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

Article	Citations
Eco-friendly location under fiscal competition	24
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	23
Gifts to government	19
Public finance in the era of the COVID-19 crisis	14
Optimal nonlinear taxation: a simpler approach	14
Shadow economy, “mixed” firms, and labour market outcomes	14
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	13
The EU self-surplus puzzle: an indication of VAT fraud?	13
Informality, tax policy and the business cycle: exploring the links	13
Optimal linear income taxes and education subsidies under skill-biased technical change	11
Populist policy making	10
Public support for tax policies in COVID-19 times: evidence from Luxembourg	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
Government size and automation	10
Local fiscal competition and deficits in China	10
Tax evasion, efficiency, and bunching in the presence of enforcement notches	10
Formal sector enforcement and welfare	10
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	9
Tax policy design in a hierarchical model with occupational decisions	9
The marginal value of public funds: a brief guide and application to tax policy	8
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	7
Taxation and multi-sided platforms: a review	7
Inequality measurement and tax/transfer policy	7

Inequality in Europe: the role of EU enlargement	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7
Costly centralization: evidence from community college expansions	6
Corporate income tax, IP boxes and the location of R&D	6
Tax competition and harmonization where tastes for public goods differ	6
Rewarding good taxpayers: an effective mechanism?	6
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
Grandparental childcare, family allowances and retirement policies	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	5
The fiscal response to revenue shocks	5
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	5
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	5
“Public goods, labor supply and benefit taxation”	5
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	5
Multinational ownership patterns and anti-tax avoidance legislation	4
Detecting envelope wages with e-billing information	4
Measuring the model uncertainty of shadow economy estimates	4
Tax revenue from Pillar One Amount A: country-by-country estimates	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Too complex to digest? Federal tax bills and their processing in US financial markets	4
The fiscal costs of earthquakes in Japan	4
Risky business: policy uncertainty and investment	4
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Corporate taxes and union wages in the United States	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	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
The ITI Database: New Data on International Tax Institutions	3
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	3
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	3
Education, taxation and the perceived effects of sin good consumption	3
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
Media negativity bias and tax compliance: experimental evidence	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Safely opening Pandora’s box: a guide for researchers working with leaked data	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
The popularity function: a spurious regression? The case of Austria	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
Misreporting in the Norwegian business cash support scheme	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Anti-corruption campaign and corporate tax evasion: evidence from China	2
Editorial Note: International Tax and Public Finance editors	2
Who cares about childcare? Covid-19 and gender differences in local public spending	2
Gender tax difference in the U.S. income tax	2

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