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 2020-04-01 to 2024-04-01.)

Article	Citations
IMPLICATIONS OF THE COVID-19 PANDEMIC FOR STATE GOVERNMENT TAX REVENUES	51
THE FISCAL EFFECTS OF THE COVID-19 PANDEMIC ON CITIES	40
PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT	38
FISCAL RESPONSES TO THE COVID-19 CRISIS IN JAPAN	31
COVID-19, THE CARES ACT, AND FAMILIES’ FINANCIAL SECURITY	28
COMMUNICATING TAX PENALTIES TO DELINQUENT TAXPAYERS	27
STATE AND LOCAL GOVERNMENT FINANCES IN THE COVID-19 ERA	25
U.S. TAX PROGRESSIVITY AND REDISTRIBUTION	19
TAXING THE POTENCY OF SIN GOODS	18
Who Benefits from the Child Tax Credit?	15
NORWEGIAN AND U.S. POLICIES ALLEVIATE BUSINESS VULNERABILITY DUE TO THE COVID-19 SHOCK EQUALLY WELL	14
Taxing Goods and Services in a Digital Era	13
Income Inequality, Race, and the EITC	12
CIGARETTE TAXES AND TEEN MARIJUANA USE	12
FISCAL POLICIES AMID A PANDEMIC	10
CYCLICALITY OF THE U.S. SAFETY NET	10
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	10
Tax Loss Measurement	10
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	10
International Tax Competition and Coordination with A Global Minimum Tax	9
Generosity Across the Income and Wealth Distributions	9
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	8
INFORMATION EXCHANGE AND TAX HAVEN INVESTMENT IN OECD SECURITIES MARKETS	8
FEDERAL AID TO SCHOOL DISTRICTS DURING THE COVID-19 RECESSION	8
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	7

The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	7
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	7
Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	7
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	7
Open-Economy Public Finance	7
THE TAX ELASTICITY OF FINANCIAL STATEMENT INCOME	7
Group Equity and Implicit Discrimination in Tax Systems	6
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	6
MARIJUANA TAXATION AND IMPERFECT COMPETITION	6
Public Finance and Racism	6
Leakage From Retirement Savings Accounts In The United States	6
U.K. COVID-19 DIARY	5
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	5
A TALE OF TWO WAGE SUBSIDIES	5
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	5
The Spending and Consumption Response to A VAT Rate Increase	5
PUBLIC FINANCE RESPONSES TO COVID-19 IN KOREA	5
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
A UNIFIED PERSPECTIVE ON EFFICIENCY, REDISTRIBUTION, AND PUBLIC POLICY	4
DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?	4
CORPORATE BEHAVIORAL RESPONSES TO THE TCJA FOR TAX YEARS 2017–2018	4
EXPERIENCE RATING AND THE DYNAMICS OF FINANCING UNEMPLOYMENT INSURANCE	4
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	4
Trust, the Pandemic, and Public Policies	4
Putting the Paycheck Protection Program into Perspective: An Analysis Using Administrative and Survey Data	3
CORPORATE TAX PREFERENCES BEFORE AND AFTER THE TAX CUTS AND JOBS ACT OF 2017	3
MOVING FORWARD WITH THE EARNED INCOME TAX CREDIT AND CHILD TAX CREDIT	3
Digital Tax Arithmetic	3
Returns to Scale in Property Assessment: Evidence from New York State’s Small Localities Coordination Program	3
TAXES AS PANDEMIC CONTROLS	3
TANF EFFECTIVE BENEFIT GUARANTEES, TAX RATES, AND CHILD-ONLY PENALTIES, 2000–2016	3
Pillar Two’s Built-In Escape Hatch	3
Why Is Corporate Tax Revenue Stable While Tax Rates Fall? Evidence from Firm-Level Data	3
How Did Safety-Net Reform Affect Early Adulthood among Adolescents from Low-Income Families?	3
Cross-Border Effects of A Major Tax Reform — Evidence from the European Stock Market	3
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	3
Design and Evaluation of the Finnish Basic Income Experiment	2
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	2
TAXING BOOK PROFITS	2
An Assessment of Global Formula Apportionment	2
Small Business Taxation and Income Inequality: The View from Canada	2
Taxes and Firm Size: A 40-Year Perspective	2
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	2
Tax Minimization by French Cohabiting Couples	2
The Responsiveness of Medicaid Spending to the Federal Subsidy	2
Synthetic Individual Income Tax Data: Promises and Challenges	2
FISCAL RESPONSES TO THE COVID-19 CRISIS IN JAPAN: THE FIRST SIX MONTHS	2
The Distributional Effects of Property Tax Constraints on School Districts	2
How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old	2

TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	2
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	2
DO U.S. FIRMS AVOID MORE TAXES THAN THEIR EUROPEAN PEERS? ON FIRM CHARACTERISTICS AND TAX LEGISLATION AS DETERMINANTS OF TAX DIFFERENTIALS	2
Assessment Caps and the Racial Assessment Gap	2
Universal Cash Transfers and Inflation	2
Wayfairin Constitutional Perspective: Who Sets the Ground Rules of US Fiscal Federalism?	2
Estimating the Distributional Implications of the Tax Cuts and Jobs Act	2
Job Creation Tax Credits, Fiscal Foresight, and Job Growth: Evidence from US States	2
DOES THE FEDERAL INCOME TAX LAW FAVOR ENTREPRENEURS?	2
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	2
The Taxation of Capital Income in Canada: Analysis and Directions for Reform	1
What Can We Learn About Automatic Enrollment Into Pensions From Small Employers?	1
EFFECTIVE TAX RATES BY INCOME AND WEALTH CLASS	1
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	1
Retailer Remittance Matters: Evidence from Voluntary Collection Agreements	1
Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals	1
Tax Compliance in the Amazon	1
How Refundable Tax Credits Can Advance Gender and Racial Equity	1
Bias in Tax Progressivity Estimates	1
Market Responses To Voter-Approved Debt	1
A UNIVERSAL EITC	1
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	1
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	1
MEDICAL MARIJUANA, TAXATION, AND INTERNAL REVENUE CODE SECTION 280E	1
Is Gig Work Changing the Labor Market? Key Lessons from Tax Data	1
Unemployment Insurance Recipiency During the Covid-19 Pandemic	1
Tax Credit Refundability and Child Care Prices: Evidence from California	1
Stimulus Checks: True-Up and Safe-Harbor Costs	1
Average Tax Rates in the Canadian Personal Income Tax	1
Race, Ethnicity, and Taxation of the Family: The Many Shades of the Marriage Penalty/Bonus	1
The Impact of Financial Transaction Taxes on Stock Markets: Short-Run Effects, Long-Run Effects, and Reallocation of Trading Activity	1