OOIR: Observatory of International Research

Papers

(The median citation count of National Tax Journal 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 2020-11-01 to 2024-11-01.)

Article	Citations
PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT	44
Who Benefits from the Child Tax Credit?	28
U.S. TAX PROGRESSIVITY AND REDISTRIBUTION	20
Tax Loss Measurement	18
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	14
International Tax Competition and Coordination with A Global Minimum Tax	14
Taxing Goods and Services in a Digital Era	14
Generosity Across the Income and Wealth Distributions	13
Income Inequality, Race, and the EITC	13
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	12
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	12
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	11
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	10
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	10
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	9
THE TAX ELASTICITY OF FINANCIAL STATEMENT INCOME	9
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	9
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	9
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	8
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	8
Public Finance and Racism	8
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	7
Open-Economy Public Finance	7
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	7
Leakage From Retirement Savings Accounts In The United States	7

Group Equity and Implicit Discrimination in Tax Systems	6
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	6
The Spending and Consumption Response to A VAT Rate Increase	6
DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?	6
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	6
CORPORATE BEHAVIORAL RESPONSES TO THE TCJA FOR TAX YEARS 2017–2018	5
An Assessment of Global Formula Apportionment	5
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	5
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	5
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	4
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?	4
The Responsiveness of Medicaid Spending to the Federal Subsidy	4
CORPORATE TAX PREFERENCES BEFORE AND AFTER THE TAX CUTS AND JOBS ACT OF 2017	4
Trust, the Pandemic, and Public Policies	4
How Would a Permanent 2021 Child Tax Credit Expansion Affect Poverty and Employment?	4
Digital Tax Arithmetic	4
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	3
Small Business Taxation and Income Inequality: The View from Canada	3
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	3
Design and Evaluation of the Finnish Basic Income Experiment	3
Pillar Two’s Built-In Escape Hatch	3
75 Years of Research on the Property Tax	3
TAXING BOOK PROFITS	3
The Distributional Effects of Property Tax Constraints on School Districts	3
TAXES AS PANDEMIC CONTROLS	3
MOVING FORWARD WITH THE EARNED INCOME TAX CREDIT AND CHILD TAX CREDIT	3
Assessment Caps and the Racial Assessment Gap	3
Wayfairin Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?	3
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	3
Estimating the Distributional Implications of the Tax Cuts and Jobs Act	3
Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market	3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	3
FISCAL RESPONSES TO THE COVID-19 CRISIS IN JAPAN: THE FIRST SIX MONTHS	2
Bias in Tax Progressivity Estimates	2
DOES THE FEDERAL INCOME TAX LAW FAVOR ENTREPRENEURS?	2
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	2
A UNIVERSAL EITC	2
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	2
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	2
Taxes and Firm Size: A 40-Year Perspective	2
Employment, Child Care Spending, and Child Tax Benefits	2
Tax Minimization by French Cohabiting Couples	2
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	2
Stimulus Checks: True-Up and Safe-Harbor Costs	2
Universal Cash Transfers and Inflation	2
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	2
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	2
Market Responses To Voter-Approved Debt	2
Automated Tax Filing: Simulating a Prepopulated Form 1040	2
Synthetic Individual Income Tax Data: Promises and Challenges	2

Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	1
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	1
Temporary Property Tax Relief and Residential Home Sales	1
The Taxation of Capital Income in Canada: Analysis and Directions for Reform	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
EFFECTIVE TAX RATES BY INCOME AND WEALTH CLASS	1
Tax Credit Refundability and Child Care Prices: Evidence from California	1
Average Tax Rates in the Canadian Personal Income Tax	1
The Corporate Alternative Minimum Tax: A Congressional Folly	1
How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old	1
Unemployment Insurance Recipiency During the Covid-19 Pandemic	1
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	1
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	1
Who Cares? Paid Sick Leave Mandates, Caregiving, and Gender	1
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	1
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	1
Tax Compliance in the Amazon	1
Initial Company Responses to the Enactment of the Corporate Alternative Minimum Tax	1
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	1
THE NEW TAX LEGISLATIVE AND REGULATORY PROCESS	1
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	1