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 2021-06-01 to 2025-06-01.)

Article	Citations
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	21
Eco-friendly location under fiscal competition	21
Gifts to government	16
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	15
Public finance in the era of the COVID-19 crisis	14
Informality, tax policy and the business cycle: exploring the links	14
Shadow economy, “mixed” firms, and labour market outcomes	13
The EU self-surplus puzzle: an indication of VAT fraud?	13
Optimal nonlinear taxation: a simpler approach	12
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
Tax evasion, efficiency, and bunching in the presence of enforcement notches	10
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	9
Formal sector enforcement and welfare	9
Government size and automation	9
Local fiscal competition and deficits in China	9
Inequality measurement and tax/transfer policy	8
Tax policy design in a hierarchical model with occupational decisions	8
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	8
Inequality in Europe: the role of EU enlargement	7
The marginal value of public funds: a brief guide and application to tax policy	7
Is strategic interaction among governments just a modern phenomenon? Evidence on welfare competition under Britain’s 19th-century Poor Law	7
Lobbying for size and slice of the quota	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
Corporate income tax, IP boxes and the location of R&D	6
Taxation and multi-sided platforms: a review	6
Tax competition and harmonization where tastes for public goods differ	6
Editorial Note	6
Revenue vs expenditure based fiscal consolidation: the pass-through from federal cuts to local taxes	6
Rewarding good taxpayers: an effective mechanism?	6
Optimal dynamic nonlinear income taxation with wage regulations	5
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	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
Grandparental childcare, family allowances and retirement policies	5
The fiscal costs of earthquakes in Japan	4
“Public goods, labor supply and benefit taxation”	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Detecting envelope wages with e-billing information	4
Risky business: policy uncertainty and investment	4
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	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
Measuring the model uncertainty of shadow economy estimates	4
Too complex to digest? Federal tax bills and their processing in US financial markets	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
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
Tax revenue from Pillar One Amount A: country-by-country estimates	3
Education, taxation and the perceived effects of sin good consumption	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Gini and undercoverage at the upper tail: a simple approximation	3
A personalized VAT with capital transfers: a reform to protect low-income households in Mexico	3
Threshold-dependent tax enforcement and the size distribution of firms: evidence from Germany	3
VAT threshold and small business behavior: evidence from Thai tax returns	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
The popularity function: a spurious regression? The case of Austria	3
Media negativity bias and tax compliance: experimental evidence	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3
The role of short-time work and discretionary policy measures in mitigating the effects of the COVID-19 crisis in Germany	3
The ITI Database: New Data on International Tax Institutions	3
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	3
Corporate taxes and union wages in the United States	3
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	3
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Who cares about childcare? Covid-19 and gender differences in local public spending	3
Misreporting in the Norwegian business cash support scheme	3