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 2022-08-01 to 2026-08-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	36
Shadow economy, “mixed” firms, and labour market outcomes	28
Public finance in the era of the COVID-19 crisis	21
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	18
Eco-friendly location under fiscal competition	17
Cashless tax systems: voluntary vs. mandated digital payments in Eswatini	16
Government size and automation	16
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	15
Populist policy making	14
Optimal linear income taxes and education subsidies under skill-biased technical change	12
Shaking giants: tax accounting, profit shifting, and the slow art of challenging the status quo	12
The marginal value of public funds: a brief guide and application to tax policy	11
Tax policy design in a hierarchical model with occupational decisions	11
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	11
Local fiscal competition and deficits in China	10
Retail price responses to a temporary tax holiday: evidence from Uruguay’s water emergency	10
Decentralization, privatization, and firm tax compliance	9
Taxation and multi-sided platforms: a review	9
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	9
Minimum income and household labour supply	9
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	9
Inequality in Europe: the role of EU enlargement	9
Costly centralization: evidence from community college expansions	9
Corporate income tax, IP boxes and the location of R&D	8
Grandparental childcare, family allowances and retirement policies	8

Rewarding good taxpayers: an effective mechanism?	8
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	8
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	8
Black–White disposable income inequality: the rising importance of single women	8
Bank capital and the minimum corporate tax	7
Tax competition and harmonization where tastes for public goods differ	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
“Public goods, labor supply and benefit taxation”	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Do tax cuts ease liquidity constraints?	6
Decomposing the revenue implications of the global minimum tax	6
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
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
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Public pensions and LTC insurance with family solidarity	5
Risky business: policy uncertainty and investment	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
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
Detecting envelope wages with e-billing information	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Within-year uncertainty and perception of year-end work incentives	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Targeting for poverty reduction: some open questions	3
Financial impacts of standardized system specifications: evidence from japanese municipalities	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Safely opening Pandora’s box: a guide for researchers working with leaked data	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
The effect of the Kansas tax reform on self-employment hours worked	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
Intergovernmental transfers and dynamic adjustment of subnational budgets	3
Profit shifting, employee pay, and inequalities	3
Editorial note: ITAX appoints new associate editors	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
Misreporting in the Norwegian business cash support scheme	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Corporate taxes and union wages in the United States	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3