Citation analysis for International Tax and Public Finance / Springer

Citation Profile [Updated: 2025-11-20 18:08:17]

5 Years H Index

Impact Factor (IF)

0.63

5 Years IF

0.78

Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators

Raw Data

	IF	AIF	CIF	IF5	DOC	CDO	CIT	NCI	CCU	D2Y	C2Y	D5Y	C5Y	SC	%SC	CiY	II	AII
1994	0	0.14	0.33	0	18	18	275	3	16	0		0		1	33.3	3	0.17	0.06
1995	0.22	0.22	0.47	0.22	25	43	1518	15	36	18	4	18	4	4	26.7	11	0.44	0.09
1996	0.74	0.25	0.66	0.74	33	76	815	44	86	43	32	43	32	4	9.1	6	0.18	0.11
1997	1.09	0.24	0.8	0.88	36	112	504	84	176	58	63	76	67	8	9.5	6	0.17	0.11
1998	0.39	0.27	0.74	0.66	28	140	545	100	279	69	27	112	74	9	9	6	0.21	0.13
1999	0.61	0.29	1.02	0.77	32	172	1693	167	455	64	39	140	108	15	9	29	0.91	0.14
2000	1.2	0.34	1.19	1.17	40	212	679	248	708	60	72	154	180	27	10.9	11	0.28	0.16
2001	1.43	0.38	1.35	1.18	43	255	1003	339	1052	72	103	169	200	22	6.5	11	0.26	0.17
2002	0.67	0.39	1.23	0.94	41	296	855	356	1417	83	56	179	168	28	7.9	8	0.2	0.2
2003	0.69	0.43	1.29	1.17	38	334	1447	423	1848	84	58	184	215	8	1.9	21	0.55	0.21
2004	0.92	0.47	1.26	1.21	38	372	917	458	2316	79	73	194	234	21	4.6	20	0.53	0.21
2005	1.18	0.5	1.39	1	39	411	1103	563	2887	76	90	200	200	31	5.5	10	0.26	0.23
2006	1.3	0.49	1.5	1.3	33	444	510	653	3555	77	100	199	259	23	3.5	13	0.39	0.22
2007	1.24	0.44	1.51	1.44	37	481	764	717	4283	72	89	189	272	26	3.6	36	0.97	0.2
2008	1.31	0.47	1.46	1.38	37	518	1193	739	5037	70	92	185	255	16	2.2	33	0.89	0.22
2009	1.8	0.46	1.59	1.55	40	558	1007	873	5925	74	133	184	285	28	3.2	30	0.75	0.23
2010	1.26	0.46	1.32	1.19	36	594	587	780	6711	77	97	186	222	27	3.5	12	0.33	0.2
2011	1.43	0.51	1.28	1.33	36	630	499	799	7518	76	109	183	244	22	2.8	20	0.56	0.24
2012	1.06	0.5	1.5	1.49	42	672	1445	1006	8527	72	76	186	278	49	4.9	69	1.64	0.21
2013	1.95	0.54	1.64	1.72	45	717	757	1165	9704	78	152	191	328	43	3.7	30	0.67	0.24
2014	2.53	0.53	1.81	1.94	41	758	609	1359	11073	87	220	199	387	59	4.3	21	0.51	0.22
2015	1.29	0.53	1.4	1.55	47	805	681	1118	12201	86	111	200	310	49	4.4	38	0.81	0.22
2016	1.41	0.5	1.35	1.59	45	850	546	1149	13352	88	124	211	336	21	1.8	29	0.64	0.2
2017	1.99	0.52	1.43	1.93	46	896	299	1272	14632	92	183	220	425	64	5	12	0.26	0.21
2018	1.22	0.53	1.26	1.25	49	945	470	1182	15821	91	111	224	279	64	5.4	19	0.39	0.22
2019	1.11	0.54	1.11	1.25	49	994	453	1103	16928	95	105	228	284	69	6.3	22	0.45	0.21
2020	1.54	0.64	1.21	1.27	58	1052	298	1271	18203	98	151	236	300	78	6.1	34	0.59	0.3
2021	1.32	0.74	1.17	1.23	57	1109	194	1292	19497	107	141	247	305	75	5.8	30	0.53	0.27
2022	0.64	0.74	0.94	0.96	53	1162	94	1098	20595	115	74	259	249	74	6.7	14	0.26	0.22
2023	0.68	0.7	0.91	1.03	55	1217	53	1112	21707	110	75	266	274	76	6.8	4	0.07	0.2
2024	0.63	0.82	0.75	0.78	58	1275	27	955	22662	108	68	272	212	92	9.6	13	0.22	0.24

IF:	Two years Impact Factor: C2Y / D2Y
AIF:	Average Impact Factor for all series in RePEc in year y
CIF:	Cumulative impact factor
IF5:	Five years Impact Factor: C5Y / D5Y
DOC:	Number of documents published in year y
CDO:	Cumulative number of documents published until year y
CIT:	Number of citations to papers published in year y
NCI:	Number of citations in year y
CCU:	Cumulative number of citations to papers published until year y
D2Y:	Number of articles published in y-1 plus y-2
C2Y:	Cites in y to articles published in y-1 plus y-2
D5Y:	Number of articles published in y-1 until y-5
C5Y:	Cites in y to articles published in y-1 until y-5
SC:	selft citations in y to articles published in y-1 plus y-2
%SC:	Percentage of selft citations in y to articles published in y-1 plus y-2
CiY:	Cites in year y to documents published in year y
II:	Immediacy Index: CiY / Documents.
AII:	Average Immediacy Index for series in RePEc in year y

