forum: Whistleblowers and the Evidentiary Challenges in Offshore Tax Evasion Cases. (2017). Chodikoff, David W. In: Canadian Tax Journal. RePEc:ctf:journl:v:65:y:2017:i:3:p:637-649.

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1
492024Finances of the Nation: Federal and Provincial Income Support Programs for Seniors in Canada. (2024). Schirle, Tammy. In: Canadian Tax Journal. RePEc:ctf:journl:v:72:y:2024:i:3:p:649-669.

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1
502014FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA. (2014). Berg, Roy A ; Barba, Paul M. In: Canadian Tax Journal. RePEc:ctf:journl:v:62:y:2014:i:3:p:587-633.

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1
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12022Perspectives in Fiscal Decentralization: Challenges and the Unfinished Agenda. (2022). Martinez-Vazquez, Jorge ; Bahl, Roy. In: Canadian Tax Journal. RePEc:ctf:journl:v:70:y:2022:i:supp:p:69-96.

Full description at Econpapers || Download paper

5
22016Piercing the Veil: Private Corporations and the Income of the Affluent. (2016). Veall, Michael ; Brooks, Neil ; Wolfson, Michael ; Murphy, Brian. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:1:p:1-30.

Full description at Econpapers || Download paper

3
32023Government Funding of Charities Serving Indigenous Peoples. (2023). Devlin, Rose Anne ; Planatscher, Michela. In: Canadian Tax Journal. RePEc:ctf:journl:v:71:y:2023:i:3:p:701-730.

Full description at Econpapers || Download paper

3
42021Policy Forum: First Nation Property Taxation and Governance in British Columbia. (2021). Hickey, Ross. In: Canadian Tax Journal. RePEc:ctf:journl:v:69:y:2021:i:3:p:873-887.

Full description at Econpapers || Download paper

2
52019The Digital Services Tax on the Verge of Implementation. (2019). Cui, Wei. In: Canadian Tax Journal. RePEc:ctf:journl:v:67:y:2019:i:4:p:1135.

Full description at Econpapers || Download paper

2
62015Country-by-Country Reporting and Commercial Confidentiality. (2015). MacArthur, Carl D ; Cockfield, Arthur J. In: Canadian Tax Journal. RePEc:ctf:journl:v:63:y:2015:i:3:p:627-660.

Full description at Econpapers || Download paper

2
72025Policy Forum: On the Way to a Distance-Based Tax?. (2025). Meloche, Jean-Philippe ; Godbout, Luc ; Robert-Angers, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:73:y:2025:i:1:p:57-75.

Full description at Econpapers || Download paper

2
82016Finances of the Nation: Taxing Consumption in Canada: Rates, Revenues, and Redistribution. (2016). Bird, Richard ; Smart, Michael. In: Canadian Tax Journal. RePEc:ctf:journl:v:64:y:2016:i:2:p:417-442.

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2
Citing documents used to compute impact factor: 5
YearTitle
2025Cryptocurrency Taxation: A Bibliometric Analysis and Emerging Trends. (2025). Cora, Ana-Maria Georgiana ; Bunget, Ovidiu-Constantin ; Balea-Stanciu, Maria-Roxana ; Sumnaru, Anca-Diana ; Lazea, Georgiana-Iulia. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:37-:d:1604413.

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2025Crowding Out of Private Contributions by Government Funding: The Importance of Charitable Activities and Population Served. (2025). Devlin, Rose Anne ; Planatscher, Michela. In: Working Papers. RePEc:ott:wpaper:2506e.

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2025Charitable activities and ‘wellbeing’ in indigenous communities. (2025). Devlin, Rose Anne ; Planatscher, Michela. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:5:d:10.1007_s10797-024-09874-5.

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2025From Soil to Servers: Persistent Neglect of Land Resources and Its Looming Repetition for Users in the Digital Age. (2025). Zdilek, Nsal. In: Land. RePEc:gam:jlands:v:14:y:2025:i:2:p:341-:d:1585980.

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2025Equitable Longevity Risk Sharing or, the raison d\^etre for a First Nations Pension Plan. (2025). Milevsky, Moshe ; Salisbury, Thomas S ; Allen, Robyn. In: Papers. RePEc:arx:papers:2512.00122.

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Recent citations
Recent citations received in 2025

YearCiting document
2025Investigating the determinants of e-commerce driven deliveries. (2025). Vaillancourt, Francois ; Grine, Feriel ; Milord, Brigitte ; Trpanier, Martin ; Meloche, Jean-Philippe. In: CIRANO Papers. RePEc:cir:circah:2025pj-15.

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2025Eco-Fiscal Tools and Municipal Finance: Current Practices and Opportunities. (2025). Tremblay-Racicot, Fanny ; Meloche, Jean-Philippe. In: IMFG Papers. RePEc:mfg:wpaper:71.

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Recent citations received in 2023

YearCiting document

Recent citations received in 2022

YearCiting document