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 2022-06-01 to 2026-06-01.)

Article	Citations
Optimal nonlinear taxation: a simpler approach	35
Shadow economy, “mixed” firms, and labour market outcomes	31
Public finance in the era of the COVID-19 crisis	20
Eco-friendly location under fiscal competition	20
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	17
Optimal linear income taxes and education subsidies under skill-biased technical change	15
Government size and automation	15
Public support for tax policies in COVID-19 times: evidence from Luxembourg	15
The effect of foreign dividend exemption on profit repatriation through dividends, royalties, and interest: evidence from Japan	14
Populist policy making	14
Tax policy design in a hierarchical model with occupational decisions	13
Local fiscal competition and deficits in China	13
The marginal value of public funds: a brief guide and application to tax policy	12
Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries	11
Till taxes keep us apart? The impact of the marriage tax on the marriage rate	10
Taxation and multi-sided platforms: a review	10
Inequality in Europe: the role of EU enlargement	9
Costly centralization: evidence from community college expansions	9
Decentralization, privatization, and firm tax compliance	9
Minimum income and household labour supply	9
Rewarding good taxpayers: an effective mechanism?	8
Corporate income tax, IP boxes and the location of R&D	8
How much to pay for tax certainty? The role of advance tax rulings for risky investment under loss offset and tax uncertainty	8
Black–White disposable income inequality: the rising importance of single women	8
Introduction to the special issue for the 2023 IIPF congress: “Behavioral public finance”	8

Tax competition and harmonization where tastes for public goods differ	8
Tax enforcement and firm performance: real and reporting responses to risk-based tax audits	7
Revenue structure and budgetary choice in Nigeria: implication for fiscal sustainability of the states government	7
Grandparental childcare, family allowances and retirement policies	7
“Public goods, labor supply and benefit taxation”	7
The determinants of the financial distress of Italian municipalities: How much is it due to inadequate resources?	7
Decomposing the revenue implications of the global minimum tax	6
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	6
Do tax cuts ease liquidity constraints?	6
Optimal dynamic nonlinear income taxation with wage regulations	6
Too complex to digest? Federal tax bills and their processing in US financial markets	6
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
Debt burdens and fiscal stimulus: does perceived government effectiveness matter?	6
Risky business: policy uncertainty and investment	6
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	5
Political alignment, tax evasion, and the role of government credibility: evidence from South Korea	5
Optimal fiscal policy with a balanced-budget restriction: revisiting Chamley and Barro	5
Optimal labor income taxation and asset distribution in an economy with no insurance market and extensive labor supply responses	5
Detecting envelope wages with e-billing information	5
The fiscal costs of earthquakes in Japan	5
Tax revenue from Pillar One Amount A: country-by-country estimates	5
Intergovernmental transfers and dynamic adjustment of subnational budgets	4
Taxpayer response to greater progressivity: evidence from personal income tax reform in Uganda	4
Tax avoidance as an R&D subsidy: the use of cost sharing agreements by US multinationals	4
Safely opening Pandora’s box: a guide for researchers working with leaked data	4
Within-year uncertainty and perception of year-end work incentives	4
Targeting and potential adverse effects of income support for the self-employed during COVID-19	4
Profit shifting, employee pay, and inequalities	4
The popularity function: a spurious regression? The case of Austria	4
The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania	4
Corporate taxes and union wages in the United States	4
Is the forgiveness of a tax amnesty divine? Evidence from Argentina	3
Mutual agreement procedure and foreign direct investments: evidence from firm-level data	3
Who’s on (the 1040) first? Determinants and consequences of spouses’ name order on joint returns	3
Scarred for Life? Recession Experiences, Beliefs and the State	3
Evidence-based policy or beauty contest? An LLM-based meta-analysis of EU cohesion policy evaluations	3
Elasticity of corporate taxable income: evidence from Canadian corporate tax kinks	3
The ITI Database: New Data on International Tax Institutions	3
Misreporting in the Norwegian business cash support scheme	3
Editorial note: ITAX appoints new associate editors	3
Targeting for poverty reduction: some open questions	3
Transfer pricing under global adoption of destination-based cash-flow taxation	3