50 most cited documents in this series

#	Year	Title	Cited
1	1999	Balance Sheets, the Transfer Problem, and Financial Crises. (1999). Krugman, Paul. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:4:p:459-472. Full description at Econpapers \|\| Download paper	679
2	2008	Public policies against global warming: a supply side approach. (2008). Sinn, Hans-Werner. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:15:y:2008:i:4:p:360-394. Full description at Econpapers \|\| Download paper	588
3	1995	Environmental taxation and the double dividend: A readers guide. (1995). Goulder, Lawrence. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:2:p:157-183. Full description at Econpapers \|\| Download paper	530
4	2003	Evaluating Tax Policy for Location Decisions.. (2003). Griffith, Rachel ; Devereux, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:2:p:107-26. Full description at Econpapers \|\| Download paper	416
5	2003	Taxation and Foreign Direct Investment: A Synthesis of Empirical Research.. (2003). de Mooij, Ruud ; Ederveen, Sjef. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:6:p:673-93. Full description at Econpapers \|\| Download paper	357
6	2012	Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. (2012). Alm, James. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:54-77. Full description at Econpapers \|\| Download paper	323
7	1995	A core-theoretic solution for the design of cooperative agreements on transfrontier pollution. (1995). Tulkens, Henry ; Chander, Parkash. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:2:p:279-293. Full description at Econpapers \|\| Download paper	228
8	1999	Green Tax Reforms and the Double Dividend: an Updated Readers Guide. (1999). Bovenberg, Lans. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:3:p:421-443. Full description at Econpapers \|\| Download paper	223
9	2009	How do institutions affect corruption and the shadow economy?. (2009). Kotsogiannis, Christos ; Dreher, Axel ; McCorriston, Steve. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:16:y:2009:i:6:p:773-796. Full description at Econpapers \|\| Download paper	208
10	2012	Shadow economies around the world: novel insights, accepted knowledge, and new estimates. (2012). schneider, friedrich ; Buehn, Andreas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:139-171. Full description at Econpapers \|\| Download paper	195
11	2002	Bailouts in a Federation. (2002). Goodspeed, Timothy. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:9:y:2002:i:4:p:409-421. Full description at Econpapers \|\| Download paper	191
12	2012	Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. (2012). Weber, Caroline ; Slemrod, Joel. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:25-53. Full description at Econpapers \|\| Download paper	180
13	2012	Target loans, current account balances and capital flows: the ECBâs rescue facility. (2012). WollmershÃ¤user, Timo ; Sinn, Hans-Werner ; Wollmershauser, Timo. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:4:p:468-508. Full description at Econpapers \|\| Download paper	180
14	1995	Spatial productivity spillovers from public infrastructure: Evidence from state highways. (1995). Schwartz, Amy ; Holtz-Eakin, Douglas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:3:p:459-468. Full description at Econpapers \|\| Download paper	173
15	2005	Tax Mimicking and Yardstick Competition Among Local Governments in the Netherlands. (2005). Elhorst, J.Paul ; Allers, Maarten. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:493-513. Full description at Econpapers \|\| Download paper	163
16	2005	On Spatial Public Finance Empirics. (2005). Revelli, Federico. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:475-492. Full description at Econpapers \|\| Download paper	163
17	2002	A Tax on Tax Revenue: The Incentive Effects of Equalizing Transfers: Evidence from Germany. (2002). Lichtblau, Karl ; Huber, Bernd. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:9:y:2002:i:6:p:631-649. Full description at Econpapers \|\| Download paper	161
18	1996	Fiscal externalities and the design of intergovernmental grants. (1996). Dahlby, Bev. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:3:y:1996:i:3:p:397-412. Full description at Econpapers \|\| Download paper	154
19	1999	The Impact of Firing Costs on Turnover and Unemployment: Evidence from the Colombian Labour Market Reform. (1999). Kugler, Adriana. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:3:p:389-410. Full description at Econpapers \|\| Download paper	152
20		A General Model of the Behavioral Response to Taxation. (2001). Slemrod, Joel. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:8:y:2001:i:2:p:119-128. Full description at Econpapers \|\| Download paper	149
21	2001	Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces. (2001). McKenzie, Kenneth ; Kneebone, Ronald. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:8:y:2001:i:5:p:753-774. Full description at Econpapers \|\| Download paper	146
22	2004	The Effects of Bilateral Tax Treaties on U.S. FDI Activity. (2004). Davies, Ronald ; Blonigen, Bruce. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:11:y:2004:i:5:p:601-622. Full description at Econpapers \|\| Download paper	141
23	1996	Efficiency and the optimal direction of federal-state transfers. (1996). Keen, Michael ; Boadway, Robin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:3:y:1996:i:2:p:137-155. Full description at Econpapers \|\| Download paper	126
24	1996	Social insurance, incentives and risk taking. (1996). Sinn, Hans-Werner. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:3:y:1996:i:3:p:259-280. Full description at Econpapers \|\| Download paper	116
25	2006	Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime. (2006). Winer, Stanley. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:13:y:2006:i:2:p:181-215. Full description at Econpapers \|\| Download paper	115
26	2003	Is Targeted Tax Competition Less Harmful Than Its Remedies?. (2003). Smart, Michael ; Janeba, Eckhard. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:3:p:259-80. Full description at Econpapers \|\| Download paper	113
27	1995	Environmental regulation and the location of polluting industries. (1995). Rauscher, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:2:p:229-244. Full description at Econpapers \|\| Download paper	112
28	1999	Getting the Unemployed Back to Work: The Role of Targeted Wage Subsidies. (1999). van Reenen, John ; Blundell, Richard ; Bell, Brian. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:3:p:339-360. Full description at Econpapers \|\| Download paper	108
29	2009	Profit shifting in the EU: evidence from Germany. (2009). Weichenrieder, Alfons. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:16:y:2009:i:3:p:281-297. Full description at Econpapers \|\| Download paper	102
30	1995	The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes. (1995). Devereux, Michael ; Freeman, Harold . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:1:p:85-106. Full description at Econpapers \|\| Download paper	102
31	2005	The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries. (2005). Kamps, Christophe. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:533-558. Full description at Econpapers \|\| Download paper	99
32	2007	Corporate tax revenues in OECD countries. (2007). Clausing, Kimberly. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:14:y:2007:i:2:p:115-133. Full description at Econpapers \|\| Download paper	96
33	2005	Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data. (2005). Winner, Hannes. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:5:p:667-687. Full description at Econpapers \|\| Download paper	96
34	2007	Tax incentives and the location of FDI: Evidence from a panel of German multinationals. (2007). Ruf, Martin ; BÃ¼ttner, Thiess. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:14:y:2007:i:2:p:151-164. Full description at Econpapers \|\| Download paper	95
35	2004	Fiscal Decentralization: A Remedy for Corruption?. (2004). Akin, Guzin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:11:y:2004:i:2:p:175-195. Full description at Econpapers \|\| Download paper	93
36	2012	Empirical evidence on the effects of tax incentives. (2012). Klemm, Alexander ; Parys, Stefan . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:3:p:393-423. Full description at Econpapers \|\| Download paper	92
37	1999	Role of the Minimal State Variable Criterion in Rational Expectations Models. (1999). . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:4:p:621-639. Full description at Econpapers \|\| Download paper	90
38	2005	Government Weakness and Local Public Debt Development in Flemish Municipalities. (2005). Geys, Benny ; Ashworth, John ; Heyndels, Bruno. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:395-422. Full description at Econpapers \|\| Download paper	89
39	2003	Urban Sprawl and the Property Tax.. (2003). Brueckner, Jan ; Kim, Hyun-A, . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:1:p:5-23. Full description at Econpapers \|\| Download paper	85
40	1994	Taxation of foreign multinationals: A sequential bargaining approach to tax holidays. (1994). Doyle, Chris ; Wijnbergen, Sweder. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:1:y:1994:i:3:p:211-225. Full description at Econpapers \|\| Download paper	84
41	2004	Tax Treaties and Foreign Direct Investment: Potential versus Performance. (2004). Davies, Ronald. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:11:y:2004:i:6:p:775-802. Full description at Econpapers \|\| Download paper	84
42		Social Risk Management: A New Conceptual Framework for Social Protection, and Beyond. (2001). Holzmann, Robert ; Jorgensen, Steen . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:8:y:2001:i:4:p:529-556. Full description at Econpapers \|\| Download paper	83
43	1996	Redistributive taxation and social insurance. (1996). Pestieau, Pierre ; Cremer, Helmuth. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:3:y:1996:i:3:p:281-295. Full description at Econpapers \|\| Download paper	83
44	2013	First-and second-best allocations under economic and environmental uncertainty. (2013). Economides, George ; Angelopoulos, Konstantinos ; Philippopoulos, Apostolis. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:20:y:2013:i:3:p:360-380. Full description at Econpapers \|\| Download paper	80
45	2011	Tax morale and public spending inefficiency. (2011). Mocetti, Sauro ; Barone, Guglielmo. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:18:y:2011:i:6:p:724-749. Full description at Econpapers \|\| Download paper	80
46	2014	The role of headquarters in multinational profit shifting strategies. (2014). Knoll, Bodo ; Riedel, Nadine ; Dischinger, Matthias . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:2:p:248-271. Full description at Econpapers \|\| Download paper	79
47	2003	The Double Dividend of Postponing Retirement.. (2003). Pestieau, Pierre ; Cremer, Helmuth. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:4:p:419-34. Full description at Econpapers \|\| Download paper	76
48	2005	Toward A Second-Generation Theory of Fiscal Federalism. (2005). . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:349-373. Full description at Econpapers \|\| Download paper	76
49	2008	Corporate tax policy and incorporation in the EU. (2008). NicodÃ¨me, GaÃ«tan ; de Mooij, Ruud ; Nicodeme, Gaetan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:15:y:2008:i:4:p:478-498. Full description at Econpapers \|\| Download paper	75
50	2019	Looking for the missing rich: tracing the top tail of the wealth distribution. (2019). Thiemann, Andreas ; Bach, Stefan ; Zucco, Aline. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09578-1. Full description at Econpapers \|\| Download paper	75

