OOIR: Observatory of International Research

Papers

(The TQCC of National Tax Journal 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 2020-04-01 to 2024-04-01.)

Article	Citations
IMPLICATIONS OF THE COVID-19 PANDEMIC FOR STATE GOVERNMENT TAX REVENUES	51
THE FISCAL EFFECTS OF THE COVID-19 PANDEMIC ON CITIES	40
PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT	38
FISCAL RESPONSES TO THE COVID-19 CRISIS IN JAPAN	31
COVID-19, THE CARES ACT, AND FAMILIES’ FINANCIAL SECURITY	28
COMMUNICATING TAX PENALTIES TO DELINQUENT TAXPAYERS	27
STATE AND LOCAL GOVERNMENT FINANCES IN THE COVID-19 ERA	25
U.S. TAX PROGRESSIVITY AND REDISTRIBUTION	19
TAXING THE POTENCY OF SIN GOODS	18
Who Benefits from the Child Tax Credit?	15
NORWEGIAN AND U.S. POLICIES ALLEVIATE BUSINESS VULNERABILITY DUE TO THE COVID-19 SHOCK EQUALLY WELL	14
Taxing Goods and Services in a Digital Era	13
CIGARETTE TAXES AND TEEN MARIJUANA USE	12
Income Inequality, Race, and the EITC	12
CYCLICALITY OF THE U.S. SAFETY NET	10
Does a Day Lost Equal Dollars Saved? The Effects of Four-Day School Weeks on School District Expenditures	10
Tax Loss Measurement	10
The Effect of Cannabis Legalization on Substance Demand and Tax Revenues	10
FISCAL POLICIES AMID A PANDEMIC	10
Generosity Across the Income and Wealth Distributions	9
International Tax Competition and Coordination with A Global Minimum Tax	9
INFORMATION EXCHANGE AND TAX HAVEN INVESTMENT IN OECD SECURITIES MARKETS	8
FEDERAL AID TO SCHOOL DISTRICTS DURING THE COVID-19 RECESSION	8
The COVID-19 Cash Transfer Study II: The Hardship and Mental Health Impacts of an Unconditional Cash Transfer to Low-Income Individuals	8
Taxing the Digital Economy: Investor Reaction to the European Commission’s Digital Tax Proposals	7

Why Is So Much Redistribution In-Kind and Not in Cash? Evidence from a Survey Experiment	7
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	7
Open-Economy Public Finance	7
THE TAX ELASTICITY OF FINANCIAL STATEMENT INCOME	7
Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	7
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	7
Public Finance and Racism	6
Leakage From Retirement Savings Accounts In The United States	6
Group Equity and Implicit Discrimination in Tax Systems	6
The Use of Financial Accounting Information in the OECD BEPS 2.0 Project: A Discussion of the Rules and Concerns	6
MARIJUANA TAXATION AND IMPERFECT COMPETITION	6
A TALE OF TWO WAGE SUBSIDIES	5
Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods	5
The Spending and Consumption Response to A VAT Rate Increase	5
PUBLIC FINANCE RESPONSES TO COVID-19 IN KOREA	5
U.K. COVID-19 DIARY	5
Price Isn’t Everything: Behavioral Response Around Changes In Sin Taxes	5
DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?	4
CORPORATE BEHAVIORAL RESPONSES TO THE TCJA FOR TAX YEARS 2017–2018	4
EXPERIENCE RATING AND THE DYNAMICS OF FINANCING UNEMPLOYMENT INSURANCE	4
A Grant to Every Citizen: Survey Evidence of the Impact of a Direct Government Payment in Israel	4
Trust, the Pandemic, and Public Policies	4
Homestead Exemptions, Heterogeneous Assessment, and Property Tax Progressivity	4
The Antipoverty Impact of the EITC: New Estimates from Survey and Administrative Tax Records	4
A UNIFIED PERSPECTIVE ON EFFICIENCY, REDISTRIBUTION, AND PUBLIC POLICY	4