OOIR: Observatory of International Research

Papers

(The median citation count of International Tax and Public Finance 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 2021-11-01 to 2025-11-01.)

Article	Citations
Eco-friendly location under fiscal competition	26
Gifts to government	24
Shadow economy, “mixed” firms, and labour market outcomes	15
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	15
Optimal nonlinear taxation: a simpler approach	14
The EU self-surplus puzzle: an indication of VAT fraud?	14
Informality, tax policy and the business cycle: exploring the links	13
Public finance in the era of the COVID-19 crisis	13
Optimal linear income taxes and education subsidies under skill-biased technical change	13
Public support for tax policies in COVID-19 times: evidence from Luxembourg	11
Government size and automation	11
Formal sector enforcement and welfare	11
Tax evasion, efficiency, and bunching in the presence of enforcement notches	11
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
Populist policy making	10
Local fiscal competition and deficits in China	9
Tax policy design in a hierarchical model with occupational decisions	9
Taxation and multi-sided platforms: a review	8
Minimum income and household labour supply	8
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	8
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	8
The marginal value of public funds: a brief guide and application to tax policy	8
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7
Rewarding good taxpayers: an effective mechanism?	7
Inequality in Europe: the role of EU enlargement	7

Costly centralization: evidence from community college expansions	7
Tax competition and harmonization where tastes for public goods differ	7
“Public goods, labor supply and benefit taxation”	6
Grandparental childcare, family allowances and retirement policies	6
Corporate income tax, IP boxes and the location of R&D	6
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	6
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	6
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	6
Optimal dynamic nonlinear income taxation with wage regulations	6
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	6
The fiscal response to revenue shocks	5
Detecting envelope wages with e-billing information	5
Multinational ownership patterns and anti-tax avoidance legislation	5
Risky business: policy uncertainty and investment	5
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
The fiscal costs of earthquakes in Japan	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
Measuring the model uncertainty of shadow economy estimates	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Network externalities, trade costs, and the choice of commodity taxation principle	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
The popularity function: a spurious regression? The case of Austria	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Misreporting in the Norwegian business cash support scheme	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Media negativity bias and tax compliance: experimental evidence	3
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
Corporate taxes and union wages in the United States	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
The ITI Database: New Data on International Tax Institutions	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Editorial note: ITAX appoints new associate editors	3
Education, taxation and the perceived effects of sin good consumption	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
Who cares about childcare? Covid-19 and gender differences in local public spending	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Editorial Note: International Tax and Public Finance editors	2
A randomized intervention to gauge preferred tax rates and progressivity	2
Bunching, tax regime notches and taxpayer behavior	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2

Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	2
Optimal commodity taxation when households earn multiple incomes	2
The optimal earnings test and retirement behavior	2
Tax reform when commuting has demerit properties	2
Climate policy and optimal public debt	2
Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	2
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
Gender tax difference in the U.S. income tax	2
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	2
Anti-corruption campaign and corporate tax evasion: evidence from China	2
Sovereign debt maturity structure and its costs	2
Correction: Residual profit splitting: a theory-based approach to tax multinationals	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Editorial Note: ITAX is now accepting short papers	1
Tax competition for FDI: China’s exceptional approach	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
Public administrators as politicians in office	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Do tax credits for cleaning services increase consumption?	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
The political economy of in-kind versus cash redistribution in Europe	1
A note on welfarist versus non-welfarist social welfare function	1
Tax redistribution offset? Effect of marital choices on income inequality	1
Public finance in emerging economies	1
Explaining the decline in the US labor share: taxation and automation	1
Funding infrastructure under uncertainty: evidence from tax credit prices	1
On the effects of intergovernmental grants: a survey	1
Citizenship and taxes	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
Labor market consequences of antitax avoidance policies	1
The specific indirect effect of IRS audits	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Tax progressivity and social welfare with a continuum of inequality views	1
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	1
The economics of the global minimum tax	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Gendered taxes: the interaction of tax policy with gender equality	1
The impact of tax and infrastructure competition on the profitability of local firms	1
Labor share as an "automatic stabilizer" of income inequality	1
The effects of a tax deduction for lifelong learning expenditures	1
Tax systems and public borrowing limits in a fiscal union	1
Corporate taxes and investment when firms are internationally mobile	1
Pandemic and progressivity	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
The consequences of the 2017 US international tax reform: a survey of the evidence	1
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	1
Capital mobility and environmental policy: taxes versus TEP	1