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 2020-11-01 to 2024-11-01.)

Article	Citations
Multinational corporations and tax havens: evidence from country-by-country reporting	22
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare	22
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	16
The VAT in practice: equity, enforcement, and complexity	14
Political institutions and health expenditure	13
The impact of taxes on the extensive and intensive margins of FDI	12
To them that hath: economic complexity and local industrial strategy in the UK	11
The value-added tax and growth: design matters	11
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	11
The C-inefficiency of the EU-VAT and what can be done about it	10
Tax incentives and firm pollution	9
Tax haven, pollution haven or both?	8
Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment	8
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States	8
Carbon pricing under uncertainty	8
The effect of real estate purchase subsidies on property prices	7
Income taxation, entrepreneurship, and incorporation status of self-employment	7
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	7
Tax competition for FDI: China’s exceptional approach	7
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	7
VAT fraud and reverse charge: empirical evidence from VAT return data	7
Immigration and the pattern of public spending: evidence from OECD countries	7
Rising markups and optimal redistributive taxation	6
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	6
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China	6

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties	6
Multinational ownership patterns and anti-tax avoidance legislation	6
Corruption and distortion of public expenditures: evidence from Africa	6
Pandemic and progressivity	6
Tax Buoyancy in Sub-Saharan Africa and its Determinants	6
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	5
Substitution across profit shifting methods and the impact on thin capitalization rules	5
The impact of Covid-19 on economic activity: evidence from administrative tax registers	5
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy	5
A note on pollution and reforms of domestic and trade taxes toward uniformity	5
Public finance in the era of the COVID-19 crisis	4
Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring	4
Tax competition and club goods	4
Elderly empowerment, fertility, and public pensions	4
The EU self-surplus puzzle: an indication of VAT fraud?	4
Analyzing state government spending: balanced budget rules or forward-looking decisions?	4
Who’s calling? The effect of phone calls and personal interaction on tax compliance	4
The fiscal costs of earthquakes in Japan	4
The fiscal response to revenue shocks	4
Investment in children, social security, and intragenerational risk sharing	4
Public support for tax policies in COVID-19 times: evidence from Luxembourg	4
Gini and undercoverage at the upper tail: a simple approximation	3
Do policies and institutions matter for pre-tax income inequality? Cross-country evidence	3
Inequality measurement and tax/transfer policy	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Measuring the model uncertainty of shadow economy estimates	3
Land lease revenue windfalls and local tax policy in China	3
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	3
Climate policy and optimal public debt	3
Financial disincentives to formal employment and tax-benefit systems in Latin America	3
The revenue and base effects of local tax hikes: evidence from a quasi-experiment	3
Government debt, European Institutions and fiscal rules: a synthetic control approach	3
The role of information aggregators in tax compliance	3
Labor market frictions, capital, taxes and employment	3
Anti-corruption campaign and corporate tax evasion: evidence from China	3
Informality, tax policy and the business cycle: exploring the links	3
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data	3
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	3
Tax competition in the presence of environmental spillovers	3
Formal sector enforcement and welfare	3
A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines	3
Tax competition and tax base equalization in the presence of multiple tax instruments	3
The immeasurable tax gains by Dutch shell companies	3
Designing international tax reform: lessons from TCJA	2
Structural fund, endogenous move and commitment	2
The COVID-19 state sales tax windfall	2
Corporate taxes and investment when firms are internationally mobile	2
Taxing capital and labor when both factors are imperfectly mobile internationally	2
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	2
Optimal nonlinear taxation: a simpler approach	2

Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy	2
Ideological polarization and government debt	2
Profit-splitting rules and the taxation of multinational digital platforms	2
The impact of tax and infrastructure competition on the profitability of local firms	2
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy	2
Corporate taxes and union wages in the United States	2
VAT threshold and small business behavior: evidence from Thai tax returns	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	2
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects	2
Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity	2
The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities	2
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	2
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	2
Social security and risk sharing: the role of economic mobility across generations	2
Voluntary provision of environmental offsets under monopolistic competition	2
Drivers of participation elasticities across Europe: gender or earner role within the household?	2
Welfare effects of business taxation under default risk	1
Labor share as an "automatic stabilizer" of income inequality	1
Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting	1
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Transfer pricing under global adoption of destination-based cash-flow taxation	1
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Taxing mobile and overconfident top earners	1
Tax havens and cross-border licensing with transfer pricing regulation	1
The dynamic effects of aid and taxes on government spending	1
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries	1
Capital mobility and environmental policy: taxes versus TEP	1
Government size and automation	1
Decentralized provision of disaster aid: aid fragmentation and the poverty implications	1
Cash-flow business taxation revisited: bankruptcy and asymmetric information	1
Social security contributions distribution and economic activity	1
Does e-commerce ease or intensify tax competition? Destination principle versus origin principle	1
Too complex to digest? Federal tax bills and their processing in US financial markets	1
Citizenship and taxes	1
Labor market consequences of antitax avoidance policies	1
Investor asset valuation under a wealth tax and a capital income tax	1
Network externalities, trade costs, and the choice of commodity taxation principle	1
Political alignment and project funding	1
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	1
Pollution externalities and corrective taxes in a dynamic small open economy	1
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity	1
Consumption pollution and taxes with endogenous firm locations and different market sizes	1
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement	1
Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda	1
Explaining the decline in the US labor share: taxation and automation	1
Tax progressivity and social welfare with a continuum of inequality views	1
Robust effects of a debt-financed tax cut in an economy with incomplete markets	1
Media negativity bias and tax compliance: experimental evidence	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	1
Tax systems and public borrowing limits in a fiscal union	1
Lobbying for size and slice of the quota	1
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	1
Tax evasion, efficiency, and bunching in the presence of enforcement notches	1
Optimal fiscal policies and market structures with monopolistic competition	1