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

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
International Tax Competition and Coordination with A Global Minimum Tax	15
Assessment Caps and the Racial Assessment Gap	14
Summaries of Articles	13
The Elasticity of Taxable Income in The Presence of Intertemporal Income Shifting	13
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	12
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	12
Front Matter	11
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	10
Pillar Two’s Built-In Escape Hatch	10
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	10
Summaries of Articles	9
Synthetic Individual Income Tax Data: Promises and Challenges	9
Safety-Net Program Spillovers and Administrative Burden	8
The Implications of Uncertain Economic Paths for Revenue Projections	8
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	8
Stimulus Checks: True-Up and Safe-Harbor Costs	7
Front Matter	7
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	7
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	7
Do the effects of alcohol excise taxes differ by drinking level and by income level?	6
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	6
Automated Tax Filing: Simulating a Prepopulated Form 1040	6

Tax Credit Refundability and Child Care Prices: Evidence from California	6
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	5
Digital Tax Arithmetic	5
The Responsiveness of Medicaid Spending to the Federal Subsidy	5
The Revenue Productivity of India’s Subnational VAT	4
Introduction	4
Front Matter	4
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	4
Introduction	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	4
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	4
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	3
Who Benefits from the Child Tax Credit?	3
Summaries of Articles	3
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	3
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	3
Introduction	3
The Policy And Politics Of Alternative Minimum Taxes	3
Market Responses To Voter-Approved Debt	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
Summaries of Articles	3
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	3