OOIR: Observatory of International Research

Papers

(The median citation count of Finanzarchiv is 0. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2020-04-01 to 2024-04-01.)

Article	Citations
Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment	8
Trust in Government Institutions and Tax Morale	8
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory	7
Covert Racism in Economics	6
Distributional Effects of Carbon Pricing in Germany	4
Corporate Income Tax and Economic Growth: Further Evidence from Canadian Provinces	3
Behavioral Taxation: Opportunities and Challenges	3
Social versus Individual Work Preferences: Implications for Optimal Income Taxation	2
An Annual Wealth Tax: Pros and Cons	2
Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment	2
Organizational-Form Choice and Tax Incentives: Multi-Country Evidence	1
How Does Trust Affect Concessionary Behavior in Tax Bargaining?	1
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?	1
Inspections and Compliance: Enforcement of the Minimum-Wage Law	1
Tax-Haven Investors and Corporate Profitability – Evidence of Profit Shifting by German Affiliates of Multinational Firms	1
Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?	1
Contents	0
A Tax Reform Approach to Commodity Taxation with Families	0
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	0
On the Governance of Carbon Dioxide Removal – A Public Economics Perspective	0
Contents	0
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount? Appendix	0
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment	0
User Prices and Multiplicity in a Simple General Equilibrium Model	0
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply	0

A Cournot Equilibrium between Dark Net Market and Street Market	0
Contents	0
The Taxation of Digital Services as a Rent-Extracting Policy	0
Tax Competition and Leviathan with Decentralized Leadership	0
Contents	0
Contents	0
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	0
Public Finance Options for Recycling Carbon Tax Revenue in Germany	0
Contents	0
Contents	0
Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off	0
Election Cycles in European Public Procurement	0
Fiscal Rules and Income Inequality: The Case of OECD Countries	0
Uncertain Length of Life, Retirement Age, and Pension Design	0
Income Inequality, Government's Redistributive Preferences, and the Extent of Redistribution	0
Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure	0
Does the Marginal Tax Rate Affect Activity in the Informal Sector?	0
Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment	0
Plurality Rule, Majority Principle and Indeterminacy in German Elections	0
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?	0
Contents	0
The Effect of an Employment Subsidy in Persistent Stagnation	0
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model	0
Celebrating a 140-year Tradition	0
Contents	0
Optimal Taxation When the Tax Burden Matters	0
Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal	0
Top Tax Progression and Capital Taxation in Germany	0
Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country	0
Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey	0
Comparison of Educational Subsidy Schemes in an Endogenous Growth Model	0
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties	0
Optimal Wealth Taxation When Wealth Is More Than Just Capital	0
Introduction to the Special Issue »Behavioral Taxation«	0
Contents	0