50 most relevant documents in this series (papers most cited in the last two years)

#	Year	Title	Cited
1	2008	Public policies against global warming: a supply side approach. (2008). Sinn, Hans-Werner. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:15:y:2008:i:4:p:360-394. Full description at Econpapers \|\| Download paper	85
2	1995	Environmental taxation and the double dividend: A readers guide. (1995). Goulder, Lawrence. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:2:y:1995:i:2:p:157-183. Full description at Econpapers \|\| Download paper	52
3	2012	Measuring, explaining, and controlling tax evasion: lessons from theory, experiments, and field studies. (2012). Alm, James. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:54-77. Full description at Econpapers \|\| Download paper	48
4	2003	Evaluating Tax Policy for Location Decisions.. (2003). Griffith, Rachel ; Devereux, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:2:p:107-26. Full description at Econpapers \|\| Download paper	36
5	2009	How do institutions affect corruption and the shadow economy?. (2009). Kotsogiannis, Christos ; Dreher, Axel ; McCorriston, Steve. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:16:y:2009:i:6:p:773-796. Full description at Econpapers \|\| Download paper	33
6	2013	First-and second-best allocations under economic and environmental uncertainty. (2013). Economides, George ; Angelopoulos, Konstantinos ; Philippopoulos, Apostolis. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:20:y:2013:i:3:p:360-380. Full description at Econpapers \|\| Download paper	28
7	1999	Balance Sheets, the Transfer Problem, and Financial Crises. (1999). Krugman, Paul. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:6:y:1999:i:4:p:459-472. Full description at Econpapers \|\| Download paper	27
8	2012	Shadow economies around the world: novel insights, accepted knowledge, and new estimates. (2012). schneider, friedrich ; Buehn, Andreas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:139-171. Full description at Econpapers \|\| Download paper	25
9	2019	Looking for the missing rich: tracing the top tail of the wealth distribution. (2019). Thiemann, Andreas ; Bach, Stefan ; Zucco, Aline. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09578-1. Full description at Econpapers \|\| Download paper	21
10	2021	Multinational corporations and tax havens: evidence from country-by-country reporting. (2021). JanskÃ½, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:6:d:10.1007_s10797-020-09639-w. Full description at Econpapers \|\| Download paper	19
11	2009	Profit shifting in the EU: evidence from Germany. (2009). Weichenrieder, Alfons. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:16:y:2009:i:3:p:281-297. Full description at Econpapers \|\| Download paper	18
12	2019	Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2019). Palansky, Miroslav ; JanskÃ½, Petr. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09547-8. Full description at Econpapers \|\| Download paper	18
13	2014	Euro membership and fiscal reaction functions. (2014). Weichenrieder, Alfons ; Zimmer, Jochen. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:4:p:598-613. Full description at Econpapers \|\| Download paper	17
14	2012	Evidence of the invisible: toward a credibility revolution in the empirical analysis of tax evasion and the informal economy. (2012). Weber, Caroline ; Slemrod, Joel. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:25-53. Full description at Econpapers \|\| Download paper	17
15	2018	Anti profit-shifting rules and foreign direct investment. (2018). Wamser, Georg ; BÃ¼ttner, Thiess ; Buettner, Thiess ; Overesch, Michael. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9457-0. Full description at Econpapers \|\| Download paper	17
16	2014	The role of headquarters in multinational profit shifting strategies. (2014). Knoll, Bodo ; Riedel, Nadine ; Dischinger, Matthias . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:2:p:248-271. Full description at Econpapers \|\| Download paper	16
17	2017	What happens to the husbandâs retirement decision when the wifeâs retirement incentives change?. (2017). Selin, HÃ¥kan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:24:y:2017:i:3:d:10.1007_s10797-016-9427-y. Full description at Econpapers \|\| Download paper	16
18	2018	The effect of investment tax incentives: evidence from Chinaâs value-added tax reform. (2018). Chen, Yuyu ; Zhang, Lei. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:4:d:10.1007_s10797-017-9475-y. Full description at Econpapers \|\| Download paper	16
19	2020	Varieties of VAT pass through. (2020). de Mooij, Ruud ; Keen, Michael ; Wingender, Philippe ; Benedek, Dora. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:4:d:10.1007_s10797-019-09566-5. Full description at Econpapers \|\| Download paper	16
20	2016	The elasticity of taxable income and income-shifting: what is ârealâ and what is not?. (2016). Matikka, Tuomas ; Harju, Jarkko. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:23:y:2016:i:4:d:10.1007_s10797-016-9393-4. Full description at Econpapers \|\| Download paper	16
21	2013	Fiscal rules, budget deficits and budget projections. (2013). Schaltegger, Christoph ; Luechinger, Simon. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:20:y:2013:i:5:p:785-807. Full description at Econpapers \|\| Download paper	16
22	2019	Financial constraints and firm tax evasion. (2019). Liu, Yongzheng ; Alm, James ; Zhang, Kewei. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:1:d:10.1007_s10797-018-9502-7. Full description at Econpapers \|\| Download paper	16
23	2014	The rise in female employment and the role of tax incentives. An empirical analysis of the Swedish individual tax reform of 1971. (2014). Selin, HÃ¥kan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:5:p:894-922. Full description at Econpapers \|\| Download paper	16
24	2021	Correction to: Multinational corporations and tax havens: evidence from countryâbyâcountry reporting. (2021). JanskÃ½, Petr ; Torslov, Thomas ; Garcia-Bernardo, Javier. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:6:d:10.1007_s10797-021-09662-5. Full description at Econpapers \|\| Download paper	15
25	2003	Taxation and Foreign Direct Investment: A Synthesis of Empirical Research.. (2003). de Mooij, Ruud ; Ederveen, Sjef. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:6:p:673-93. Full description at Econpapers \|\| Download paper	15
26	2015	Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures. (2015). Loeprick, Jan ; Beer, Sebastian. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:22:y:2015:i:3:p:426-451. Full description at Econpapers \|\| Download paper	15
27	2019	Currency demand and MIMIC models: towards a structured hybrid method of measuring the shadow economy. (2019). TorÃ³j, Andrzej ; Kowalczuk, MichaÅ ; Dybka, Piotr ; Rozkrut, Marek ; Olesiski, Bartosz ; Toroj, Andrzej. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:1:d:10.1007_s10797-018-9504-5. Full description at Econpapers \|\| Download paper	14
28	2004	The Effects of Bilateral Tax Treaties on U.S. FDI Activity. (2004). Davies, Ronald ; Blonigen, Bruce. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:11:y:2004:i:5:p:601-622. Full description at Econpapers \|\| Download paper	13
29	2018	A test of fiscal sustainability in the EU countries. (2018). Sung, Taeyoon ; Lee, Kyung-Woo ; Kim, Jong-Hee. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:5:d:10.1007_s10797-018-9488-1. Full description at Econpapers \|\| Download paper	13
30	2012	Public pensions and labor supply over the life cycle. (2012). Jones, John ; french, eric. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:2:p:268-287. Full description at Econpapers \|\| Download paper	13
31	2018	Tax treaties and foreign direct investment: a network approach. (2018). Hong, Sung Hoon. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:5:d:10.1007_s10797-018-9489-0. Full description at Econpapers \|\| Download paper	12
32	2018	Vertical effects of fiscal rules: the Swiss experience. (2018). Feld, Lars ; Burret, Heiko. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:3:d:10.1007_s10797-017-9467-y. Full description at Econpapers \|\| Download paper	12
33	2010	The impact of extreme weather events on budget balances. (2010). Nickel, Christiane ; Lis, Eliza. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:17:y:2010:i:4:p:378-399. Full description at Econpapers \|\| Download paper	12
34	2015	Tax evasion and social information: an experiment in Belgium, France, and the Netherlands. (2015). Villeval, Marie Claire ; Riedl, Arno ; Pestieau, Pierre ; Lefebvre, Mathieu. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:22:y:2015:i:3:p:401-425. Full description at Econpapers \|\| Download paper	12
35	2018	The marginal cost of public funds is one at the optimal tax system. (2018). Jacobs, Bas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:4:d:10.1007_s10797-017-9481-0. Full description at Econpapers \|\| Download paper	11
36	2020	Name and shame? Evidence from the European Union tax haven blacklist. (2020). Rusina, Aija. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:6:d:10.1007_s10797-020-09594-6. Full description at Econpapers \|\| Download paper	11
37	1996	Fiscal externalities and the design of intergovernmental grants. (1996). Dahlby, Bev. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:3:y:1996:i:3:p:397-412. Full description at Econpapers \|\| Download paper	11
38	2013	Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. (2013). Weyzig, Francis. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:20:y:2013:i:6:p:910-937. Full description at Econpapers \|\| Download paper	11
39	2019	Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions. (2019). Ludwig, Christopher ; Dutt, Verena ; Nicolay, Katharina ; Voget, Johannes ; Vay, Heiko. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:6:d:10.1007_s10797-019-09575-4. Full description at Econpapers \|\| Download paper	10
40	2021	Fiscal equalization as a driver of tax increases: empirical evidence from Germany. (2021). Kauder, Manuela ; BÃ¼ttner, Thiess ; Buettner, Thiess ; Krause, Manuela. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09610-9. Full description at Econpapers \|\| Download paper	10
41	2005	The Dynamic Effects of Public Capital: VAR Evidence for 22 OECD Countries. (2005). Kamps, Christophe. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:12:y:2005:i:4:p:533-558. Full description at Econpapers \|\| Download paper	10
42	2018	Optimal tax routing: network analysis of FDI diversion. (2018). Van 't Riet, Maarten ; Lejour, Arjan. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:5:d:10.1007_s10797-018-9491-6. Full description at Econpapers \|\| Download paper	10
43	2001	Electoral and Partisan Cycles in Fiscal Policy: An Examination of Canadian Provinces. (2001). McKenzie, Kenneth ; Kneebone, Ronald. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:8:y:2001:i:5:p:753-774. Full description at Econpapers \|\| Download paper	10
44	2021	Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data. (2021). Gemmell, Norman ; Alinaghi, Nazila ; Cinta, Ana. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:2:d:10.1007_s10797-020-09611-8. Full description at Econpapers \|\| Download paper	10
45	2014	An assessment of the waste effects of corruption on infrastructure provision. (2014). Rizzo, Ilde ; Guccio, Calogero ; Finocchiaro Castro, Massimo. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:21:y:2014:i:4:p:813-843. Full description at Econpapers \|\| Download paper	10
46	2012	Empirical evidence on the effects of tax incentives. (2012). Klemm, Alexander ; Parys, Stefan . In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:3:p:393-423. Full description at Econpapers \|\| Download paper	10
47	2003	Is Targeted Tax Competition Less Harmful Than Its Remedies?. (2003). Smart, Michael ; Janeba, Eckhard. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:3:p:259-80. Full description at Econpapers \|\| Download paper	10
48	2020	On the relevance of double tax treaties. (2020). Zagler, Martin ; Stasio, Andrzej ; Petkova, Kunka. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:27:y:2020:i:3:d:10.1007_s10797-019-09570-9. Full description at Econpapers \|\| Download paper	10
49	2002	Bailouts in a Federation. (2002). Goodspeed, Timothy. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:9:y:2002:i:4:p:409-421. Full description at Econpapers \|\| Download paper	10
50	2010	Causes, benefits, and risks of business tax incentives. (2010). Klemm, Alexander. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:17:y:2010:i:3:p:315-336. Full description at Econpapers \|\| Download paper	9

