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

Article	Citations
Eco-friendly location under fiscal competition	29
Optimal nonlinear taxation: a simpler approach	26
Gifts to government	17
Public finance in the era of the COVID-19 crisis	16
Shadow economy, “mixed” firms, and labour market outcomes	15
Optimal linear income taxes and education subsidies under skill-biased technical change	14
Informality, tax policy and the business cycle: exploring the links	14
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	14
Public support for tax policies in COVID-19 times: evidence from Luxembourg	13
Tax evasion, efficiency, and bunching in the presence of enforcement notches	13
Government size and automation	12
Formal sector enforcement and welfare	11
Populist policy making	10
Tax policy design in a hierarchical model with occupational decisions	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
The marginal value of public funds: a brief guide and application to tax policy	9
Taxation and multi-sided platforms: a review	9
Local fiscal competition and deficits in China	9
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	9
Minimum income and household labour supply	9
Costly centralization: evidence from community college expansions	8
Inequality in Europe: the role of EU enlargement	8
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	8
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	7
Corporate income tax, IP boxes and the location of R&D	7

How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	7
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
Rewarding good taxpayers: an effective mechanism?	7
Tax competition and harmonization where tastes for public goods differ	7
Black–White disposable income inequality: the rising importance of single women	6
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	6
Grandparental childcare, family allowances and retirement policies	6
“Public goods, labor supply and benefit taxation”	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	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
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
The fiscal response to revenue shocks	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	4
The fiscal costs of earthquakes in Japan	4
The popularity function: a spurious regression? The case of Austria	4
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	4
Detecting envelope wages with e-billing information	4
Risky business: policy uncertainty and investment	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Tax revenue from Pillar One Amount A: country-by-country estimates	4
Multinational ownership patterns and anti-tax avoidance legislation	4
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	3
Misreporting in the Norwegian business cash support scheme	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
Improving housing valuation for taxation: the Norwegian case	3
Corporate taxes and union wages in the United States	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	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
A randomized intervention to gauge preferred tax rates and progressivity	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
Safely opening Pandora’s box: a guide for researchers working with leaked data	3
Within-year uncertainty and perception of year-end work incentives	3
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
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	3
Gender tax difference in the U.S. income tax	2

Anti-corruption campaign and corporate tax evasion: evidence from China	2
Bunching, tax regime notches and taxpayer behavior	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
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	2
Editorial Note: International Tax and Public Finance editors	2
Tax reform when commuting has demerit properties	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Who cares about childcare? Covid-19 and gender differences in local public spending	2
Climate policy and optimal public debt	2
Do tax credits for cleaning services increase consumption?	1
The impact of tax and infrastructure competition on the profitability of local firms	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
A note on welfarist versus non-welfarist social welfare function	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
The political economy of in-kind versus cash redistribution in Europe	1
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
Public administrators as politicians in office	1
The economics of the global minimum tax	1
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	1
Gendered taxes: the interaction of tax policy with gender equality	1
On the effects of intergovernmental grants: a survey	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
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Tax progressivity and social welfare with a continuum of inequality views	1
The specific indirect effect of IRS audits	1
Optimal commodity taxation when households earn multiple incomes	1
The optimal earnings test and retirement behavior	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
Citizenship and taxes	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
Explaining the decline in the US labor share: taxation and automation	1
Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
Labor market consequences of antitax avoidance policies	1
Editorial Note: ITAX is now accepting short papers	1
Corporate taxes and investment when firms are internationally mobile	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	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
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Tax systems and public borrowing limits in a fiscal union	1
The effects of a tax deduction for lifelong learning expenditures	1
Labor share as an "automatic stabilizer" of income inequality	1
Funding infrastructure under uncertainty: evidence from tax credit prices	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1