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 2021-04-01 to 2025-04-01.)

Article	Citations
The fiscal and intergenerational burdens of brakes and subsidies for energy prices	19
The immeasurable tax gains by Dutch shell companies	19
Social security contributions distribution and economic activity	15
Shadow economy, “mixed” firms, and labour market outcomes	14
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	13
Tax reform when commuting has demerit properties	12
Optimal nonlinear taxation: a simpler approach	12
Charitable activities and ‘wellbeing’ in indigenous communities	12
Characteristics and responses of winners in the Greek tax lottery	11
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	9
The EU self-surplus puzzle: an indication of VAT fraud?	9
Funding infrastructure under uncertainty: evidence from tax credit prices	9
Tax Buoyancy in Sub-Saharan Africa and its Determinants	9
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy	8
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement	8
Substitution across profit shifting methods and the impact on thin capitalization rules	8
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects	8
Informality, tax policy and the business cycle: exploring the links	8
Assessing income tax perturbations	8
Public finance in the era of the COVID-19 crisis	7
Environmental offsets and production externalities under monopolistic competition	7
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	7
The regressivity of CIT exemptions in Africa	6
Gifts to government	6
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity	6

Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	6
Drivers of participation elasticities across Europe: gender or earner role within the household?	6
Designing international tax reform: lessons from TCJA	6
Tax competition and tax base equalization in the presence of multiple tax instruments	5
Not so sweet: impacts of a soda tax on producers	5
Decentralized provision of disaster aid: aid fragmentation and the poverty implications	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Labor share as an "automatic stabilizer" of income inequality	4
Working less for longer: unintended effects of longevity adjustment of retirement age	4
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	4
The impact of a European unemployment benefit scheme on labour supply and income distribution	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Editorial Note: International Tax and Public Finance editors	4
Anti-corruption campaign and corporate tax evasion: evidence from China	4
Explaining the decline in the US labor share: taxation and automation	4
Eco-friendly location under fiscal competition	4
Digitalization of tax collection and enterprises’ social security compliance	3
Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	3
Formal sector enforcement and welfare	3
Corporate taxation when firms are heterogeneous: ACE versus CBIT	3
The economics of the global minimum tax	3
Tax evasion, efficiency, and bunching in the presence of enforcement notches	3
The relation between corporate social responsibility and profit shifting of multinational enterprises	3
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	3
The zero effect of income tax on the timing of birth: some evidence on French data	3
Risky business: policy uncertainty and investment	3
Public finance in emerging economies	3
On the incentive compatibility of universal adoption of destination-based cash flow taxation	3
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries	3
Correction: Residual profit splitting: a theory-based approach to tax multinationals	3
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products	3
The consequences of the 2017 US international tax reform: a survey of the evidence	3
Multinational ownership patterns and anti-tax avoidance legislation	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Single-person household and local government expenditure: evidence from South Korea	2
Tax incentives and firm pollution	2
VAT threshold and small business behavior: evidence from Thai tax returns	2
Tax revenue from Pillar One Amount A: country-by-country estimates	2
Detecting envelope wages with e-billing information	2
Tax redistribution offset? Effect of marital choices on income inequality	2
The optimal earnings test and retirement behavior	2
Government size and automation	2
Capital mobility and environmental policy: taxes versus TEP	2
Pollution externalities and corrective taxes in a dynamic small open economy	2
Social security and risk sharing: the role of economic mobility across generations	2
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	2
The fiscal costs of earthquakes in Japan	2
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	2

Measuring the model uncertainty of shadow economy estimates	2
Public support for tax policies in COVID-19 times: evidence from Luxembourg	2
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	2
Residual profit splitting: a theory-based approach to tax multinationals	2
The marginal value of public funds: a brief guide and application to tax policy	1
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	1
Sovereign debt maturity structure and its costs	1
Corporate taxes and union wages in the United States	1
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	1
The fiscal and economic impacts of municipal dissolution: evidence from New York	1
Local fiscal competition and deficits in China	1
The C-inefficiency of the EU-VAT and what can be done about it	1
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	1
Will fiscal transparency inhibit corporate tax avoidance? Evidence from China	1
Tax competition in the presence of environmental spillovers	1
To them that hath: economic complexity and local industrial strategy in the UK	1
Tax policy design in a hierarchical model with occupational decisions	1
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	1
Pandemic and progressivity	1
Government debt, European Institutions and fiscal rules: a synthetic control approach	1
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	1
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	1
Tax systems and public borrowing limits in a fiscal union	1
The specific indirect effect of IRS audits	1
The dynamic effects of aid and taxes on government spending	1
Lobbying for size and slice of the quota	1
How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19	1
Richard Miller Bird 1938–2021	1
Tax planning and investment responses to dividend taxation	1
Network externalities, trade costs, and the choice of commodity taxation principle	1
The popularity function: a spurious regression? The case of Austria	1
Political alignment and project funding	1
Tax havens and cross-border licensing with transfer pricing regulation	1
Optimal commodity taxation when households earn multiple incomes	1
A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands	1
Natural resource revenues and double taxation treaties in developing countries: insights from a network centrality approach	1
Correction to: Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Attractive target for tax avoidance: trade liberalization and entry mode	1
Inequality measurement and tax/transfer policy	1
Corporate taxes and investment when firms are internationally mobile	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
How a French corporate tax reform raised wages: evidence from an innovative method	1