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 2022-08-01 to 2026-08-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	36
Shadow economy, “mixed” firms, and labour market outcomes	28
Public finance in the era of the COVID-19 crisis	21
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	18
Eco-friendly location under fiscal competition	17
Government size and automation	16
Cashless tax systems: voluntary vs. mandated digital payments in Eswatini	16
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	15
Populist policy making	14
Optimal linear income taxes and education subsidies under skill-biased technical change	12
Shaking giants: tax accounting, profit shifting, and the slow art of challenging the status quo	12
Tax policy design in a hierarchical model with occupational decisions	11
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	11
The marginal value of public funds: a brief guide and application to tax policy	11
Retail price responses to a temporary tax holiday: evidence from Uruguay’s water emergency	10
Local fiscal competition and deficits in China	10
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	9
Inequality in Europe: the role of EU enlargement	9
Costly centralization: evidence from community college expansions	9
Decentralization, privatization, and firm tax compliance	9
Taxation and multi-sided platforms: a review	9
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	9
Minimum income and household labour supply	9
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	8
Black–White disposable income inequality: the rising importance of single women	8

Corporate income tax, IP boxes and the location of R&D	8
Grandparental childcare, family allowances and retirement policies	8
Rewarding good taxpayers: an effective mechanism?	8
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	8
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
Bank capital and the minimum corporate tax	7
Tax competition and harmonization where tastes for public goods differ	7
Do tax cuts ease liquidity constraints?	6
Decomposing the revenue implications of the global minimum tax	6
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
“Public goods, labor supply and benefit taxation”	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Public pensions and LTC insurance with family solidarity	5
Risky business: policy uncertainty and investment	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
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
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
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Within-year uncertainty and perception of year-end work incentives	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
The popularity function: a spurious regression? The case of Austria	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Detecting envelope wages with e-billing information	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Intergovernmental transfers and dynamic adjustment of subnational budgets	3
Profit shifting, employee pay, and inequalities	3
Editorial note: ITAX appoints new associate editors	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
Misreporting in the Norwegian business cash support scheme	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Corporate taxes and union wages in the United States	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Targeting for poverty reduction: some open questions	3
Financial impacts of standardized system specifications: evidence from japanese municipalities	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Safely opening Pandora’s box: a guide for researchers working with leaked data	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
The ITI Database: New Data on International Tax Institutions	3
The effect of the Kansas tax reform on self-employment hours worked	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	2
Gender tax difference in the U.S. income tax	2
Fiscal policy divergence	2

A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	2
Fiscal decentralization and COVID-19 response: an evaluation of OECD countries	2
Cooperative federalism: the consequences of the audit information exchange agreements	2
Climate policy and optimal public debt	2
Can energy transition strengthen tax revenue mobilization in developing countries? Empirical evidence and policy implications	2
Improving housing valuation for taxation: the Norwegian case	2
On the 75th anniversary of Musgrave’s distribution of tax payments by income groups	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
Correction: The political economy of in-kind versus cash redistribution in Europe	2
A randomized intervention to gauge preferred tax rates and progressivity	2
Bilateral tax competition in double tax treaties between developed and developing countries	1
The role of information in eliciting support for inheritance taxation: experimental evidence from Luxembourg	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Optimal commodity taxation when households earn multiple incomes	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Evaluating the impact of unemployment benefit reforms on career stability in Italy: evidence from a regression discontinuity analysis	1
Correction to: How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	1
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	1
Working less for longer: unintended effects of longevity adjustment of retirement age	1
Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	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
Gendered taxes: the interaction of tax policy with gender equality	1
The specific indirect effect of IRS audits	1
A note on welfarist versus non-welfarist social welfare function	1
The political economy of in-kind versus cash redistribution in Europe	1
Enhancing efficiency of public expenditure through GovTech	1
Corporate taxes and investment when firms are internationally mobile	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Anti-corruption campaign and corporate tax evasion: evidence from China	1
Tax reform when commuting has demerit properties	1
Efficient taxation of labour income under the threat of conflict	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Public administrators as politicians in office	1
Decomposing the net fiscal position of migrants in Europe	1
Unionized oligopoly and tax principles	1
Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic	1
Citizenship and taxes	1
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	1
Editorial Note: ITAX is now accepting short papers	1
Do tax credits for cleaning services increase consumption?	1
Sovereign debt maturity structure and its costs	1
Bunching, tax regime notches and taxpayer behavior	1
Granular indicators of fiscal decentralisation from the REGOFI and MUNIFI databases	1
Editorial Note: International Tax and Public Finance editors	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
Labor market consequences of antitax avoidance policies	1
Tax progressivity and social welfare with a continuum of inequality views	1
Explaining the decline in the US labor share: taxation and automation	1