OOIR: Observatory of International Research

Papers

(The TQCC of National Tax Journal is 3. 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 2021-02-01 to 2025-02-01.)

Article	Citations
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	28
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	18
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	16
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	15
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	14
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	13
International Tax Competition and Coordination with A Global Minimum Tax	13
The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting	12
Assessment Caps and the Racial Assessment Gap	12
Summaries of Articles	11
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	10
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	10
Front Matter	10
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	9
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	9
Pillar Two’s Built-In Escape Hatch	8
Summaries of Articles	8
Synthetic Individual Income Tax Data: Promises and Challenges	8
The Implications of Uncertain Economic Paths for Revenue Projections	7
Safety-Net Program Spillovers and Administrative Burden	7
Front Matter	7
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	7
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	6
Tax Credit Refundability and Child Care Prices: Evidence from California	6
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	6

Stimulus Checks: True-Up and Safe-Harbor Costs	6
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	5
Digital Tax Arithmetic	5
Automated Tax Filing: Simulating a Prepopulated Form 1040	5
The Responsiveness of Medicaid Spending to the Federal Subsidy	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	4
The Revenue Productivity of India’s Subnational VAT	4
Who Benefits from the Child Tax Credit?	4
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	4
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	4
Introduction	4
Introduction	3
Democratic Federalism: The Economics, Politics, and Law of Federal Governance edited by Robert P. Inman and Daniel L. Rubinfeld (Princeton University Press, 2020, Princeton, NJ, 439 pages)	3
Summaries of Articles	3
Introduction	3
Front Matter	3
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	3
Summaries of Articles	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Summaries of Articles	3
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	3
The Policy And Politics Of Alternative Minimum Taxes	3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	3