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 2021-04-01 to 2025-04-01.)

Article	Citations
The immeasurable tax gains by Dutch shell companies	19
The fiscal and intergenerational burdens of brakes and subsidies for energy prices	19
Social security contributions distribution and economic activity	15
Shadow economy, “mixed” firms, and labour market outcomes	14
The impact of COVID-19 on Japanese firms: mobility and resilience via remote work	13
Charitable activities and ‘wellbeing’ in indigenous communities	12
Tax reform when commuting has demerit properties	12
Optimal nonlinear taxation: a simpler approach	12
Characteristics and responses of winners in the Greek tax lottery	11
The EU self-surplus puzzle: an indication of VAT fraud?	9
Funding infrastructure under uncertainty: evidence from tax credit prices	9
Tax Buoyancy in Sub-Saharan Africa and its Determinants	9
Tariff elimination versus tax avoidance: free trade agreements and transfer pricing	9
Substitution across profit shifting methods and the impact on thin capitalization rules	8
Does official development assistance benefit the donor economy? New evidence from Japanese overseas infrastructure projects	8
Informality, tax policy and the business cycle: exploring the links	8
Assessing income tax perturbations	8
Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy	8
Welfare type and income inequality: an income source decomposition including in-kind benefits and cash-transfers entitlement	8
Environmental offsets and production externalities under monopolistic competition	7
Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	7
Public finance in the era of the COVID-19 crisis	7
Taxation of unhealthy food consumption and the intensive versus extensive margin of obesity	6
Fiscal fragmentation and crime control: Is there an efficiency-equity tradeoff?	6
Drivers of participation elasticities across Europe: gender or earner role within the household?	6

Designing international tax reform: lessons from TCJA	6
The regressivity of CIT exemptions in Africa	6
Gifts to government	6
Decentralized provision of disaster aid: aid fragmentation and the poverty implications	5
Too complex to digest? Federal tax bills and their processing in US financial markets	5
Tax competition and tax base equalization in the presence of multiple tax instruments	5
Not so sweet: impacts of a soda tax on producers	5
Anti-corruption campaign and corporate tax evasion: evidence from China	4
Explaining the decline in the US labor share: taxation and automation	4
Eco-friendly location under fiscal competition	4
Labor share as an "automatic stabilizer" of income inequality	4
Working less for longer: unintended effects of longevity adjustment of retirement age	4
Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality	4
The impact of a European unemployment benefit scheme on labour supply and income distribution	4
Incentivizing last-resort social assistance clients: Evidence from a Finnish policy experiment	4
Editorial Note: International Tax and Public Finance editors	4
The economics of the global minimum tax	3
Tax evasion, efficiency, and bunching in the presence of enforcement notches	3
The relation between corporate social responsibility and profit shifting of multinational enterprises	3
Correction to: Unemployment and endogenous choice on tax instruments in a tax competition model: unit tax versus ad valorem tax	3
The zero effect of income tax on the timing of birth: some evidence on French data	3
Risky business: policy uncertainty and investment	3
Public finance in emerging economies	3
On the incentive compatibility of universal adoption of destination-based cash flow taxation	3
A review of the driving forces of the informal economy and policy measures for mitigation: an analysis of six EU countries	3
Correction: Residual profit splitting: a theory-based approach to tax multinationals	3
VAT pass-through: the case of a large and permanent reduction in the market for menstrual hygiene products	3
The consequences of the 2017 US international tax reform: a survey of the evidence	3
Digitalization of tax collection and enterprises’ social security compliance	3
Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting	3
Optimal linear income taxes and education subsidies under skill-biased technical change	3
Incomplete program take-up during a crisis: evidence from the COVID-19 shock in one U.S. state	3
Formal sector enforcement and welfare	3
Corporate taxation when firms are heterogeneous: ACE versus CBIT	3