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 2021-09-01 to 2025-09-01.)

Article	Citations
Eco-friendly location under fiscal competition	24
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	23
Gifts to government	19
Shadow economy, “mixed” firms, and labour market outcomes	14
Public finance in the era of the COVID-19 crisis	14
Optimal nonlinear taxation: a simpler approach	14
Informality, tax policy and the business cycle: exploring the links	13
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	13
The EU self-surplus puzzle: an indication of VAT fraud?	13
Optimal linear income taxes and education subsidies under skill-biased technical change	11
Government size and automation	10
Local fiscal competition and deficits in China	10
Tax evasion, efficiency, and bunching in the presence of enforcement notches	10
Formal sector enforcement and welfare	10
Populist policy making	10
Public support for tax policies in COVID-19 times: evidence from Luxembourg	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	10
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
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	7
Taxation and multi-sided platforms: a review	7
Inequality measurement and tax/transfer policy	7
Inequality in Europe: the role of EU enlargement	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7

Till taxes keep us apart? The impact of the marriage tax on the marriage rate	7
Introduction to IIPF 2020 special issue in ITAX: reflections on the interactions between environmental economics and public finance	7
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	6
Grandparental childcare, family allowances and retirement policies	6
Costly centralization: evidence from community college expansions	6
Corporate income tax, IP boxes and the location of R&D	6
Tax competition and harmonization where tastes for public goods differ	6
Rewarding good taxpayers: an effective mechanism?	6
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	5
“Public goods, labor supply and benefit taxation”	5
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	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
The fiscal response to revenue shocks	5
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	5
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	5
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	5
Optimal dynamic nonlinear income taxation with wage regulations	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	4
Too complex to digest? Federal tax bills and their processing in US financial markets	4
The fiscal costs of earthquakes in Japan	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
Multinational ownership patterns and anti-tax avoidance legislation	4
Detecting envelope wages with e-billing information	4
Measuring the model uncertainty of shadow economy estimates	4
Tax revenue from Pillar One Amount A: country-by-country estimates	4
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
Media negativity bias and tax compliance: experimental evidence	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Safely opening Pandora’s box: a guide for researchers working with leaked data	3
Network externalities, trade costs, and the choice of commodity taxation principle	3
The popularity function: a spurious regression? The case of Austria	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
Misreporting in the Norwegian business cash support scheme	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Corporate taxes and union wages in the United States	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	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
The ITI Database: New Data on International Tax Institutions	3
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	3
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	3
Education, taxation and the perceived effects of sin good consumption	3