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 2020-04-01 to 2024-04-01.)

Article	Citations
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare	17
Multinational corporations and tax havens: evidence from country-by-country reporting	17
Political institutions and health expenditure	12
The impact of tropical storms on the accumulation and composition of government debt	11
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	11
The impact of taxes on the extensive and intensive margins of FDI	10
The value-added tax and growth: design matters	10
To them that hath: economic complexity and local industrial strategy in the UK	10
Fiscal equalization as a driver of tax increases: empirical evidence from Germany	10
The VAT in practice: equity, enforcement, and complexity	9
The C-inefficiency of the EU-VAT and what can be done about it	9
Taxing telecommunications in developing countries	9
Carbon pricing under uncertainty	8
Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data	8
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	8
Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment	8
Tax haven, pollution haven or both?	8
The effects of income taxation on entrepreneurial investment: A puzzle?	7
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States	7
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa	7
Immigration and the pattern of public spending: evidence from OECD countries	7
Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces	7
Income taxation, entrepreneurship, and incorporation status of self-employment	6
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	6
Income tax evasion: tax elasticity, welfare, and revenue	6

How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China	6
How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns	6
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	6
Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base	6
Tax competition for FDI: China’s exceptional approach	5
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties	5
Rising markups and optimal redistributive taxation	5
Tax incentives and firm pollution	5
The effect of real estate purchase subsidies on property prices	5
Environmental policy contests: command and control versus taxes	5
Pandemic and progressivity	5
VAT fraud and reverse charge: empirical evidence from VAT return data	5
Corruption and distortion of public expenditures: evidence from Africa	5
Withholding-tax non-compliance: the case of cum-ex stock-market transactions	5
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy	4
A note on pollution and reforms of domestic and trade taxes toward uniformity	4
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	4
Social security and risk sharing: the role of economic mobility across generations	4
Poverty among the elderly: the role of public pension systems	4
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	4
Multinational ownership patterns and anti-tax avoidance legislation	4
Public finance in the era of the COVID-19 crisis	4
Social Security reform: three Rawlsian options	4
Expected effects of the US tax reform on other countries: global and local survey evidence	4
Elderly empowerment, fertility, and public pensions	4
The EU self-surplus puzzle: an indication of VAT fraud?	4
Substitution across profit shifting methods and the impact on thin capitalization rules	3
Tax Buoyancy in Sub-Saharan Africa and its Determinants	3
Analyzing state government spending: balanced budget rules or forward-looking decisions?	3
Fiscal devaluation and relative prices: evidence from the Euro area	3
Public expenditure spillovers: an explanation for heterogeneous tax reaction functions	3
Tax competition and tax base equalization in the presence of multiple tax instruments	3
Government market power and public goods provision in a federation	3
Missing social security contributions: the role of contribution rate and corporate income tax rate	3
Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring	3
Minimum wage competition	3
The role of information aggregators in tax compliance	3
Labor market frictions, capital, taxes and employment	3
The immeasurable tax gains by Dutch shell companies	3
Informality, tax policy and the business cycle: exploring the links	3
Anti-corruption campaign and corporate tax evasion: evidence from China	3
The impact of Covid-19 on economic activity: evidence from administrative tax registers	3
Investment in children, social security, and intragenerational risk sharing	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Land lease revenue windfalls and local tax policy in China	3