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 2022-05-01 to 2026-05-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	33
Shadow economy, “mixed” firms, and labour market outcomes	31
Public finance in the era of the COVID-19 crisis	20
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	20
Eco-friendly location under fiscal competition	17
Optimal linear income taxes and education subsidies under skill-biased technical change	17
Populist policy making	14
Public support for tax policies in COVID-19 times: evidence from Luxembourg	14
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	14
Government size and automation	14
Local fiscal competition and deficits in China	13
Tax policy design in a hierarchical model with occupational decisions	13
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	12
The marginal value of public funds: a brief guide and application to tax policy	11
Inequality in Europe: the role of EU enlargement	10
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	10
Minimum income and household labour supply	9
Costly centralization: evidence from community college expansions	9
Taxation and multi-sided platforms: a review	9
Decentralization, privatization, and firm tax compliance	9
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	9
Black–White disposable income inequality: the rising importance of single women	8
Rewarding good taxpayers: an effective mechanism?	8
Tax competition and harmonization where tastes for public goods differ	8
Grandparental childcare, family allowances and retirement policies	8

Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	8
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
The EU’s new era of “fair company taxation”: the impact of DEBRA and Pillar Two on the EU Member States’ effective tax rates	7
“Public goods, labor supply and benefit taxation”	7
Decomposing the revenue implications of the global minimum tax	7
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	7
Corporate income tax, IP boxes and the location of R&D	7
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	6
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	6
Risky business: policy uncertainty and investment	6
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Too complex to digest? Federal tax bills and their processing in US financial markets	6
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Detecting envelope wages with e-billing information	5
Measuring the model uncertainty of shadow economy estimates	5
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	5
The fiscal costs of earthquakes in Japan	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
Within-year uncertainty and perception of year-end work incentives	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	4
Network externalities, trade costs, and the choice of commodity taxation principle	4
Profit shifting, employee pay, and inequalities	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Corporate taxes and union wages in the United States	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
The popularity function: a spurious regression? The case of Austria	4
Intergovernmental transfers and dynamic adjustment of subnational budgets	4
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	4
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
The ITI Database: New Data on International Tax Institutions	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Targeting for poverty reduction: some open questions	3
Editorial note: ITAX appoints new associate editors	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Misreporting in the Norwegian business cash support scheme	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
The optimal earnings test and retirement behavior	2
A randomized intervention to gauge preferred tax rates and progressivity	2
Improving housing valuation for taxation: the Norwegian case	2
Cooperative federalism: the consequences of the audit information exchange agreements	2
Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies	2
Tax reform when commuting has demerit properties	2
Anti-corruption campaign and corporate tax evasion: evidence from China	2

Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	2
Fiscal decentralization and COVID-19 response: an evaluation of OECD countries	2
Gender tax difference in the U.S. income tax	2
Editorial Note: International Tax and Public Finance editors	2
Bunching, tax regime notches and taxpayer behavior	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2
Scarred for Life? Recession Experiences, Beliefs and the State	2
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	2
Who cares about childcare? Covid-19 and gender differences in local public spending	2
Climate policy and optimal public debt	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Granular indicators of fiscal decentralisation from the REGOFI and MUNIFI databases	2
Corporate taxes and investment when firms are internationally mobile	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
The political economy of in-kind versus cash redistribution in Europe	1
Optimal commodity taxation when households earn multiple incomes	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
The effects of a tax deduction for lifelong learning expenditures	1
Tax progressivity and social welfare with a continuum of inequality views	1
Labor market consequences of antitax avoidance policies	1
Do tax credits for cleaning services increase consumption?	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Sovereign debt maturity structure and its costs	1
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	1
Correction: The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic	1
Gendered taxes: the interaction of tax policy with gender equality	1
Citizenship and taxes	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Editorial Note: ITAX is now accepting short papers	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1
Evaluating the impact of unemployment benefit reforms on career stability in Italy: evidence from a regression discontinuity analysis	1
The specific indirect effect of IRS audits	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
Public administrators as politicians in office	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
A note on welfarist versus non-welfarist social welfare function	1
Enhancing efficiency of public expenditure through GovTech	1