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 2021-05-01 to 2025-05-01.)

Article	Citations
Eco-friendly location under fiscal competition	21
Shadow economy, “mixed” firms, and labour market outcomes	20
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	15
The EU self-surplus puzzle: an indication of VAT fraud?	14
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	13
Gifts to government	13
Optimal nonlinear taxation: a simpler approach	12
Informality, tax policy and the business cycle: exploring the links	12
Public finance in the era of the COVID-19 crisis	11
Optimal linear income taxes and education subsidies under skill-biased technical change	10
Government size and automation	9
Formal sector enforcement and welfare	9
Tax evasion, efficiency, and bunching in the presence of enforcement notches	9
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	9
Public support for tax policies in COVID-19 times: evidence from Luxembourg	9
Inequality measurement and tax/transfer policy	8
Tax policy design in a hierarchical model with occupational decisions	8
Local fiscal competition and deficits in China	8
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
The marginal value of public funds: a brief guide and application to tax policy	7
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7
Lobbying for size and slice of the quota	7
Taxation and multi-sided platforms: a review	7
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	7
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6

Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	6
Tax competition and harmonization where tastes for public goods differ	6
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	6
Editorial Note	6
The fiscal response to revenue shocks	5
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
“Public goods, labor supply and benefit taxation”	5
Corporate income tax, IP boxes and the location of R&D	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Grandparental childcare, family allowances and retirement policies	5
Rewarding good taxpayers: an effective mechanism?	5
Too complex to digest? Federal tax bills and their processing in US financial markets	4
Detecting envelope wages with e-billing information	4
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
VAT threshold and small business behavior: evidence from Thai tax returns	4
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	4
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Tax revenue from Pillar One Amount A: country-by-country estimates	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Education, taxation and the perceived effects of sin good consumption	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
Risky business: policy uncertainty and investment	3
Corporate taxes and union wages in the United States	3
The fiscal costs of earthquakes in Japan	3
The ITI Database: New Data on International Tax Institutions	3
Misreporting in the Norwegian business cash support scheme	3
The popularity function: a spurious regression? The case of Austria	3
Measuring the model uncertainty of shadow economy estimates	3
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Multinational ownership patterns and anti-tax avoidance legislation	3