Citing documents used to compute impact factor: 68

Year	Title
2024	Reforming Labour Taxation: Addressing the Employment Effects of Technological Progress. (2024). Astrida, Miceikien ; Jevgenija, Furgas. In: Management Theory and Studies for Rural Business and Infrastructure Development. RePEc:vrs:mtrbid:v:46:y:2024:i:4:p:592-608:n:1013. Full description at Econpapers \|\| Download paper
2024	Time-varying effects of the COVID-19 pandemic on stock markets and economic activity: evidence from the US and Europe. (2024). Helmi, Mohamad Husam ; Caporale, Guglielmo Maria ; Akdeniz, Cokun ; Lhan, Ali ; Atik, Abdurrahman Nazif. In: Empirica. RePEc:kap:empiri:v:51:y:2024:i:2:d:10.1007_s10663-024-09608-0. Full description at Econpapers \|\| Download paper
2024	Did COVID-19 really change our lifestyles? Evidence from transport energy consumption in Europe. (2024). Savin, Ivan ; King, Lewis C ; Patino-Artaza, Helena. In: Energy Policy. RePEc:eee:enepol:v:191:y:2024:i:c:s0301421524002246. Full description at Econpapers \|\| Download paper
2024	Optimal Taxation in the Automated Era. (2024). Nakatani, Ryota. In: MPRA Paper. RePEc:pra:mprapa:121347. Full description at Econpapers \|\| Download paper
2024	Dimensional traps in evasion models and their effects on industrial structure. (2024). Scaccia, Luisa ; Coppier, Raffaella ; Michetti, Elisabetta. In: Economic Modelling. RePEc:eee:ecmode:v:132:y:2024:i:c:s0264999324000038. Full description at Econpapers \|\| Download paper
2024	Use and Abuse of the Concept of â¬ËExcess Burdenâ¬â¢ in the Theory of Public Finance. (2024). Seplveda, Cristian F. In: Hacienda PÃºblica EspaÃ±ola / Review of Public Economics. RePEc:hpe:journl:y:2024:v:248:i:1:p:143-166. Full description at Econpapers \|\| Download paper
2024	Tax competition and harmonization where tastes for public goods differ. (2024). TAUGOURDEAU, Emmanuelle ; ABIDI, Zineb. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09781-1. Full description at Econpapers \|\| Download paper
2024	The effects of resource export and import taxes on resource conservation and welfare outcomes: triple win or loss reconsidered. (2024). Guven, Gokhan. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:4:d:10.1007_s10644-024-09728-4. Full description at Econpapers \|\| Download paper
2024	Do institutions advocate tax simplification? Insights from a panel of 88 countries. (2024). Thuy, Trang Thi ; Binh, Pham Thai. In: Economic Change and Restructuring. RePEc:kap:ecopln:v:57:y:2024:i:3:d:10.1007_s10644-024-09709-7. Full description at Econpapers \|\| Download paper
2024	Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction IndustryâEvidence from Romania. (2024). BÄrbuÅ£Ä-MiÅu, Nicoleta ; Antohi, Valentin Marian ; Brbu-Miu, Nicoleta ; Zlati, Monica Laura ; Chirita, Mioara ; Soare, Ionica ; Badiu, Cristina Elena ; Fortea, Costinela. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:2:p:30-:d:1327940. Full description at Econpapers \|\| Download paper
2024	Intragenerational Dynamics in the Indonesian Oil Palm Growth Zone: The Resolution between Circular Dimensions and Human Capital. (2024). Mamola, Randi ; Ernawati, Ninin ; Herdiansyah, Herdis. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:8:p:3345-:d:1376852. Full description at Econpapers \|\| Download paper
2024	â¬ËBeyond GDPâ¬â¢ in cities: Assessing alternative approaches to urban economic development. (2024). Waite, David ; MacKinnon, Danny ; Hughes, Ceri ; Green, Anne ; Pike, Andy ; Lupton, Ruth ; Crisp, Richard. In: Urban Studies. RePEc:sae:urbstu:v:61:y:2024:i:7:p:1209-1229. Full description at Econpapers \|\| Download paper
2024	Population Concentration in High-Complexity Regions within City during the heat wave. (2024). Jun, Bogang ; Kim, Jonghyun ; Choi, Hyoji ; Yu, Donghyeon. In: Papers. RePEc:arx:papers:2407.09795. Full description at Econpapers \|\| Download paper
2024	Population Concentration in High-Complexity Regions within City during the heat wave. (2024). Jun, Bogang ; Kim, Jonghyun ; Choi, Hyoji ; Yu, Donghyeon. In: Papers in Evolutionary Economic Geography (PEEG). RePEc:egu:wpaper:2423. Full description at Econpapers \|\| Download paper
2024	The Intrinsic Links of Economic Complexity with Sustainability Dimensions: A Systematic Review and Agenda for Future Research. (2024). Montiel-Hernandez, Maria Guadalupe ; Perez-Hernandez, Carla Carolina ; Salazar-Hernandez, Blanca Cecilia. In: Sustainability. RePEc:gam:jsusta:v:16:y:2024:i:1:p:391-:d:1311666. Full description at Econpapers \|\| Download paper
2024	Heading Towards 1.5ÂºC - Impacts on Labor Demand in Selected Countries. (2024). Pollitt, Hector ; Lehr, Ulrike. In: World Bank Publications - Reports. RePEc:wbk:wboper:41184. Full description at Econpapers \|\| Download paper
2024	Intergenerational earnings mobility in Chile: the tale of the upper tail. (2024). Troncoso, Pablo ; Daz, Juan D ; Villarroel, Gabriel I ; Cubillos, Pablo Gutirrez ; Orihuela, Javier Corts. In: Empirical Economics. RePEc:spr:empeco:v:67:y:2024:i:5:d:10.1007_s00181-024-02607-x. Full description at Econpapers \|\| Download paper
2024	Microsimulation approaches to studying shocks and social protection in selected developing economies. (2024). Adu-Ababio, Kwabena. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1552-1576. Full description at Econpapers \|\| Download paper
2024	Scarred for Life? Recession Experiences, Beliefs and the State. (2024). Koczan, Zsoka ; Plekhanov, Alexander. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:4:d:10.1007_s10797-023-09793-x. Full description at Econpapers \|\| Download paper
2024	Can Crises Affect Citizen Activism? Evidence from a Pandemic. (2024). Serra, Danila ; Basistha, Ahana ; Afridi, Farzana ; Dhillon, Amrita. In: IZA Discussion Papers. RePEc:iza:izadps:dp16891. Full description at Econpapers \|\| Download paper
2024	Evaluating compliance gains of expanding tax enforcement. (2024). Torsvik, Gaute ; Raaum, OddbjÃ¸rn ; Loyland, Knut ; Ovrum, Arnstein. In: Economica. RePEc:bla:econom:v:91:y:2024:i:361:p:142-162. Full description at Econpapers \|\| Download paper
2024	Reconceptualizing Tax Compliance Behavior: A Theoretical Matrix Approach. (2024). Masuri, Seri Ayu ; Wan, Deena Azriana. In: Accounting and Finance Research. RePEc:jfr:afr111:v:13:y:2024:i:1:p:67. Full description at Econpapers \|\| Download paper
2024	Policy linkages, country size, and international capital distribution. (2024). Lai, Yu-Bong. In: Journal of Environmental Economics and Management. RePEc:eee:jeeman:v:123:y:2024:i:c:s0095069623001237. Full description at Econpapers \|\| Download paper
2024	Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. (2024). Ogawa, Hikaru ; Aiura, Hiroshi. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09796-8. Full description at Econpapers \|\| Download paper
2024	Commodity taxation principle, heterogeneous goods, and endogenous choice between price and quantity contracts. (2024). Lin, Yu-Zhen ; Yen, Chih-Ta ; Chang, Chia-Jen. In: Journal of Economics. RePEc:kap:jeczfn:v:143:y:2024:i:2:d:10.1007_s00712-024-00869-8. Full description at Econpapers \|\| Download paper
2024	Does centralization of tax administration regulate tax competition? Evidence from a quasi-natural experiment in China. (2024). Lu, Shengfeng ; Zhang, Haotian ; Chen, Sixia. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:84:y:2024:i:c:p:1084-1098. Full description at Econpapers \|\| Download paper
2024	On the effects of intergovernmental grants: a survey. (2024). Martinez-Vazquez, Jorge ; Lago-PeÃ±as, Santiago ; Lago-Peas, Santiago. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09816-7. Full description at Econpapers \|\| Download paper
2024	The Effect of Tax Avoidance and Tax Evasion on the Performance of South African Economy. (2024). Mvunabandi, Jean Damascene ; Marimuthu, Ferina ; Nomala, Bomi. In: International Journal of Economics and Financial Issues. RePEc:eco:journ1:2024-01-5. Full description at Econpapers \|\| Download paper
2024	Impact of sustainable tax revenue and expenditure on the achievement of sustainable development goals in some selected African countries. (2024). Enowkenwa, Rawlings Obenembot ; Ganda, Fortune ; Ajeigbe, Kola Benson. In: Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development. RePEc:spr:endesu:v:26:y:2024:i:10:d:10.1007_s10668-023-03730-y. Full description at Econpapers \|\| Download paper
2024	Do tax revenues track economic growth? Comparing panel data estimators. (2024). Corrales, Juan Sebastian ; Angel, Juan Pablo ; Cornevin, Antoine. In: Economic Modelling. RePEc:eee:ecmode:v:140:y:2024:i:c:s0264999324002244. Full description at Econpapers \|\| Download paper
2024	Moderating the Effect of Institutional Quality on the Fiscal Policy and Economic Growth Nexus: What Evidence Exists in Sub-Saharan Africa?. (2024). Olele, Enoh Hilda ; Efayena, Obukohwo Oba. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:15:y:2024:i:4:d:10.1007_s13132-024-01978-x. Full description at Econpapers \|\| Download paper
2024	BioTrade and income inequality: Does frontier technology readiness matter?. (2024). SAWADOGO, RelwendÃ© ; Bakouan, Pousseni. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:70:y:2024:i:c:p:650-665. Full description at Econpapers \|\| Download paper
2024	How Do Firms Respond to Risk-based Tax Audits?. (2024). Matikka, Tuomas ; Harju, Jarkko ; Kotakorpi, Kaisa ; Nivala, Annika. In: Working Papers. RePEc:fer:wpaper:165. Full description at Econpapers \|\| Download paper
