OOIR: Observatory of International Research

Papers

(The TQCC of International Tax and Public Finance is 3. 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 2021-12-01 to 2025-12-01.)

Article	Citations
Eco-friendly location under fiscal competition	27
Informality, tax policy and the business cycle: exploring the links	25
The EU self-surplus puzzle: an indication of VAT fraud?	16
Optimal nonlinear taxation: a simpler approach	16
Public finance in the era of the COVID-19 crisis	15
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	14
Shadow economy, “mixed” firms, and labour market outcomes	14
Optimal linear income taxes and education subsidies under skill-biased technical change	13
Gifts to government	13
Tax evasion, efficiency, and bunching in the presence of enforcement notches	12
Government size and automation	11
Public support for tax policies in COVID-19 times: evidence from Luxembourg	11
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
Formal sector enforcement and welfare	10
Populist policy making	9
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	8
Tax policy design in a hierarchical model with occupational decisions	8
The marginal value of public funds: a brief guide and application to tax policy	8
Taxation and multi-sided platforms: a review	8
Local fiscal competition and deficits in China	8
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7
Inequality in Europe: the role of EU enlargement	7
Tax competition and harmonization where tastes for public goods differ	7
Minimum income and household labour supply	7
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7

Corporate income tax, IP boxes and the location of R&D	7
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	7
Costly centralization: evidence from community college expansions	7
Rewarding good taxpayers: an effective mechanism?	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	6
Grandparental childcare, family allowances and retirement policies	6
Black–White disposable income inequality: the rising importance of single women	6
“Public goods, labor supply and benefit taxation”	6
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	6
Risky business: policy uncertainty and investment	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
The fiscal response to revenue shocks	5
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Tax revenue from Pillar One Amount A: country-by-country estimates	4
Multinational ownership patterns and anti-tax avoidance legislation	4
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
The fiscal costs of earthquakes in Japan	4
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
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Detecting envelope wages with e-billing information	4
Measuring the model uncertainty of shadow economy estimates	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	3
Misreporting in the Norwegian business cash support scheme	3
Corporate taxes and union wages in the United States	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
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
The ITI Database: New Data on International Tax Institutions	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Editorial note: ITAX appoints new associate editors	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Targeting for poverty reduction: some open questions	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3