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 2020-11-01 to 2024-11-01.)

Article	Citations
Multinational corporations and tax havens: evidence from country-by-country reporting	22
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare	22
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	16
The VAT in practice: equity, enforcement, and complexity	14
Political institutions and health expenditure	13
The impact of taxes on the extensive and intensive margins of FDI	12
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	11
To them that hath: economic complexity and local industrial strategy in the UK	11
The value-added tax and growth: design matters	11
The C-inefficiency of the EU-VAT and what can be done about it	10
Tax incentives and firm pollution	9
Carbon pricing under uncertainty	8
Tax haven, pollution haven or both?	8
Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment	8
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States	8
Immigration and the pattern of public spending: evidence from OECD countries	7
The effect of real estate purchase subsidies on property prices	7
Income taxation, entrepreneurship, and incorporation status of self-employment	7
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	7
Tax competition for FDI: China’s exceptional approach	7
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	7
VAT fraud and reverse charge: empirical evidence from VAT return data	7
Rising markups and optimal redistributive taxation	6
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	6
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China	6

Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties	6
Multinational ownership patterns and anti-tax avoidance legislation	6
Corruption and distortion of public expenditures: evidence from Africa	6
Pandemic and progressivity	6
Tax Buoyancy in Sub-Saharan Africa and its Determinants	6
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	5
Substitution across profit shifting methods and the impact on thin capitalization rules	5
The impact of Covid-19 on economic activity: evidence from administrative tax registers	5
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy	5
A note on pollution and reforms of domestic and trade taxes toward uniformity	5
The fiscal response to revenue shocks	4
Investment in children, social security, and intragenerational risk sharing	4
Public support for tax policies in COVID-19 times: evidence from Luxembourg	4
Public finance in the era of the COVID-19 crisis	4
Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring	4
Tax competition and club goods	4
Elderly empowerment, fertility, and public pensions	4
The EU self-surplus puzzle: an indication of VAT fraud?	4
Analyzing state government spending: balanced budget rules or forward-looking decisions?	4
Who’s calling? The effect of phone calls and personal interaction on tax compliance	4
The fiscal costs of earthquakes in Japan	4
The immeasurable tax gains by Dutch shell companies	3
Gini and undercoverage at the upper tail: a simple approximation	3
Do policies and institutions matter for pre-tax income inequality? Cross-country evidence	3
Inequality measurement and tax/transfer policy	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Measuring the model uncertainty of shadow economy estimates	3
Land lease revenue windfalls and local tax policy in China	3
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	3
Climate policy and optimal public debt	3
Financial disincentives to formal employment and tax-benefit systems in Latin America	3
The revenue and base effects of local tax hikes: evidence from a quasi-experiment	3
Government debt, European Institutions and fiscal rules: a synthetic control approach	3
The role of information aggregators in tax compliance	3
Labor market frictions, capital, taxes and employment	3
Anti-corruption campaign and corporate tax evasion: evidence from China	3
Informality, tax policy and the business cycle: exploring the links	3
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data	3
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	3
Tax competition in the presence of environmental spillovers	3
Formal sector enforcement and welfare	3
A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines	3
Tax competition and tax base equalization in the presence of multiple tax instruments	3