OOIR: Observatory of International Research

Papers

(The median citation count of Finanzarchiv is 0. 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 2021-06-01 to 2025-06-01.)

Article	Citations
Revisiting Offsetting Tax Reductions	9
How Does Trust Affect Concessionary Behavior in Tax Bargaining?	8
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?	4
How Should Consumption Be Taxed?	4
Plurality Rule, Majority Principle and Indeterminacy in German Elections	2
Redistribution and Production with a Subsistence Income Constraint: A Real-effort Experiment	2
Contents	2
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model	2
Public Finance Options for Recycling Carbon Tax Revenue in Germany	1
Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans	1
Introduction to the Special Issue »Behavioral Taxation«	1
On the Governance of Carbon Dioxide Removal – A Public Economics Perspective	1
Contents	1
Group Size, Kant-Nash Interaction, and Public Goods	1
Institutional Quality and Official Budgetary Forecast Performance in EU Member States	1
Tax Morale and the Role of Social Norms and Reciprocity – Evidence from a Randomized Survey Experiment	1
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	1
Optimal Taxation When the Tax Burden Matters	0
Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure	0
A Tax Reform Approach to Commodity Taxation with Families	0
Contents	0
Top Tax Progression and Capital Taxation in Germany	0
The Effect of an Employment Subsidy in Persistent Stagnation	0
Contents	0
Capital Income Taxation, Stock Market Participation and Economic Growth	0

Elite Persistence and Policy Persistence: Re-installed Mayors from Weimar Germany	0
Celebrating a 140-year Tradition	0
The Missing Government in Green Finance	0
The European Fiscal Rules and their Complexity – A Systematic Discussion	0
Optimal Estate Taxation: More (about) Heterogeneity across Dynasties	0
Tax Competition and Leviathan with Decentralized Leadership	0
A Cournot Equilibrium between Dark Net Market and Street Market	0
Contents	0
Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey	0
Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off	0
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount?	0
Comparison of Educational Subsidy Schemes in an Endogenous Growth Model	0
Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal	0
Contents	0
Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?	0
Contents	0
Uncertain Length of Life, Retirement Age, and Pension Design	0
Labor Supply Reaction to Wage Cuts and Tax Increases: A Real-Effort Experiment	0
Politics in Reforming Taxes: Evidence from Developing Countries	0
Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory	0
Social versus Individual Work Preferences: Implications for Optimal Income Taxation	0
Behavioral Taxation: Opportunities and Challenges	0
The Impact of Fiscal Inequality on Economic Growth: Evidence from Shifts in China's Fiscal System	0
Contents	0
Why is the Shape of the Laffer Curve for Consumption Tax Different from that for Labor Income Tax?	0
Optimal Wealth Taxation When Wealth Is More Than Just Capital	0
Fining Tax Evasion: Is Adjusting Fines to Level of Income Fairer Than Basing Fines Solely on the Evaded Amount? Appendix	0
Contents	0
Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country	0
Contents	0
User Prices and Multiplicity in a Simple General Equilibrium Model	0
Can Tax Rate Changes Accelerate Investment under Entry and Exit Flexibility? – Insights from an Economic Experiment	0
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	0
Contents	0
Gender Discriminatory Taxes, Fairness Perception, and Labor Supply	0