2024	How Do Firms Respond to Risk-based Tax Audits?. (2024). Matikka, Tuomas ; Harju, Jarkko ; Kotakorpi, Kaisa ; Nivala, Annika. In: Working Papers. RePEc:fit:wpaper:22. Full description at Econpapers \|\| Download paper
2024	Indigenous Knowledge Systems of Solid Waste Management in Bushbuckridge Rural Communities, South Africa. (2024). MacHete, Machete ; Shale, Karabo ; Madonsela, Benett Siyabonga. In: Waste. RePEc:gam:jwaste:v:2:y:2024:i:3:p:17-311:d:1451664. Full description at Econpapers \|\| Download paper
2024	Landfill tax and recycling. (2024). Jofremonseny, Jordi ; Sorribasnavarro, Pilar. In: Fiscal Studies. RePEc:wly:fistud:v:45:y:2024:i:4:p:483-500. Full description at Econpapers \|\| Download paper
2024	How much does mobility matter for value-added tax revenue? Cross-country evidence around COVID-19. (2024). Wagner, Rodrigo ; Rosso, Lucas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09821-w. Full description at Econpapers \|\| Download paper
2024	Clan culture and corporate cash holdings: Are private companies supported by informal institutions?. (2024). Liu, Yuanyuan ; Cao, Taiyun ; Xue, Shengxi ; Yu, Qianqian. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:86:y:2024:i:c:s0927538x24002038. Full description at Econpapers \|\| Download paper
2024	The pandemic shock and the heterogenous responses for durable versus non-durable industries. (2024). Mattos, Enlinson ; Stelzer-Rossi, Leonardo. In: Economics Bulletin. RePEc:ebl:ecbull:eb-24-00348. Full description at Econpapers \|\| Download paper
2024	Domestic versus international emissions trading with capital mobility. (2024). Cheng, Haitao. In: Resource and Energy Economics. RePEc:eee:resene:v:77:y:2024:i:c:s0928765524000095. Full description at Econpapers \|\| Download paper
2024	Together or Apart? Eco-friendly location under fiscal competition. (2024). Okoshi, Hirofumi ; Higashida, Keisaku ; Hirofumi, Okoshi ; Keisaku, Higashida. In: Discussion papers. RePEc:eti:dpaper:24086. Full description at Econpapers \|\| Download paper
2024	Productivity dynamics of work from home: Firm-level evidence from Japan. (2024). MORIKAWA, MASAYUKI. In: Journal of Evolutionary Economics. RePEc:spr:joevec:v:34:y:2024:i:2:d:10.1007_s00191-024-00849-7. Full description at Econpapers \|\| Download paper
2024	Cost Inefficiency of Japanese Railway Companies and Impacts of COVID-19 Pandemic and Digital Transformation. (2024). Goto, Mika ; Endo, Hideaki. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:8:p:196-:d:1445382. Full description at Econpapers \|\| Download paper
2024	The EUs new era of Fair Company Taxation: The impact of DEBRA and Pillar Two on the EU Member States effective tax rates. (2024). Wickel, Sophia ; Spix, Julia ; Gschossmann, Emilia ; Spengel, Christoph ; Heckemeyer, Jost H ; Muller, Jessica. In: ZEW Discussion Papers. RePEc:zbw:zewdip:289449. Full description at Econpapers \|\| Download paper
2024	Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota. In: CIRJE F-Series. RePEc:tky:fseres:2024cf1235. Full description at Econpapers \|\| Download paper
2024	The Impact of the Global Minimum Tax Reform on China and Its Countermeasures. (2024). Yufei, Liang. In: Economics - The Open-Access, Open-Assessment Journal. RePEc:bpj:econoa:v:18:y:2024:i:1:p:14:n:1027. Full description at Econpapers \|\| Download paper
2024	Nothing comes for free: Evidence from a tax reduction of China. (2024). Ma, Liuding ; Li, Jingying ; Liao, Hui ; Lin, Gaoyi. In: China Economic Review. RePEc:eee:chieco:v:83:y:2024:i:c:s1043951x23001943. Full description at Econpapers \|\| Download paper
2024	Wage response to corporate income taxes: A metaâregression analysis. (2024). Pschel, Carla ; Knaisch, Jonas. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:3:p:852-876. Full description at Econpapers \|\| Download paper
2024	How Did the Expiration of SNAP Emergency Allotments Affect Fresh Fruit and Vegetable Purchases of SNAP Households?. (2024). Valizadeh, Pourya ; Priestley, Samuel ; Huang, Junhua ; Bryant, Henry. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea22:344186. Full description at Econpapers \|\| Download paper
2024	How Did the Expiration of Emergency Allotments Affect Fruit and Vegetable Purchases of SNAP Households?. (2024). Valizadeh, Pourya ; Priestley, Samuel L ; Huang, Junhua ; Bryant, Henry L. In: 2024 Annual Meeting, July 28-30, New Orleans, LA. RePEc:ags:aaea22:343637. Full description at Econpapers \|\| Download paper
2024	The rising tide lifts all boats? Income support measures for employees and self-employed during the COVID-19 pandemic. (2024). IvaÅ¡kaitÄ-TamoÅ¡iÅ«nÄ, Viginta ; De Poli, Silvia ; Christl, Michael ; Ivakait-Tamoin, Viginta. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1509. Full description at Econpapers \|\| Download paper
2024	Informal Employment, the Tertiary Sector, and the Gross Domestic Product: A Structural Equations Model for the Mexican Economy. (2024). Ortiz, David Robles ; Ambriz, Raymundo Alexei. In: Economies. RePEc:gam:jecomi:v:12:y:2024:i:11:p:301-:d:1514605. Full description at Econpapers \|\| Download paper
2024	Subsidizing housing with deductions. (2024). Valentin, Maxence. In: Journal of Economic Surveys. RePEc:bla:jecsur:v:38:y:2024:i:4:p:1490-1515. Full description at Econpapers \|\| Download paper
2024	Housing Cooperatives, Housing Affordability, and Rent Control. (2024). Wrede, Matthias. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11452. Full description at Econpapers \|\| Download paper
2024	Can the digital economy development limit the size of the informal economy? A nonlinear analysis based on Chinas provincial panel data. (2024). Huang, Wenli ; Li, Shi ; Zhu, Mengying ; Lv, Jiamin. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:83:y:2024:i:c:p:896-921. Full description at Econpapers \|\| Download paper
2024	Fraud Detection Under Limited State Capacity: Experimental Evidence From Senegal. (2024). Stein, Mattea ; Sarr, Bassirou ; Czajka, Leo. In: CSEF Working Papers. RePEc:sef:csefwp:731. Full description at Econpapers \|\| Download paper
2024	Digitalization, green transformation, and the high-quality development of Chinese tourism enterprises. (2024). Li, Yize. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006184. Full description at Econpapers \|\| Download paper
2024	The impact of foreign ownership on corporate ESG performance. (2024). Wu, Wang ; Zhang, Jianfeng. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324006329. Full description at Econpapers \|\| Download paper
2024	Digital tax collection and corporate job creation: An analysis based on the quasinatural experiment of Golden Tax Phase III. (2024). Cheng, Jiangyan ; Wei, Hongmao. In: Finance Research Letters. RePEc:eee:finlet:v:66:y:2024:i:c:s1544612324007177. Full description at Econpapers \|\| Download paper
2024	Do more harm than good? The optional reverse charge mechanism against cross-border tax fraud. (2024). Stiller, Wojciech ; Heinemann, Marwin. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:95:y:2024:i:c:p:61-84. Full description at Econpapers \|\| Download paper
2024	Can value-added tax refund policy inhibit corporate financial fraud? Evidence from China. (2024). Yan, Yueyun ; Yu, Wei ; Zhang, Peijue ; Zhu, Keying. In: Emerging Markets Review. RePEc:eee:ememar:v:63:y:2024:i:c:s1566014124001079. Full description at Econpapers \|\| Download paper
2024	Fiscal Federalism in the 21st Century. (2024). BrÃ¼lhart, Marius ; Agrawal, David ; Brulhart, Marius ; Brueckner, Jan K. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10951. Full description at Econpapers \|\| Download paper
2024	Review of Approaches to Assessing the Impact of New Challenges on the Economy and Certain Aspects of Taxation. (2024). Steshenko, Yuliya A ; Balakin, Rodion V. In: Finansovyj Å¾hurnal â Financial Journal. RePEc:fru:finjrn:240305:p:68-85. Full description at Econpapers \|\| Download paper
2024	Local Fiscal Effects of Immigration in Germany. (2024). Maxand, Simone ; Sallam, Hend. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11162. Full description at Econpapers \|\| Download paper
2024	INVESTIGATING THE FACTORS AFFECTING THE INCOME DISTRIBUTION ON THE AFGHAN ECONOMY WITH EMPHASIS ON TAXES. (2024). Mansouri, Seyed Amin ; Ahmadi, Mohammad Ali ; Amroabadi, Behrouz Sadeghi. In: Journal of Academic Research in Economics. RePEc:shc:jaresh:v:16:y:2024:i:2:p:312-332. Full description at Econpapers \|\| Download paper
2024	From the Extent of Segregation to Its Consequences in Terms of Wellbeing: A Methodological Reflection With an Application to the Spanish Labor Market. (2024). del Rio Otero, Coral ; del Ro, Coral ; Alonso-Villar, Olga. In: Working Papers. RePEc:vig:wpaper:2402. Full description at Econpapers \|\| Download paper
2024	The green bonus of tax incentives: Evidence from China. (2024). Shen, Guangjun ; Wang, Yaqi ; Wu, Qingyang. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:227:y:2024:i:c:s0167268124003548. Full description at Econpapers \|\| Download paper
2024	Examining the Interplay between Tax Systems and Corporate Finance across Diverse Asian Economies. (2024). Issa, Suzan Sameer ; Farooq, Umar ; Shamansurova, Zilola ; Khan, Md Rehan ; Tabash, Mosab I ; Ahmed, Adel. In: Advances in Decision Sciences. RePEc:aag:wpaper:v:28:y:2024:i:3:p:1-24. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2024

