OOIR: Observatory of International Research

Papers

(The TQCC of Finanzarchiv is 1. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Revisiting Offsetting Tax Reductions	12
How Does Trust Affect Concessionary Behavior in Tax Bargaining?	8
Assortative Mating and Couple Taxation	4
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?	4
How Should Consumption Be Taxed?	4
Contents	4
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model	3
Plurality Rule, Majority Principle and Indeterminacy in German Elections	3
Institutional Quality and Official Budgetary Forecast Performance in EU Member States	3
Windfall Profits in the German Long-term Care System: Initial Expectation and Variation Over Time	2
Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment	2
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	1
On the Governance of Carbon Dioxide Removal – A Public Economics Perspective	1
Introduction to the Special Issue »Behavioral Taxation«	1
Social versus Individual Work Preferences: Implications for Optimal Income Taxation	1
Politics in Reforming Taxes: Evidence from Developing Countries	1
Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans	1
Group Size, Kant-Nash Interaction, and Public Goods	1
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory	1
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties	1
The European Fiscal Rules and their Complexity – A Systematic Discussion	1
Public Finance Options for Recycling Carbon Tax Revenue in Germany	1
Contents	1
Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment	1
Contents	1

Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	1
Tax Competition and Leviathan with Decentralized Leadership	1