OOIR: Observatory of International Research

Papers

(The TQCC of International Tax and Public Finance is 4. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	33
Shadow economy, “mixed” firms, and labour market outcomes	31
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	20
Public finance in the era of the COVID-19 crisis	20
Optimal linear income taxes and education subsidies under skill-biased technical change	17
Eco-friendly location under fiscal competition	17
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	14
Government size and automation	14
Populist policy making	14
Public support for tax policies in COVID-19 times: evidence from Luxembourg	14
Local fiscal competition and deficits in China	13
Tax policy design in a hierarchical model with occupational decisions	13
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	12
The marginal value of public funds: a brief guide and application to tax policy	11
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	10
Inequality in Europe: the role of EU enlargement	10
Decentralization, privatization, and firm tax compliance	9
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	9
Minimum income and household labour supply	9
Costly centralization: evidence from community college expansions	9
Taxation and multi-sided platforms: a review	9
Grandparental childcare, family allowances and retirement policies	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
Rewarding good taxpayers: an effective mechanism?	8

Tax competition and harmonization where tastes for public goods differ	8
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	7
Corporate income tax, IP boxes and the location of R&D	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	7
“Public goods, labor supply and benefit taxation”	7
Decomposing the revenue implications of the global minimum tax	7
Too complex to digest? Federal tax bills and their processing in US financial markets	6
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	6
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	6
Risky business: policy uncertainty and investment	6
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Measuring the model uncertainty of shadow economy estimates	5
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	5
The fiscal costs of earthquakes in Japan	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Detecting envelope wages with e-billing information	5
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
The popularity function: a spurious regression? The case of Austria	4
Intergovernmental transfers and dynamic adjustment of subnational budgets	4
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	4
Within-year uncertainty and perception of year-end work incentives	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	4
Network externalities, trade costs, and the choice of commodity taxation principle	4
Profit shifting, employee pay, and inequalities	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Corporate taxes and union wages in the United States	4