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 2021-12-01 to 2025-12-01.)

Article	Citations
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	36
Pillar Two’s Built-In Escape Hatch	28
Synthetic Individual Income Tax Data: Promises and Challenges	27
Digital Tax Arithmetic	24
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	23
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	22
Local Income Taxes and County-Level Migration: New Evidence From Indiana and Maryland	16
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	15
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	13
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	11
Newly Available Individual-Level US Tax Data from 1969 to 1994	11
Corporate Tax Shaming	11
Tax Minimization by French Cohabiting Couples	11
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	9
Summaries of Articles	8
Introduction	8
Summaries of Articles	8
Introduction	7
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	7
Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature	7
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	6
How Much Does the US Fiscal System Redistribute?	6
Bias in Tax Progressivity Estimates	6
Introduction	5
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	5

The Effect of Tax Price on Donations: Evidence from Canada	5
Summaries of Articles	5
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	4
Introduction	4
Summaries of Articles	4
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	4
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
Front Matter	4
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?	4
Three Decades of Tax Analysis, 1992–2022	4
Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Front Matter	3
Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves	3
Front Matter	3
When Estimated Economic Effects Fail the Sniff Test: Tax Examples	3
Assessing the Risks and Costs of the Rising Us Federal Debt	3
Summaries of Articles	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Summaries of Articles	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Boosting Take-Up of the Expanded Child Tax Credit through School-Based Outreach	3
Trends in Student Loan Repayment	3