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 2021-05-01 to 2025-05-01.)

Article	Citations
Eco-friendly location under fiscal competition	21
Shadow economy, “mixed” firms, and labour market outcomes	20
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	15
The EU self-surplus puzzle: an indication of VAT fraud?	14
Gifts to government	13
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	13
Optimal nonlinear taxation: a simpler approach	12
Informality, tax policy and the business cycle: exploring the links	12
Public finance in the era of the COVID-19 crisis	11
Optimal linear income taxes and education subsidies under skill-biased technical change	10
Tax evasion, efficiency, and bunching in the presence of enforcement notches	9
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	9
Public support for tax policies in COVID-19 times: evidence from Luxembourg	9
Government size and automation	9
Formal sector enforcement and welfare	9
Tax policy design in a hierarchical model with occupational decisions	8
Local fiscal competition and deficits in China	8
Inequality measurement and tax/transfer policy	8
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7
Lobbying for size and slice of the quota	7
Taxation and multi-sided platforms: a review	7
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	7
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
The marginal value of public funds: a brief guide and application to tax policy	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	6

Tax competition and harmonization where tastes for public goods differ	6
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	6
Editorial Note	6
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
“Public goods, labor supply and benefit taxation”	5
Corporate income tax, IP boxes and the location of R&D	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Grandparental childcare, family allowances and retirement policies	5
Rewarding good taxpayers: an effective mechanism?	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
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
VAT threshold and small business behavior: evidence from Thai tax returns	4
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	4
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	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
Detecting envelope wages with e-billing information	4
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
Risky business: policy uncertainty and investment	3
Corporate taxes and union wages in the United States	3
The fiscal costs of earthquakes in Japan	3
The ITI Database: New Data on International Tax Institutions	3
Misreporting in the Norwegian business cash support scheme	3
The popularity function: a spurious regression? The case of Austria	3
Measuring the model uncertainty of shadow economy estimates	3
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Multinational ownership patterns and anti-tax avoidance legislation	3
Tax revenue from Pillar One Amount A: country-by-country estimates	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Education, taxation and the perceived effects of sin good consumption	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
Media negativity bias and tax compliance: experimental evidence	2
A randomized intervention to gauge preferred tax rates and progressivity	2
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
Editorial Note: International Tax and Public Finance editors	2
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	2
Scarred for Life? Recession Experiences, Beliefs and the State	2
Transfer pricing under global adoption of destination-based cash-flow taxation	2
Tax reform when commuting has demerit properties	2
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	2

Gini and undercoverage at the upper tail: a simple approximation	2
Who cares about childcare? Covid-19 and gender differences in local public spending	2
Climate policy and optimal public debt	2
Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	2
Gender tax difference in the U.S. income tax	2
Public administrators as politicians in office	1
Cash-flow business taxation revisited: bankruptcy and asymmetric information	1
Corporate taxes and investment when firms are internationally mobile	1
Tax systems and public borrowing limits in a fiscal union	1
Tax progressivity and social welfare with a continuum of inequality views	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
The effects of a tax deduction for lifelong learning expenditures	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
Corporate taxation when firms are heterogeneous: ACE versus CBIT	1
The EITC in rural and economically distressed areas: More bang per buck?	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
The economics of the global minimum tax	1
Explaining the decline in the US labor share: taxation and automation	1
Tax competition for FDI: China’s exceptional approach	1
Labor market consequences of antitax avoidance policies	1
On the effects of intergovernmental grants: a survey	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
Optimal commodity taxation when households earn multiple incomes	1
A note on welfarist versus non-welfarist social welfare function	1
Pandemic and progressivity	1
Editorial Note: ITAX is now accepting short papers	1
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	1
Anti-corruption campaign and corporate tax evasion: evidence from China	1
The specific indirect effect of IRS audits	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Funding infrastructure under uncertainty: evidence from tax credit prices	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
Sovereign debt maturity structure and its costs	1
Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
Citizenship and taxes	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	1
The impact of tax and infrastructure competition on the profitability of local firms	1
The optimal earnings test and retirement behavior	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	1
Designing international tax reform: lessons from TCJA	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Tax Buoyancy in Sub-Saharan Africa and its Determinants	1
Labor share as an "automatic stabilizer" of income inequality	1
Gendered taxes: the interaction of tax policy with gender equality	1