OOIR: Observatory of International Research

Papers

(The TQCC of National Tax Journal is 2. 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 2021-04-01 to 2025-04-01.)

Article	Citations
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	28
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	21
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	20
Do the Effects of Alcohol Excise Taxes Differ by Drinking Level and by Income Level?	16
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	15
Assessment Caps and the Racial Assessment Gap	13
The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty	12
Summaries of Articles	12
Front Matter	11
Assessing Profit Shifting Using Country-by-Country Reports: A Nonlinear Response to Tax Rate Differentials	11
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	10
Summaries of Articles	9
Pillar Two’s Built-In Escape Hatch	9
The Implications of Uncertain Economic Paths for Revenue Projections	8
Synthetic Individual Income Tax Data: Promises and Challenges	8
Safety-Net Program Spillovers and Administrative Burden	8
New Evidence on the Cycle in the Women, Infants, and Children Program: What Happens When Benefits Expire	8
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	7
Automated Tax Filing: Simulating a Prepopulated Form 1040	7
Front Matter	7
Stimulus Checks: True-Up and Safe-Harbor Costs	7
Digital Tax Arithmetic	6
Tax Credit Refundability and Child Care Prices: Evidence from California	6
Corporate Taxes and Initial Public Offerings: Evidence from the Tax Cuts and Jobs Act	6
The Long and Winding Road: The Inflation Reduction Act’s Energy and Environmental Tax Credits	5

The Responsiveness of Medicaid Spending to the Federal Subsidy	5
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	4
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	4
Tax Competition With Intermunicipal Cooperation	4
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	4
Who Benefits from the Child Tax Credit?	4
Introduction	4
International Tax Competition and Coordination with A Global Minimum Tax	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
Introduction	3
Design and Evaluation of the Finnish Basic Income Experiment	3
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	3
Summaries of Articles	3
Front Matter	3
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	3
Voting Systems and Fiscal Policy: Evidence from Runoff and Plurality Elections	3
Summaries of Articles	3
The Policy And Politics Of Alternative Minimum Taxes	3
Summaries of Articles	3
Market Responses To Voter-Approved Debt	2
Summaries of Articles	2
Unemployment Insurance Recipiency During the Covid-19 Pandemic	2
TANF at 25: A Weaker Cash Safety Net Reaching Fewer Families and doing Less to Lift Families out of Deep Poverty	2
How Refundable Tax Credits Can Advance Gender and Racial Equity	2
Remittance Rules and the Distribution of Local Tax Revenue: Evidence after Wayfair	2
Trust, the Pandemic, and Public Policies	2
Front Matter	2
Introduction	2
Introduction	2
The Revenue Productivity of India’s Subnational VAT	2
The National Tax Journal’s Contributions to Public Economics Research: Reflections on the Journal’s Seventy-Fifth Anniversary	2
Tax Minimization by French Cohabiting Couples	2
Childcare Infrastructure in the Nordic Countries as a Way of Enabling Female Labor Market Participation	2
Summaries of Articles	2
Front Matter	2