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 2021-09-01 to 2025-09-01.)

Article	Citations
Synthetic Individual Income Tax Data: Promises and Challenges	35
Digital Tax Arithmetic	26
Pillar Two’s Built-In Escape Hatch	25
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	21
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	20
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	20
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	19
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	15
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	14
Tax Minimization by French Cohabiting Couples	14
Corporate Tax Shaming	14
Summaries of Articles	11
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	11
Summaries of Articles	10
Bias in Tax Progressivity Estimates	10
Introduction	10
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	9
Introduction	9
Summaries of Articles	7
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	7
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	6
The Effect of Tax Price on Donations: Evidence from Canada	6
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	5
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	5
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	5

Introduction	5
Grandparents Claiming Grandchildren for Tax Benefits: An Analysis of Over-napping Generations	5
Three Decades of Tax Analysis, 1992–2022	5
Front Matter	4
Introduction	4
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	4
Summaries of Articles	4
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Front Matter	4
Do Local Tax Preparers Strengthen the Influence of Tax Policy on Individual Behavior?	4
Summaries of Articles	4
Front Matter	4
Summaries of Articles	3
Trends in Student Loan Repayment	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
The Distributional Effects of Property Tax Constraints on School Districts	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Shifting and Other Problems with Taxable Income Elasticity: Joel Slemrod’s Contributions to What We Know About Taxing Ourselves	3
Front Matter	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3