Year	Citing document
2024	Intergovernmental transfers and dynamic adjustment of subnational budgets. (2024). Puig, Jorge ; Bautista, Vidal Juan ; Alberto, Porto. In: AsociaciÃ³n Argentina de EconomÃa PolÃtica: Working Papers. RePEc:aep:anales:4754. Full description at Econpapers \|\| Download paper
2024	Families, Public Policies, and the Labor Market. (2024). LÃ¸ken, Katrine ; Dahl, Gordon ; Loken, Katrine Vellesen. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11549. Full description at Econpapers \|\| Download paper
2024	Families, Public Policies, and the Labor Market. (2024). LÃ¸ken, Katrine ; Dahl, Gordon. In: RF Berlin - CReAM Discussion Paper Series. RePEc:crm:wpaper:2423. Full description at Econpapers \|\| Download paper
2024	Australian Public CbCR: filling the gaps?. (2024). Aliprandi, Giulia. In: Notes. RePEc:dbp:plnote:012. Full description at Econpapers \|\| Download paper
2024	Advancing Corporate Tax Transparency. (2024). Aliprandi, Giulia ; Borders, Kane. In: Reports. RePEc:dbp:report:005. Full description at Econpapers \|\| Download paper
2024	Families, public policies, and the labor market. (2024). Loken, Katrine V ; Dahl, Gordon. In: Handbook of Labor Economics. RePEc:eee:labchp:v:5:y:2024:i:c:p:581-617. Full description at Econpapers \|\| Download paper
2024	Australian Public CbCR: filling the gaps?. (2024). Aliprandi, Giulia. In: Post-Print. RePEc:hal:journl:halshs-04940979. Full description at Econpapers \|\| Download paper
2024	Advancing Corporate Tax Transparency. (2024). Aliprandi, Giulia ; Borders, Kane. In: PSE-Ecole d'Ã©conomie de Paris (Postprint). RePEc:hal:pseptp:halshs-04947447. Full description at Econpapers \|\| Download paper
2024	INVESTIGATING THE FACTORS AFFECTING THE INCOME DISTRIBUTION ON THE AFGHAN ECONOMY WITH EMPHASIS ON TAXES. (2024). Mansouri, Seyed Amin ; Ahmadi, Mohammad Ali ; Amroabadi, Behrouz Sadeghi. In: Journal of Academic Research in Economics. RePEc:shc:jaresh:v:16:y:2024:i:2:p:312-332. Full description at Econpapers \|\| Download paper
2024	Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota. In: CIRJE F-Series. RePEc:tky:fseres:2024cf1235. Full description at Econpapers \|\| Download paper
2024	Reforming Labour Taxation: Addressing the Employment Effects of Technological Progress. (2024). Astrida, Miceikien ; Jevgenija, Furgas. In: Management Theory and Studies for Rural Business and Infrastructure Development. RePEc:vrs:mtrbid:v:46:y:2024:i:4:p:592-608:n:1013. Full description at Econpapers \|\| Download paper

