Beginning with the 2012 model year, these percentages have been modi. May 07, 2012 the journals in which scientists publish can make or break their career. Ranking of tax journals a peer perception study article pdf available in australian tax forum 262. Ntj national tax journal nta national tax association. Journal impact factor impact factor is a journallevel metric. An analysis of factors affecting tax compliance among sme. 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.
For a journal that has started publishing in the year 2010, its impact factor will be. Academic research lacks consensus on the impact of state tax. Jcr classifies 118 journals as food science and technology journals. Pdf ranking of tax journals a peer perception study. Why the impact factor of journals should not be used for evaluating research. The median impact factor is the median value of all journals impact factors in the subject category. 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. 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. Journal list with impact factors university of houston. International journal of engineering science incorporating letters in applied and engineering sciences author information pack table of contents. 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.
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. Taxation of corporations and their impact on economic growth. 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. 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. June 2011 article impact factor iyer rs, rekha m, kumar ts, sarma ps, radhakrishnan k.
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. World tax journal latest articles 4 may 2020 oecdinternational taxpayers right of defence in the international context. 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. For recent quantitative survey of this literature see heckemeyer overesch 20. 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. 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%. Impact factors are calculated for journals selected for and indexed in. Welcome to the may edition of the iba taxes committee newsletter. Access to articles in the most recent issues last two years is restricted to members of the national tax association.
Jul 27, 2016 journals do not calculate their impact factor directly it is calculated and published by thomson reuters. Issues prior to 1988 are available from jstor and other providers. Based on jcr social science edition, fiveyearthe impact factor, current and past annual impact factors are listed under each of these journals. 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. Academic research lacks consensus on the impact of state. Journal impact factor 2012 journal impact factor 2011 name of the publisher 1 international journal of engineering science issn. List of publications in journals having if impact factor.
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. Utility of diffusion tensor imaging tractography in decision making for extratemporal resective epilepsy surgery. International journal of business and social science vol. Impact factor, from web statistics unique browsers downloading journal pages, the following impact factors have been calculated. Impact of tax administration on government revenue in a. Impact factor journal impact factor list 2011 20 2012.
Publications for november 2011 publication impact factor radhakrishnan a, james js, kesavadas c, thomas b, bahuleyan b, abraham m, radhakrishnan k. Similar conclusions for corporate taxation provide lee and gordon 2005. New impact factor and pubmed central service from the. A scientific journal in the area of international, comparative and regional taxation from a legal and an economic perspective. Multinational firms, journal of public economics, pp. 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. A scientist must publish in leading journals, with high journal impact factor jif, you can see it presented proudly on. Understanding the journal impact factor part two scientific. Blue represents the fiveyear impact factor of the journal. Impact factor 2010 will be published in 2011 please note the following key points related to journal impact factor. The results suggested that every 1% increase in corruption decreases tax revenue by 0. Comparative medicine and jaalas impact factors 2011 impact factor quartile of journal of allergy and clinical immunology is q1. Taxation of corporations and their impact on economic. There is already a considerable literature on the subject of tax compliance.
A distributional analysis of the tax systems in all 50 states. What are the time, total tax rate and number of payments necessary for a local. Effects of taxes on economic behavior dash harvard. The main forms of tax collected are 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. For the direct taxes, it is levied on individuals, and factors of productions e. These percentages were based on estimates by gentry and hubbard 1996 and randolph 2006. Selected journals with impact factor indexed in pubmed.
Alm 1992 advances tax compliance as accounting for reportable income together with paying taxes in compliance with applicable laws, regulation and court decisions. Impact factor 5year impact factor immediac y index articles cited halflife eigenfacto r score article influence score jcr. A retrospective evaluation of elements of the eu vat system. The effect of tax socialization, tax knowledge, expediency of. 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. Ramalho and andrei shleifer american economic journal. Journal of economic perspectivesvolume 25, number 4fall 2011pages 165190.
Also, the overall science average impact factor is about unity. 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. Impact factors are calculated for journals selected for and indexed in the science citation index expanded scie or the. Journals do not calculate their impact factor directly it is calculated and published by thomson reuters. The more narrow the scope, the lower the impact factor, but this doesnt mean its not worthy of praise to. 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%.
For updated information on article processing charges, and impact factors see the journals websites. Naas rating rating of scientific journals 2011 effective from jan 1, 2012 s. Description audience impact factor abstracting and indexing editorial board guide for authors p. Tax compliance 201 social norms and panayiotis nicolaides. I publish only in ophthalmology journals which tend to average between 25. The journals in which scientists publish can make or break their career. However, indirect taxes are levied on goods and services e. 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. Understanding the journal impact factor part one scientific. The ratio indicates the importance of the government as a provider of public goods and the signi. They conclude that economic growth is the most jeopardized by corporate tax, income tax, and consumption taxes. Publishers have long celebrated strong impact factors. The journal takes a wideangle approach to taxpayers and tax topics, covering individuals and corporations, estates and trusts, partnerships and.
Publications for november 2011 publication impact factor. Journal issn cites if 2009 5year ave acta materialia 596454 23367 3. 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 fiveyear impact factor is calculated by the following formula. The cardiovascular journal of africa is pleased to announce an increase in its 2011 impact factor to 0. Impact factor journal impact factor list 2010 20 2012. List of publications in journals having if impact factor s. 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. Primary care doctors management behavior with respect to epilepsy in kerala, southern india. Feb 19, 2020 why the impact factor of journals should not be used for evaluating research.
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