OOIR: Observatory of International Research

Papers

(The TQCC of International Tax and Public Finance is 3. 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 2021-11-01 to 2025-11-01.)

Article	Citations
Eco-friendly location under fiscal competition	26
Gifts to government	24
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	15
Shadow economy, “mixed” firms, and labour market outcomes	15
The EU self-surplus puzzle: an indication of VAT fraud?	14
Optimal nonlinear taxation: a simpler approach	14
Public finance in the era of the COVID-19 crisis	13
Optimal linear income taxes and education subsidies under skill-biased technical change	13
Informality, tax policy and the business cycle: exploring the links	13
Government size and automation	11
Formal sector enforcement and welfare	11
Tax evasion, efficiency, and bunching in the presence of enforcement notches	11
Public support for tax policies in COVID-19 times: evidence from Luxembourg	11
Populist policy making	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
Local fiscal competition and deficits in China	9
Tax policy design in a hierarchical model with occupational decisions	9
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	8
The marginal value of public funds: a brief guide and application to tax policy	8
Taxation and multi-sided platforms: a review	8
Minimum income and household labour supply	8
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	8
Costly centralization: evidence from community college expansions	7
Tax competition and harmonization where tastes for public goods differ	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7

Rewarding good taxpayers: an effective mechanism?	7
Inequality in Europe: the role of EU enlargement	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	6
Optimal dynamic nonlinear income taxation with wage regulations	6
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	6
“Public goods, labor supply and benefit taxation”	6
Grandparental childcare, family allowances and retirement policies	6
Corporate income tax, IP boxes and the location of R&D	6
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	6
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	6
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
The fiscal costs of earthquakes in Japan	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	5
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
The fiscal response to revenue shocks	5
Detecting envelope wages with e-billing information	5
Multinational ownership patterns and anti-tax avoidance legislation	5
Risky business: policy uncertainty and investment	5
The popularity function: a spurious regression? The case of Austria	4
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Measuring the model uncertainty of shadow economy estimates	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Network externalities, trade costs, and the choice of commodity taxation principle	4
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Editorial note: ITAX appoints new associate editors	3
Education, taxation and the perceived effects of sin good consumption	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
Who cares about childcare? Covid-19 and gender differences in local public spending	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Misreporting in the Norwegian business cash support scheme	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Media negativity bias and tax compliance: experimental evidence	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
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
The ITI Database: New Data on International Tax Institutions	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3