Recent citations received in 2023

Year	Citing document
2023	Unintended consequences of tax enforcement on corporate innovation: Evidence from a natural experiment in China. (2023). Zhang, Qin ; Liu, Lihua ; Weng, Danyan. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:80:y:2023:i:c:p:1292-1309. Full description at Econpapers \|\| Download paper
2023	Low-carbon policy and industrial structure upgrading: Based on the perspective of strategic interaction among local governments. (2023). Pan, Xiongfeng ; Wang, Mengyang ; Li, Mengna. In: Energy Policy. RePEc:eee:enepol:v:183:y:2023:i:c:s0301421523003798. Full description at Econpapers \|\| Download paper
2023	How does export VAT rebates policy affect corporate investment efficiency? Evidence from corporate tax stickiness. (2023). Wang, Xinyi ; Zhu, Ling. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:82:y:2023:i:c:s0927538x23002019. Full description at Econpapers \|\| Download paper
2023	Eurosystem stability: A stochastic dynamic optimization approach to public debt. (2023). Maggi, Bernardo. In: Socio-Economic Planning Sciences. RePEc:eee:soceps:v:90:y:2023:i:c:s0038012123002458. Full description at Econpapers \|\| Download paper

Recent citations received in 2022

Year	Citing document
2022	Public Finance in the Era of the Covid-19 Crisis. (2022). BÃ¼tikofer, Aline ; Agrawal, David ; Butikofer, Aline. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10005. Full description at Econpapers \|\| Download paper
2022	Non-Paternalistic Foundation of Sugar Taxation and Missing Markets for Sugar Content. (2022). Runkel, Marco ; Eichner, Thomas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9583. Full description at Econpapers \|\| Download paper
2022	Banning Vs Taxing, Reviewing the Potential Opportunities and Challenges of Plastic Products. (2022). Desalegn, Goshu ; Tangl, Anita. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:12:p:7189-:d:837035. Full description at Econpapers \|\| Download paper
2022	Quantifying Subnational Economic Complexity: Evidence from Romania. (2022). Gomez-Zaldivar, Manuel ; Benedek, Jozsef ; Torok, Ibolya. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:17:p:10586-:d:897347. Full description at Econpapers \|\| Download paper
2022	Public finance in the era of the COVID-19 crisis. (2022). BÃ¼tikofer, Aline ; Agrawal, David ; Butikofer, Aline. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:29:y:2022:i:6:d:10.1007_s10797-022-09769-3. Full description at Econpapers \|\| Download paper
2022	Regional Institutional Quality and Territorial Equity in LTC Provision. (2022). Zantomio, Francesca ; Rizzi, Dino ; Zanette, Michele ; Marenzi, Anna. In: Working Papers. RePEc:ven:wpaper:2022:15. Full description at Econpapers \|\| Download paper
2022	Regional Institutional Quality and Territorial Equity in LTC Provision. (2022). Zanette, M ; Zantomio, F ; Rizzi, D ; Marenzi, A. In: Health, Econometrics and Data Group (HEDG) Working Papers. RePEc:yor:hectdg:22/27. Full description at Econpapers \|\| Download paper
2022	Public finance in the era of the COVID-19 crisis. (2022). BÃ¼tikofer, Aline ; Agrawal, David ; Butikofer, Aline. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1176. Full description at Econpapers \|\| Download paper

