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 2022-06-01 to 2026-06-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	35
Shadow economy, “mixed” firms, and labour market outcomes	31
Eco-friendly location under fiscal competition	20
Public finance in the era of the COVID-19 crisis	20
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	17
Public support for tax policies in COVID-19 times: evidence from Luxembourg	15
Optimal linear income taxes and education subsidies under skill-biased technical change	15
Government size and automation	15
Populist policy making	14
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	14
Tax policy design in a hierarchical model with occupational decisions	13
Local fiscal competition and deficits in China	13
The marginal value of public funds: a brief guide and application to tax policy	12
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	11
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	10
Taxation and multi-sided platforms: a review	10
Minimum income and household labour supply	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
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	8
Tax competition and harmonization where tastes for public goods differ	8
Rewarding good taxpayers: an effective mechanism?	8
Corporate income tax, IP boxes and the location of R&D	8
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	8

Black–White disposable income inequality: the rising importance of single women	8
“Public goods, labor supply and benefit taxation”	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	7
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	7
Grandparental childcare, family allowances and retirement policies	7
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
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
Risky business: policy uncertainty and investment	6
Decomposing the revenue implications of the global minimum tax	6
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	6
Do tax cuts ease liquidity constraints?	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Too complex to digest? Federal tax bills and their processing in US financial markets	6
The fiscal costs of earthquakes in Japan	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Detecting envelope wages with e-billing information	5
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
Corporate taxes and union wages in the United States	4
Intergovernmental transfers and dynamic adjustment of subnational budgets	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	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
Profit shifting, employee pay, and inequalities	4
Editorial note: ITAX appoints new associate editors	3
Targeting for poverty reduction: some open questions	3
Transfer pricing under global adoption of destination-based cash-flow taxation	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
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
The ITI Database: New Data on International Tax Institutions	3
Misreporting in the Norwegian business cash support scheme	3
Cooperative federalism: the consequences of the audit information exchange agreements	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Anti-corruption campaign and corporate tax evasion: evidence from 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
Can energy transition strengthen tax revenue mobilization in developing countries? Empirical evidence and policy implications	2
Climate policy and optimal public debt	2
Editorial Note: International Tax and Public Finance editors	2

Bunching, tax regime notches and taxpayer behavior	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Improving housing valuation for taxation: the Norwegian case	2
Who cares about childcare? Covid-19 and gender differences in local public spending	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
Granular indicators of fiscal decentralisation from the REGOFI and MUNIFI databases	2
Correction: Residual profit splitting: a theory-based approach to tax multinationals	2
A randomized intervention to gauge preferred tax rates and progressivity	2
Fiscal decentralization and COVID-19 response: an evaluation of OECD countries	2
Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	2
The specific indirect effect of IRS audits	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
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
Public administrators as politicians in office	1
Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
Citizenship and taxes	1
Editorial Note: ITAX is now accepting short papers	1
The political economy of in-kind versus cash redistribution in Europe	1
Evaluating the impact of unemployment benefit reforms on career stability in Italy: evidence from a regression discontinuity analysis	1
Corporate taxes and investment when firms are internationally mobile	1
Optimal commodity taxation when households earn multiple incomes	1
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	1
Enhancing efficiency of public expenditure through GovTech	1
Explaining the decline in the US labor share: taxation and automation	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Bilateral tax competition in double tax treaties between developed and developing countries	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
Labor market consequences of antitax avoidance policies	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Sovereign debt maturity structure and its costs	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Gendered taxes: the interaction of tax policy with gender equality	1
The EITC in rural and economically distressed areas: More bang per buck?	1
On the effects of intergovernmental grants: a survey	1
A note on welfarist versus non-welfarist social welfare function	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
Do tax credits for cleaning services increase consumption?	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1