To the extent that higher tax rates discourage investment, economic growth will be adversely affected. This measure is roughly analogous to the 5year journal impact factor in that it is a ratio of a journals citation influence to the size of the journals article contribution over a period of five years. 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. For each source journal isi, reference list of each article. Features of proposed gst ambit of gst 1 it is applied to all taxable goods and services except the exempted goods and services and on. Journal of international accounting, auditing and taxation. Vol 26, 2020 vol 25, 2019 vol 24, 2018 vol 23, 2017 vol 22, 2016 vol 21, 2015 vol 20, 2014 vol 19, 20 vol 18, 2012 vol 17, 2011 volume 16, 2010 vol 15, 2009 vol 14, 2008 vol, 2007 vol 12, 2006 vol 11, 2005 vol 10, 2004 vol 9, 2003 vol 8, 2002 vol 7, 2001.
The impact of valueadded tax vat implementation on saudi banks. The elasticity of taxable income with respect to marginal. The taxation rate itself is not approximated only by traditional tax quota, which is char acteristic by. For updated information on article processing charges, and impact factors see the journals websites. Journal list with impact factors university of houston. June 2011 article impact factor iyer rs, rekha m, kumar ts, sarma ps, radhakrishnan k. Impact factor 2010 will be published in 2011 please note the following key points related to journal impact factor.
Journal impact factor will be a quotient factor only and will not be a quality factor. It can be derived that the corporate tax policy can affect consumption, investment activity and employment to some extent. Being listed in the doaj was used as an indicator of whether a journal was open access and to determine if a journal charged apcs. 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. This measure provides a ratio of citations to a journal in a given year to the citable items in the prior two years. Journals impact factor 20022004 impact factors rank abbreviated journal title 2002 2003 2004 average 1 aapg bull 1. The taxable amount of a benefit is reduced by any amount paid by or for the employee. The journal impact factor as a performance indicator. Similar conclusions for corporate taxation provide lee and gordon 2005. Estimating the impacts of the elective single sales factor. New impact factor and pubmed central service from the. In recent time, the impact of paying tax is not felt by payees in nigeria and indeed has put them in doubt and confusion as to the use of the fund by the relevant government in the development of the economy. The impact factor helps evaluate a journals impact compared to others in the same field by measuring the frequency with which recent articles in a journal have been cited in a particular year. I examine the systematic impact of various factors on the reported elasticity estimates.
Giertz this paper critically surveys the large and growing literature estimating the elasticity of taxable income with respect to marginal tax rates using tax return data. Thus, the impact factor of a journal is calculated by dividing the number of current year citations to the source items published in that journal during the previous years. The elasticity of taxable income iza institute of labor economics. Inclusion matters making a difference, 2nd and 3rd december 2016. The user has requested enhancement of the downloaded file.
Blue represents the fiveyear impact factor of the journal. The impact factor of journal is a product of isi, as i stated earlier. An appropriate tax system can lead to the optimal resources allocation and to the increase of economic growth. The journals goal is to bridge the gap between academic researchers and practitioners by publishing papers that.
Impact factor and indexing middle east journal of family. Journal of international accounting, auditing and taxation elsevier. Standard vat rates in 2009 and changes 20092011 in eu member states. Directorate for direct taxation, tax coordination, economic analysis and evaluation. Impact factors assessing journal quality libraries at. Dispersion coefficient of variation of total taxes. Selected journals with impact factor indexed in pubmed. Impact factor 5year impact immediacy index rank abbreviatedjournaltitle issn total cites articles 67 acta geol pol 00015709 415 0. The fiveyear impact factor is calculated by the following formula. Taxation of corporations and their impact on economic.
Journal citation report annually covers science and social science. Abbreviated journal title issn impact factor 85 international journal of quantum chemistry 00207608 2. Several factors may have an impact on the socioeconomic status of singleparent families. The impact factor is a very useful tool for evaluation of journals, but it must be used discreetly. Vol 76, 2020 vol 75, 2019 vol 74, 2018 vol 73, 2017 vol 72, 2016 volume 71, 2015 vol 70, 2014 vol 69, 20 vol 68, 2012 vol 67, 2011 vol 66, 2010 vol 65, 2009 vol 64, 2008 vol 63, 2007 vol 62, 2006 vol 61, 2005 vol 60, 2004 vol 59, 2003 vol 58, 2002 vol. The cardiovascular journal of africa is pleased to announce an increase in its 2011 impact factor to 0. 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. One explanation for ntj having a low journal impact factor is that many u. The impact points in research gate and the impact factor of journals are different from each other. Impact factor can be calculated after completing the minimum of 3 years of publication. The economic and fiscal impact of repealing daca cato. It is a journalfocused indicator that shows the attention a journal attracts.
