OOIR: Observatory of International Research

Papers

(The TQCC of National Tax Journal 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 2021-06-01 to 2025-06-01.)

Article	Citations
Synthetic Individual Income Tax Data: Promises and Challenges	28
Pillar Two’s Built-In Escape Hatch	24
Digital Tax Arithmetic	24
Protecting Privacy and Expanding Access in a Modern Administrative Tax Data System	18
High Noon In the Tax Policy Corral: Edward Kleinbard’s Race Against Time	18
The Supply Elasticity Of Municipal Debt: Evidence From Bank-Qualified Bonds	18
Stateless Income And Beyond: Ed Kleinbard’s Contribution To International Tax Policy	16
The Tax Cuts and Jobs Act: Searching for Supply-Side Effects	14
Tax Minimization by French Cohabiting Couples	14
Real-Time Poverty, Material Well-Being, and the Child Tax Credit	13
Summaries of Articles	12
Bias in Tax Progressivity Estimates	11
Agenda-Setting and Tax Referenda: Implications for Regression Discontinuity Identification Strategy Using Election Outcomes	11
The Distributional Effects of US Tax Credits for Heat Pumps, Solar Panels, and Electric Vehicles	10
Summaries of Articles	9
Introduction	8
Award Announcements	8
Introduction	8
Marriage in Old Age: What Can We Learn About Policy Impacts on Same-Sex Couples?	8
The Effect of Tax Price on Donations: Evidence from Canada	7
Delivering Aid to Businesses through the Payroll Tax System: The Case of the Employee Retention Credit	7
Summaries of Articles	7
The Spending and Consumption Response to A VAT Rate Increase	7
Small Business Taxation and Income Inequality: The View from Canada	6
Three Decades of Tax Analysis, 1992–2022	6

Building Fiscal Capacity in Developing Countries: Evidence on the Role of Information Technology	6
Seeking Professional Help: How Paid Preparers Decrease Tax Compliance	5
Average Tax Rates in the Canadian Personal Income Tax	5
Property Tax Compliance and Reverse Mortgages: Using Nudges to Improve the Market	5
Front Matter	5
Front Matter	4
The Implications of Uncertain Economic Paths for Revenue Projections	4
Real-time Forecasts of State and Local Government Budgets with an Application to the COVID-19 Pandemic	4
Summaries of Articles	4
Front Matter	4
Summaries of Articles	4
Front Matter	4
Revealing Values: Applying the Inverse-Optimum Method to US State Taxes	4
Introduction	4
Summaries of Articles	4
The Consumption, Income, and Well-Being of Single mother–headed Families 25 Years After Welfare Reform	4
The Distributional Effects of Property Tax Constraints on School Districts	3
Politicians and Tax Policy: The Role of Preferences and Beliefs	3
Trends in Student Loan Repayment	3
Front Matter	3
Introduction	3
Which Survey Report to Use? A Revisit to the 1934 Survey of Public Finance Scholars	3
The (Non)Taxation of Student Debt Cancellation: Statutory Misinterpretation and Normative Conflict	3
Unemployment Insurance Recipiency During the Covid-19 Pandemic	3