OOIR: Observatory of International Research

Papers

(The median citation count of International Tax and Public Finance is 1. 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
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	21
Eco-friendly location under fiscal competition	21
Gifts to government	16
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	15
Public finance in the era of the COVID-19 crisis	14
Informality, tax policy and the business cycle: exploring the links	14
Shadow economy, “mixed” firms, and labour market outcomes	13
The EU self-surplus puzzle: an indication of VAT fraud?	13
Optimal nonlinear taxation: a simpler approach	12
Optimal linear income taxes and education subsidies under skill-biased technical change	11
Public support for tax policies in COVID-19 times: evidence from Luxembourg	10
Tax evasion, efficiency, and bunching in the presence of enforcement notches	10
Local fiscal competition and deficits in China	9
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	9
Formal sector enforcement and welfare	9
Government size and automation	9
Inequality measurement and tax/transfer policy	8
Tax policy design in a hierarchical model with occupational decisions	8
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	8
Inequality in Europe: the role of EU enlargement	7
The marginal value of public funds: a brief guide and application to tax policy	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7
Lobbying for size and slice of the quota	7
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7

Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
Corporate income tax, IP boxes and the location of R&D	6
Taxation and multi-sided platforms: a review	6
Tax competition and harmonization where tastes for public goods differ	6
Editorial Note	6
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	6
Rewarding good taxpayers: an effective mechanism?	6
Optimal dynamic nonlinear income taxation with wage regulations	5
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
The fiscal response to revenue shocks	5
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	5
Grandparental childcare, family allowances and retirement policies	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
Multinational ownership patterns and anti-tax avoidance legislation	4
The fiscal costs of earthquakes in Japan	4
“Public goods, labor supply and benefit taxation”	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Detecting envelope wages with e-billing information	4
Risky business: policy uncertainty and investment	4
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	4
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Measuring the model uncertainty of shadow economy estimates	4
Too complex to digest? Federal tax bills and their processing in US financial markets	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
Tax revenue from Pillar One Amount A: country-by-country estimates	3
Education, taxation and the perceived effects of sin good consumption	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Gini and undercoverage at the upper tail: a simple approximation	3
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
VAT threshold and small business behavior: evidence from Thai tax returns	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
The popularity function: a spurious regression? The case of Austria	3
Media negativity bias and tax compliance: experimental evidence	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
The ITI Database: New Data on International Tax Institutions	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Corporate taxes and union wages in the United States	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Who cares about childcare? Covid-19 and gender differences in local public spending	3
Misreporting in the Norwegian business cash support scheme	3
Anti-corruption campaign and corporate tax evasion: evidence from China	2
The optimal earnings test and retirement behavior	2
Gender tax difference in the U.S. income tax	2

Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Editorial Note: International Tax and Public Finance editors	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
Climate policy and optimal public debt	2
Designing international tax reform: lessons from TCJA	2
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	2
A randomized intervention to gauge preferred tax rates and progressivity	2
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data	2
Tax reform when commuting has demerit properties	2
Labor market consequences of antitax avoidance policies	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	1
Sovereign debt maturity structure and its costs	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Corporate taxes and investment when firms are internationally mobile	1
The impact of tax and infrastructure competition on the profitability of local firms	1
Explaining the decline in the US labor share: taxation and automation	1
Substitution across profit shifting methods and the impact on thin capitalization rules	1
Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda	1
Tax competition for FDI: China’s exceptional approach	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Editorial Note: ITAX is now accepting short papers	1
Tax systems and public borrowing limits in a fiscal union	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
The specific indirect effect of IRS audits	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
The effects of a tax deduction for lifelong learning expenditures	1
The economics of the global minimum tax	1
Funding infrastructure under uncertainty: evidence from tax credit prices	1
On the effects of intergovernmental grants: a survey	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
A note on welfarist versus non-welfarist social welfare function	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Tax progressivity and social welfare with a continuum of inequality views	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Optimal commodity taxation when households earn multiple incomes	1
Pandemic and progressivity	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	1
Labor share as an "automatic stabilizer" of income inequality	1
Gendered taxes: the interaction of tax policy with gender equality	1
Citizenship and taxes	1
Cash-flow business taxation revisited: bankruptcy and asymmetric information	1
Public administrators as politicians in office	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1