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 2022-05-01 to 2026-05-01.)

Article	Citations
Revisiting Offsetting Tax Reductions	8
Assortative Mating and Couple Taxation	5
The Impact of the Tax Cuts and Jobs Act on Foreign Investment in the United States	4
Next Generation EU: A Hamiltonian Moment for the Public Finances of the European Union?	2
How Should Consumption Be Taxed?	2
Institutional Quality and Official Budgetary Forecast Performance in EU Member States	1
Rethinking Germany's Debt Brake: The Amortisation of Emergency Loans	1
Group Size, Kant-Nash Interaction, and Public Goods	1
Plurality Rule, Majority Principle and Indeterminacy in German Elections	1
Windfall Profits in the German Long-term Care System: Initial Expectation and Variation Over Time	1
Fiscal Policies and Parliamentary Activities of Minority Governments in the German States	1
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	1
The Impact of Public Income Tax Return Disclosure on Tax Avoidance and Tax Evasion – Insights from an Agent-Based Model	1
Public Finance Options for Recycling Carbon Tax Revenue in Germany	1
On the Governance of Carbon Dioxide Removal – A Public Economics Perspective	1
Contents	1
Capital Income Taxation, Stock Market Participation and Economic Growth	0
Comparison of Educational Subsidy Schemes in an Endogenous Growth Model	0
10 Years of BEPS and its meaning for the OECD Two-Pillar Solution – Comments from a German perspective	0
Celebrating a 140-year Tradition	0
Politics in Reforming Taxes: Evidence from Developing Countries	0
A Cournot Equilibrium between Dark Net Market and Street Market	0
Contents	0
Fiscal Competition, Unemployment, and the Provision of Productive Infrastructure	0
Improving Public Good Supply and Income Equality: Facing a Potential Trade-Off	0

Contents	0
The Vertical Fiscal Gap in the German Federation	0
Private Country-by-Country Reporting and the Misalignment between Profits and Economic Activity	0
Richard Musgrave in Colombia: The Art of Tax Reform in a Developing Country	0
Homeowner Subsidies and Suburban Living: Empirical Evidence from a Subsidy Repeal	0
How Does Profit Shifting Affect the Balance of Payments?	0
Analyzing Institutional Uncertainty in the Context of a Simple Audit Scheme	0
Contents	0
The European Fiscal Rules and their Complexity – A Systematic Discussion	0
Tax Competition and Leviathan with Decentralized Leadership	0
Contents	0
Uncertain Length of Life, Retirement Age, and Pension Design	0
Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey	0
A Tax Reform Approach to Commodity Taxation with Families	0
Optimal Wealth Taxation When Wealth Is More Than Just Capital	0
Contents	0
The Effect of Divorce and Marriage Contracts on Tax Non-Compliance	0
CFC Rules and Investment Activity: The Role of the ATAD	0
Tax Disputes Prevention and Resolution and Tax (Un)certainty: Two Interconnected Concepts within the Frame of the BEPS Action Plan	0
The Missing Government in Green Finance	0
Contents	0
10 Years of the BEPS Action Plan	0
Average Tax Rates for Rich and Poor – German Personal Income Tax from 1998 to 2019	0
Does a Tax Exemption of Retained Profits Strengthen the Equity Base of Firms?	0
The Impact of Fiscal Inequality on Economic Growth: Evidence from Shifts in China's Fiscal System	0
Contents	0
Contents	0
Contents	0
The Effect of an Employment Subsidy in Persistent Stagnation	0
Contents	0
Contents	0
Elite Persistence and Policy Persistence: Re-installed Mayors from Weimar Germany	0