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 2020-04-01 to 2024-04-01.)

Article	Citations
Multinational corporations and tax havens: evidence from country-by-country reporting	17
Pigou in the 21st Century: a tribute on the occasion of the 100th anniversary of the publication of The Economics of Welfare	17
Political institutions and health expenditure	12
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	11
The impact of tropical storms on the accumulation and composition of government debt	11
Fiscal equalization as a driver of tax increases: empirical evidence from Germany	10
The impact of taxes on the extensive and intensive margins of FDI	10
The value-added tax and growth: design matters	10
To them that hath: economic complexity and local industrial strategy in the UK	10
Taxing telecommunications in developing countries	9
The VAT in practice: equity, enforcement, and complexity	9
The C-inefficiency of the EU-VAT and what can be done about it	9
Carbon pricing under uncertainty	8
Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data	8
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	8
Export tax rebate and the margins of exports: product-level evidence from a quasi-natural experiment	8
Tax haven, pollution haven or both?	8
The effects of income taxation on entrepreneurial investment: A puzzle?	7
Political competitiveness and the private–public structure of public expenditure: a model and empirics for the Indian States	7
Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa	7
Immigration and the pattern of public spending: evidence from OECD countries	7
Does public sector inefficiency constrain firm productivity? Evidence from Italian provinces	7
Who pays taxes on basic foodstuffs? Evidence from broadening the VAT base	6
Income taxation, entrepreneurship, and incorporation status of self-employment	6
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	6

Income tax evasion: tax elasticity, welfare, and revenue	6
How well-targeted are payroll tax cuts as a response to COVID-19? evidence from China	6
How effective is an incremental ACE in addressing the debt bias? Evidence from corporate tax returns	6
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	6
VAT fraud and reverse charge: empirical evidence from VAT return data	5
Corruption and distortion of public expenditures: evidence from Africa	5
Withholding-tax non-compliance: the case of cum-ex stock-market transactions	5
Tax competition for FDI: China’s exceptional approach	5
Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties	5
Rising markups and optimal redistributive taxation	5
Tax incentives and firm pollution	5
The effect of real estate purchase subsidies on property prices	5
Environmental policy contests: command and control versus taxes	5
Pandemic and progressivity	5
Elderly empowerment, fertility, and public pensions	4
The EU self-surplus puzzle: an indication of VAT fraud?	4
The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy	4
A note on pollution and reforms of domestic and trade taxes toward uniformity	4
The impact of the international tax reforms under Pillar One and Pillar Two on MNE’s investment costs	4
Social security and risk sharing: the role of economic mobility across generations	4
Poverty among the elderly: the role of public pension systems	4
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	4
Multinational ownership patterns and anti-tax avoidance legislation	4
Public finance in the era of the COVID-19 crisis	4
Social Security reform: three Rawlsian options	4
Expected effects of the US tax reform on other countries: global and local survey evidence	4
The impact of Covid-19 on economic activity: evidence from administrative tax registers	3
Investment in children, social security, and intragenerational risk sharing	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Land lease revenue windfalls and local tax policy in China	3
Substitution across profit shifting methods and the impact on thin capitalization rules	3
Tax Buoyancy in Sub-Saharan Africa and its Determinants	3
Analyzing state government spending: balanced budget rules or forward-looking decisions?	3
Fiscal devaluation and relative prices: evidence from the Euro area	3
Public expenditure spillovers: an explanation for heterogeneous tax reaction functions	3
Tax competition and tax base equalization in the presence of multiple tax instruments	3
Government market power and public goods provision in a federation	3
Missing social security contributions: the role of contribution rate and corporate income tax rate	3
Fiscal transparency or fiscal illusion? Housing and credit market responses to fiscal monitoring	3
Minimum wage competition	3
The role of information aggregators in tax compliance	3
Labor market frictions, capital, taxes and employment	3
The immeasurable tax gains by Dutch shell companies	3
Informality, tax policy and the business cycle: exploring the links	3
Anti-corruption campaign and corporate tax evasion: evidence from China	3
Voluntary provision of environmental offsets under monopolistic competition	2
Drivers of participation elasticities across Europe: gender or earner role within the household?	2
Structural fund, endogenous move and commitment	2
The fiscal response to revenue shocks	2
The COVID-19 state sales tax windfall	2

Do policies and institutions matter for pre-tax income inequality? Cross-country evidence	2
Inequality measurement and tax/transfer policy	2
Corporate taxes and union wages in the United States	2
Frictions and taxpayer responses: evidence from bunching at personal tax thresholds	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Avoiding taxes by transfers within the family	2
Formal sector enforcement and welfare	2
Designing international tax reform: lessons from TCJA	2
Avoiding taxes: banks’ use of internal debt	2
Gini and undercoverage at the upper tail: a simple approximation	2
The revenue and base effects of local tax hikes: evidence from a quasi-experiment	2
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy	2
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	2
Tax competition in the presence of environmental spillovers	2
Tax competition and club goods	2
The fiscal costs of earthquakes in Japan	2
Public support for tax policies in COVID-19 times: evidence from Luxembourg	2
VAT threshold and small business behavior: evidence from Thai tax returns	2
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	2
How do taxpayers respond to tax subsidy for long-term savings? Evidence from Thailand’s tax return data	2
Regional payroll tax cuts and individual wages: heterogeneous effects of worker ability and firm productivity	2
Pouring oil on fire: interest deductibility and corporate debt	2
The case for subsidizing harm: constrained and costly Pigouvian taxation with multiple externalities	2
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	2
Government debt, European Institutions and fiscal rules: a synthetic control approach	2
Non-compliance notifications and taxpayer strategic behavior: evidence from Ecuador	2
Measuring the model uncertainty of shadow economy estimates	2
A comprehensive approach to intergovernmental grants’ tactical allocation. Theory and estimation guidelines	2
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Patent protection and public capital accumulation	1
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy	1
Profit-splitting rules and the taxation of multinational digital platforms	1
Robust effects of a debt-financed tax cut in an economy with incomplete markets	1
The impact of tax and infrastructure competition on the profitability of local firms	1
Media negativity bias and tax compliance: experimental evidence	1
Taxing mobile and overconfident top earners	1
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	1
The dynamic effects of aid and taxes on government spending	1
Efficiency and the taxation of bank profits	1
Capital mobility and environmental policy: taxes versus TEP	1
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects	1
Welfare effects of business taxation under default risk	1
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement	1
Consumption pollution and taxes with endogenous firm locations and different market sizes	1
Labor share as an "automatic stabilizer" of income inequality	1
Transfer pricing under global adoption of destination-based cash-flow taxation	1
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	1
Correction to: Multinational corporations and tax havens: evidence from country‑by‑country reporting	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
Bidding for tariff exemptions in international oligopolies	1
Who’s calling? The effect of phone calls and personal interaction on tax compliance	1
Political alignment and project funding	1
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	1
Pollution externalities and corrective taxes in a dynamic small open economy	1
Optimal nonlinear taxation: a simpler approach	1
Climate policy and optimal public debt	1
Optimal fiscal policies and market structures with monopolistic competition	1
Cash-flow business taxation revisited: bankruptcy and asymmetric information	1
Social security contributions distribution and economic activity	1
Financial disincentives to formal employment and tax-benefit systems in Latin America	1
Citizenship and taxes	1
Mobility and the lifetime distributional impact of tax and transfer reforms	1
Investor asset valuation under a wealth tax and a capital income tax	1
Tax systems and public borrowing limits in a fiscal union	1
Lobbying for size and slice of the quota	1
The impact of taxes on income mobility	1
Tax evasion, efficiency, and bunching in the presence of enforcement notches	1