Recent citations received in 2021

Year	Citing document
2021	On the interaction between own revenues and intergovernmental transfers. Evidence from Argentinean local governments.. (2021). Puig, Jorge ; Porto, Alberto. In: AsociaciÃ³n Argentina de EconomÃa PolÃtica: Working Papers. RePEc:aep:anales:4508. Full description at Econpapers \|\| Download paper
2021	Redistribution and Insurance in Welfare States around the World. (2021). Bartels, Charlotte ; Neumann, Dirk. In: Scandinavian Journal of Economics. RePEc:bla:scandj:v:123:y:2021:i:4:p:1116-1158. Full description at Econpapers \|\| Download paper
2021	Optimal Carbon Taxation and Horizontal Equity: A Welfare-Theoretic Approach with Application to German Household Data. (2021). Kalkuhl, Matthias ; Franks, Max ; Edenhofer, Ottmar ; Hansel, Martin C. In: CESifo Working Paper Series. RePEc:ces:ceswps:_8931. Full description at Econpapers \|\| Download paper
2021	A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020. (2021). Scharf, Kimberley ; LaLumia, Sara ; Davies, Ronald ; Agrawal, David ; Riedel, Nadine. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9240. Full description at Econpapers \|\| Download paper
2021	A Welfare Analysis on Start-Up Decisions under Default Risk. (2021). Vergalli, Sergio ; Panteghini, Paolo ; Comincioli, Nicola. In: CESifo Working Paper Series. RePEc:ces:ceswps:_9478. Full description at Econpapers \|\| Download paper
2021	Elderly Poverty and Its Measurement. (2021). Niimi, Yoko ; Horioka, Charles. In: ISER Discussion Paper. RePEc:dpr:wpaper:1149. Full description at Econpapers \|\| Download paper
2021	Am I riskier if I rescue my banks? Beyond the effects of bailouts. (2021). Cuadros-Solas, Pedro ; Suarez, Nuria ; Salvador, Carlos. In: Journal of Financial Stability. RePEc:eee:finsta:v:56:y:2021:i:c:s1572308921000942. Full description at Econpapers \|\| Download paper
2021	Does the frequency of reminders matter for their effectiveness? A randomized controlled trial. (2021). Asatryan, Zareh ; Antinyan, Armenak ; Dai, Zhixin ; Wang, Kezhi. In: Journal of Economic Behavior & Organization. RePEc:eee:jeborg:v:191:y:2021:i:c:p:752-764. Full description at Econpapers \|\| Download paper
2021	Quarterly Economic Commentary, Winter 2021. (2021). Disch, Wendy ; McQuinn, Kieran ; Shiel, Eva ; Kenny, Eoin ; O'Toole, Conor ; Coffey, Cathal. In: Forecasting Report. RePEc:esr:forcas:qec:qec20214. Full description at Econpapers \|\| Download paper
2021	Budget 2022. (2021). Roantree, Barra ; O'Malley, Seamus ; Kakoulidou, Theano ; Doorley, Karina. In: Quarterly Economic Commentary: Special Articles. RePEc:esr:qecsas:2021:win:roantree. Full description at Econpapers \|\| Download paper
2021	Enhancing the attractiveness of the all-island economy to high-value sectors. (2021). Yan, Weijie ; Siedschlag, Iulia. In: Research Series. RePEc:esr:resser:rs133. Full description at Econpapers \|\| Download paper
2021	Scoping papers for research on The economic and social opportunities from increased cooperation on the shared island. (2021). Connolly, Sheelah ; McGuinness, Seamus ; Lawless, Martina ; Wren, Maev-Ann ; Siedschlag, Iulia ; Smyth, Emer ; O'Neill, Ciaran ; Brick, Aoife ; Bergin, Adele. In: Research Series. RePEc:esr:resser:sustat106. Full description at Econpapers \|\| Download paper
2021	Options for raising tax revenue in Ireland. (2021). Roantree, Barra ; Kakoulidou, Theano. In: Papers. RePEc:esr:wpaper:bp2022/1. Full description at Econpapers \|\| Download paper
2021	Designing international tax reform: lessons from TCJA. (2021). Herzfeld, Mindy. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09675-0. Full description at Econpapers \|\| Download paper
2021	A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020. (2021). Scharf, Kimberley ; LaLumia, Sara ; Davies, Ronald ; Agrawal, David ; Riedel, Nadine. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:28:y:2021:i:5:d:10.1007_s10797-021-09693-y. Full description at Econpapers \|\| Download paper
2021	Elderly Poverty and Its Measurement. (2021). Niimi, Yoko ; Horioka, Charles. In: Discussion Paper Series. RePEc:kob:dpaper:dp2021-23. Full description at Econpapers \|\| Download paper
2021	Optimal carbon taxation and horizontal equity: A welfare-theoretic approach with application to German household data. (2021). Kalkuhl, Matthias ; Franks, Max ; Edenhofer, Ottmar ; Hansel, Martin C. In: CEPA Discussion Papers. RePEc:pot:cepadp:28. Full description at Econpapers \|\| Download paper
2021	Country-by-Country Reporting: A Step Towards Unitary Taxation?. (2021). Viegas, Miguel ; Dias, Antonio. In: Intereconomics: Review of European Economic Policy. RePEc:spr:intere:v:56:y:2021:i:3:d:10.1007_s10272-021-0974-9. Full description at Econpapers \|\| Download paper
2021	An evaluation of the effects of the European Commissions proposals for the Common Consolidated Corporate Tax Base. (2021). JanskÃ½, Petr ; Cobham, Alex ; Temouri, Yama ; Jones, Chris. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:62. Full description at Econpapers \|\| Download paper
2021	FREE TRADE AREAS AND THE FISCAL HAVEN. (2021). Dobrescu, Emilian M. In: Journal of Financial and Monetary Economics. RePEc:vls:rojfme:v:9:y:2021:i:1:p:23-29. Full description at Econpapers \|\| Download paper
2021	Informal Sector and International Capital Movement: New Evidence from Some Petroleum Countries. (2021). Amine, Zeddam Ahmed ; Abdelatif, Hamrit ; Driouche, Dahmani Mohamed. In: Economics and Business. RePEc:vrs:ecobus:v:35:y:2021:i:1:p:117-132:n:2. Full description at Econpapers \|\| Download paper
2021	Redistribution and Insurance in Welfare States around the World. (2021). Bartels, Charlotte ; Neumann, Dirk. In: EconStor Open Access Articles and Book Chapters. RePEc:zbw:espost:264446. Full description at Econpapers \|\| Download paper
2021	Income tax noncompliance in Germany, 2001-2014. (2021). Godar, Sarah ; Fauser, Hannes. In: Discussion Papers. RePEc:zbw:fubsbe:202117. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	International Tax and Public Finance / Springer	65	426
2	CESifo Working Paper Series / CESifo	107	314
3	MPRA Paper / University Library of Munich, Germany	136	143
4	Sustainability / MDPI	75	116
5	Journal of Public Economics / Elsevier	206	99
6	Economic Modelling / Elsevier	94	93
7	Journal of Economic Behavior & Organization / Elsevier	132	69
8	Journal of Public Economic Theory / Association for Public Economic Theory	41	69
9	European Journal of Political Economy / Elsevier	102	68
10	IZA Discussion Papers / Institute of Labor Economics (IZA)	140	66
11	Post-Print / HAL	216	63