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 2021-08-01 to 2025-08-01.)

Article	Citations
Eco-friendly location under fiscal competition	24
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	22
Gifts to government	18
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	14
Shadow economy, “mixed” firms, and labour market outcomes	14
Informality, tax policy and the business cycle: exploring the links	14
The EU self-surplus puzzle: an indication of VAT fraud?	13
Optimal nonlinear taxation: a simpler approach	12
Public finance in the era of the COVID-19 crisis	11
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
Local fiscal competition and deficits in China	10
Government size and automation	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
Tax evasion, efficiency, and bunching in the presence of enforcement notches	10
Formal sector enforcement and welfare	10
Inequality measurement and tax/transfer policy	9
Tax policy design in a hierarchical model with occupational decisions	9
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	9
The marginal value of public funds: a brief guide and application to tax policy	8
Taxation and multi-sided platforms: a review	7
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7
Inequality in Europe: the role of EU enlargement	7
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7

Tax competition and harmonization where tastes for public goods differ	6
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	6
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	6
Rewarding good taxpayers: an effective mechanism?	6
Grandparental childcare, family allowances and retirement policies	6
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
“Public goods, labor supply and benefit taxation”	5
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	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
Optimal dynamic nonlinear income taxation with wage regulations	5
Multinational ownership patterns and anti-tax avoidance legislation	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
The fiscal costs of earthquakes in Japan	4
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	4
Too complex to digest? Federal tax bills and their processing in US financial markets	4
Risky business: policy uncertainty and investment	4
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Detecting envelope wages with e-billing information	4
Measuring the model uncertainty of shadow economy estimates	4
The popularity function: a spurious regression? The case of Austria	3
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Misreporting in the Norwegian business cash support scheme	3
Media negativity bias and tax compliance: experimental evidence	3
Who cares about childcare? Covid-19 and gender differences in local public spending	3
Education, taxation and the perceived effects of sin good consumption	3
The ITI Database: New Data on International Tax Institutions	3
Tax revenue from Pillar One Amount A: country-by-country estimates	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
Corporate taxes and union wages in the United States	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
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
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	3
Tax reform when commuting has demerit properties	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
Anti-corruption campaign and corporate tax evasion: evidence from China	2
Everything’s not lost: revisiting TSTSLS estimates of intergenerational mobility in developing countries	2

Climate policy and optimal public debt	2
Tackle spurious invoices challenges to VAT compliance: a quasi-experiment of input VAT deduction reform in China	2
Editorial Note: International Tax and Public Finance editors	2
Working less for longer: unintended effects of longevity adjustment of retirement age	2
Do social insurance contribution subsidies reduce undeclared work? Evidence from South Korea	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
The optimal earnings test and retirement behavior	2
Corporate taxation when firms are heterogeneous: ACE versus CBIT	2
Should I stay or should I go?: the economic incentives of intergenerational taxes and transfers in Uruguay	1
Tax progressivity and social welfare with a continuum of inequality views	1
Citizenship and taxes	1
The consequences of the 2017 US international tax reform: a survey of the evidence	1
The economics of the global minimum tax	1
A note on welfarist versus non-welfarist social welfare function	1
Funding infrastructure under uncertainty: evidence from tax credit prices	1
On the effects of intergovernmental grants: a survey	1
Gendered taxes: the interaction of tax policy with gender equality	1
The specific indirect effect of IRS audits	1
Bilateral tax competition in double tax treaties between developed and developing countries	1
Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising	1
The effects of a tax deduction for lifelong learning expenditures	1
Measuring the unobservable: estimating informal economy by a structural equation modeling approach	1
Optimal commodity taxation when households earn multiple incomes	1
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	1
Tax systems and public borrowing limits in a fiscal union	1
Disposal is not free: fiscal instruments to internalize the environmental costs of solid waste	1
Labor share as an "automatic stabilizer" of income inequality	1
Tax Buoyancy in Sub-Saharan Africa and its Determinants	1
The impact of Covid-19 on economic activity: evidence from administrative tax registers	1
Tax competition for FDI: China’s exceptional approach	1
Cash-flow business taxation revisited: bankruptcy and asymmetric information	1
Labor market consequences of antitax avoidance policies	1
Teach to comply? Evidence from a taxpayer education program in Rwanda	1
Public administrators as politicians in office	1
The housing net worth channel and the public finances: evidence from a European country panel	1
Beneficial fiscal competition for foreign direct investment: transport infrastructure and economic integration	1
Sovereign debt maturity structure and its costs	1
Correction: Residual profit splitting: a theory-based approach to tax multinationals	1
Editorial Note: ITAX is now accepting short papers	1
Capital mobility and environmental policy: taxes versus TEP	1
The impact of a European unemployment benefit scheme on labour supply and income distribution	1
Explaining the decline in the US labor share: taxation and automation	1
The impact of tax and infrastructure competition on the profitability of local firms	1
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	1
Corporate taxes and investment when firms are internationally mobile	1
The long way to tax transparency: lessons from the early publishers of country-by-country reports	1
The EITC in rural and economically distressed areas: More bang per buck?	1
Pandemic and progressivity	1
The political economy of in-kind versus cash redistribution in Europe	1
The pass-through of temporary VAT rate cuts: evidence from German supermarket retail	1