The most wellknown indicator in the jcr is the journal impact factor jif. The journal of international accounting, auditing and taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. Based on jcr social science edition, fiveyearthe impact factor, current and past annual impact factors are listed under each of these journals. Quality of taxation and the crisis european commission. Alias and soi tho 2011 agreed with ambrose and linneman 2001 and stated that there is a positive relationship among reit size, revenue and profit. Journal of international accounting, auditing and taxation scimago.
A journal impact factor is computed in the journal citatio n report by dividing the number of citations to recent articles i. The journal impact factor is the most commonly applied metric for evaluation of scientific output. Journal impact factor can not be calculated for new journals. Journal citation reports impact factor rankings 2011 people. Impact factors are calculated for journals selected for and indexed in. Elsevier announces 2011 journal impact factor highlights. Furthermore, other studies have focused on the effect of a mothers disability status or the childs health, such as disability or emotional and behavioral health. For a journal that has started publishing in the year 2010, its impact factor will be. Taxation of corporations and their impact on economic growth. Isi journal impact factor 2008 suranaree university of. Taxation efficiency and accounting assisted transparency, insight into a european. Pawel domagala pomeranian medical university in szczecin 34 publications 326 citations see profile all content following this page was uploaded by pawel domagala on 20 june 2017. Other gains in excess of 70% from last year were achieved by. 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.
Taxable fringe benefit guide internal revenue service. Pdf ranking of tax journals a peer perception study. Access to society journal content varies across our titles. The jcr was used to obtain the 2year impact factor for each journal as well as the number of articles published in it in the most recent year available in. Pdf the journal impact factor as a performance indicator. Journal impact factor 2006 number journal name issn impact factor 1 aapg bulletin 01491423 01. Sher and eugene garfield in the 1960s to help select journals for the science citation index15 it is a simple index, easy. 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. The two years line is equivalent to journal impact factor thomson reuters metric. The impact of deferred action for childhood arrivals on unauthorized immigrants, journal of public economics 143 2016. Pdf on jun 1, 2011, alfred tran and others published ranking of tax.
Proponents of eliminating the tangible personal property tax often argue that doing so will boost employment in capitalintensive industries, presumably because businesses will invest some portion of the marginal tax savings in labor. Journal impact factors jcr 2011 iran university of. Racialethnic differences have been raised as a potential determinant of the low socioeconomic status of singleparent families 1,8,9. Primary care doctors management behavior with respect to epilepsy in kerala, southern india.
The international turfgrass society its is a notforprofit scientific organization established in 1969 to encourage research and education in turfgrass science, and to promote personal communication among the international community of turfgrass researchers by organizing international conferences to present turfgrass research and information on all phases of turfgrass production and use. Contact us if you experience any difficulty logging in. Journal impact factor 2014 impact factor list 2012. Isi institute of scientific information defines the top journal and defines them in their database. A critique of the laffer theorems macronarrative consequences for corporate tax avoidance from a global wealth chain perspective. Publishing quality article in an impact factor journals. Journal impact factor 2012 journal impact factor 2011 name of the publisher 1 international journal of engineering science issn. The elasticities of taxable and broad income are key parameters in tax policy analysis. The report includes 11,877 journals from 81 countries. Tax reforms in eu member states 2011 european commission. Access to articles in the most recent issues last two years is restricted to members of the national tax association.
Recommendations and reports centers for disease control. Impact factor, from web statistics unique browsers downloading journal pages, the following impact factors have been calculated. Journal of the international society of sports nutrition. The more a journal is reference more is its impact factor.
Ranking is based on your journal and sort selections. The elasticity of taxable income with respect to marginal tax rates. They conclude that economic growth is the most jeopardized by corporate tax, income tax, and consumption taxes. Additional information on journal, year of publication, source. Impact factor 5year impact factor immediac y index articles cited halflife eigenfacto r score article influence score jcr. This uncalled for practices have definitely made some nigerians want to avoid and evade tax. Journal impact factor impact factor is a journallevel metric. Jcr 2011 rank abbreviated journal title linked to journal information issn total cites impact factor 5year impactor factor immediacy index articles cited halflife eigenfactortm score article influencetm score 4orq j oper res 16194500 aaohn j 08910162 aapg bull 01491423 10.
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