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 2021-02-01 to 2025-02-01.)

Article	Citations
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	16
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement	16
Explaining the decline in the US labor share: taxation and automation	13
The fiscal and intergenerational burdens of brakes and subsidies for energy prices	13
Environmental offsets and production externalities under monopolistic competition	11
Gifts to government	11
Shadow economy, “mixed” firms, and labour market outcomes	10
Funding infrastructure under uncertainty: evidence from tax credit prices	10
Public finance in the era of the COVID-19 crisis	9
The regressivity of CIT exemptions in Africa	8
Tax competition and tax base equalization in the presence of multiple tax instruments	8
Optimal nonlinear taxation: a simpler approach	8
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects	7
Robust effects of a debt-financed tax cut in an economy with incomplete markets	7
Tax Buoyancy in Sub-Saharan Africa and its Determinants	7
Labor share as an "automatic stabilizer" of income inequality	7
The EU self-surplus puzzle: an indication of VAT fraud?	6
Decentralized provision of disaster aid: aid fragmentation and the poverty implications	6
Designing international tax reform: lessons from TCJA	6
Social security contributions distribution and economic activity	6
The immeasurable tax gains by Dutch shell companies	6
The relation between corporate social responsibility and profit shifting of multinational enterprises	6
The impact of a European unemployment benefit scheme on labour supply and income distribution	6
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	5
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	5

Characteristics and responses of winners in the Greek tax lottery	5
Drivers of participation elasticities across Europe: gender or earner role within the household?	5
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity	5
Informality, tax policy and the business cycle: exploring the links	4
Substitution across profit shifting methods and the impact on thin capitalization rules	4
Working less for longer: unintended effects of longevity adjustment of retirement age	4
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	4
The economics of the global minimum tax	4
Not so sweet: impacts of a soda tax on producers	4
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	4
Tax reform when commuting has demerit properties	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Too complex to digest? Federal tax bills and their processing in US financial markets	4
Assessing income tax perturbations	4
Formal sector enforcement and welfare	3
Tax planning and investment responses to dividend taxation	3
Multinational ownership patterns and anti-tax avoidance legislation	3
Risky business: policy uncertainty and investment	3
Public finance in emerging economies	3
Introduction to IIPF 2019 special issue in ITAX	3
The role of information aggregators in tax compliance	3
Anti-corruption campaign and corporate tax evasion: evidence from China	3
Measuring the model uncertainty of shadow economy estimates	3
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	3
To them that hath: economic complexity and local industrial strategy in the UK	3
Detecting envelope wages with e-billing information	3
Public support for tax policies in COVID-19 times: evidence from Luxembourg	3
The optimal earnings test and retirement behavior	3
The zero effect of income tax on the timing of birth: some evidence on French data	3
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy	3
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products	3
Tax incentives and firm pollution	3
Tax evasion, efficiency, and bunching in the presence of enforcement notches	3
Digitalization of tax collection and enterprises’ social security compliance	2
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	2
Pollution externalities and corrective taxes in a dynamic small open economy	2
On the incentive compatibility of universal adoption of destination-based cash flow taxation	2
Tax redistribution offset? Effect of marital choices on income inequality	2
Correction: Residual profit splitting: a theory-based approach to tax multinationals	2
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	2
Government size and automation	2
Social security and risk sharing: the role of economic mobility across generations	2
How a French corporate tax reform raised wages: evidence from an innovative method	2
Optimal linear income taxes and education subsidies under skill-biased technical change	2
VAT threshold and small business behavior: evidence from Thai tax returns	2
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	2
The fiscal costs of earthquakes in Japan	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Residual profit splitting: a theory-based approach to tax multinationals	2
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	2

Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Capital mobility and environmental policy: taxes versus TEP	2
The consequences of the 2017 US international tax reform: a survey of the evidence	2
Single-person household and local government expenditure: evidence from South Korea	2
Attractive target for tax avoidance: trade liberalization and entry mode	1
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands	1
Tax policy design in a hierarchical model with occupational decisions	1
Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach	1
The C-inefficiency of the EU-VAT and what can be done about it	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Inequality measurement and tax/transfer policy	1
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	1
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	1
Lobbying for size and slice of the quota	1
The dynamic effects of aid and taxes on government spending	1
Sovereign debt maturity structure and its costs	1
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	1
The specific indirect effect of IRS audits	1
Local fiscal competition and deficits in China	1
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China	1
Taxing capital and labor when both factors are imperfectly mobile internationally	1
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	1
Who’s calling? The effect of phone calls and personal interaction on tax compliance	1
Government debt, European Institutions and fiscal rules: a synthetic control approach	1
Tax competition and club goods	1
Richard Miller Bird 1938–2021	1
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	1
A note on pollution and reforms of domestic and trade taxes toward uniformity	1
The fiscal and economic impacts of municipal dissolution: evidence from New York	1
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries	1
Corporate taxes and union wages in the United States	1
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19	1
Tax havens and cross-border licensing with transfer pricing regulation	1
Tax systems and public borrowing limits in a fiscal union	1
Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	1
The marginal value of public funds: a brief guide and application to tax policy	1
Fiscal shocks and spillovers in a dynamic two-country model	1
Corporate taxes and investment when firms are internationally mobile	1
Political alignment and project funding	1
Pandemic and progressivity	1
The popularity function: a spurious regression? The case of Austria	1
Tax revenue from Pillar One Amount A: country-by-country estimates	1