Citation analysis for International Tax and Public Finance / Springer

Citation Profile [Updated: 2026-07-12 11:58:33]

5 Years H Index

Impact Factor (IF)

0.21

5 Years IF

0.21

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	276	3	16	0		0		1	33.3	3	0.17	0.07
1995	0.22	0.22	0.47	0.22	25	43	1548	15	36	18	4	18	4	4	26.7	11	0.44	0.1
1996	0.74	0.25	0.66	0.74	33	76	826	44	86	43	32	43	32	4	9.1	6	0.18	0.11
1997	1.1	0.24	0.81	0.89	36	112	513	85	177	58	64	76	68	8	9.4	6	0.17	0.11
1998	0.39	0.28	0.74	0.66	28	140	548	100	280	69	27	112	74	9	9	6	0.21	0.13
1999	0.61	0.3	1.03	0.79	32	172	1706	169	458	64	39	140	110	15	8.9	29	0.91	0.14
2000	1.2	0.34	1.19	1.17	40	212	692	248	710	60	72	154	180	27	10.9	11	0.28	0.16
2001	1.43	0.38	1.36	1.2	43	255	1024	341	1056	72	103	169	202	22	6.5	11	0.26	0.17
2002	0.7	0.39	1.24	0.94	41	296	876	358	1423	83	58	179	169	28	7.8	8	0.2	0.21
2003	0.69	0.43	1.29	1.17	38	334	1482	423	1854	84	58	184	216	8	1.9	21	0.55	0.21
2004	0.91	0.47	1.26	1.2	38	372	928	458	2322	79	72	194	233	21	4.6	20	0.53	0.21
2005	1.17	0.51	1.39	1	39	411	1122	562	2892	76	89	200	199	31	5.5	10	0.26	0.23
2006	1.32	0.5	1.51	1.31	33	444	519	656	3563	77	102	199	260	23	3.5	13	0.39	0.22
2007	1.24	0.44	1.52	1.44	37	481	774	718	4292	72	89	189	273	26	3.6	36	0.97	0.2
2008	1.34	0.47	1.46	1.39	37	518	1229	741	5048	70	94	185	257	16	2.2	33	0.89	0.22
2009	1.76	0.46	1.59	1.53	40	558	1025	870	5933	74	130	184	282	28	3.2	30	0.75	0.23
2010	1.23	0.46	1.32	1.18	36	594	601	778	6716	77	95	186	220	27	3.5	12	0.33	0.2
2011	1.43	0.5	1.28	1.34	36	630	511	800	7524	76	109	183	245	22	2.8	20	0.56	0.23
2012	1.06	0.5	1.49	1.48	42	672	1492	999	8526	72	76	186	276	49	4.9	69	1.64	0.21
2013	1.95	0.53	1.64	1.72	45	717	782	1165	9703	78	152	191	328	43	3.7	30	0.67	0.23
2014	2.54	0.52	1.81	1.95	41	758	636	1360	11073	87	221	199	388	59	4.3	21	0.51	0.22
2015	1.27	0.52	1.4	1.55	47	805	723	1116	12199	86	109	200	309	49	4.4	38	0.81	0.22
2016	1.41	0.49	1.35	1.59	45	850	580	1148	13349	88	124	211	336	21	1.8	29	0.64	0.2
2017	1.98	0.51	1.43	1.93	46	896	315	1271	14626	92	182	220	425	64	5	12	0.26	0.2
2018	1.23	0.52	1.26	1.25	49	945	515	1187	15820	91	112	224	280	64	5.4	19	0.39	0.22
2019	1.09	0.53	1.11	1.24	49	994	508	1102	16926	95	104	228	283	69	6.3	22	0.45	0.21
2020	1.54	0.63	1.21	1.28	58	1052	342	1273	18203	98	151	236	301	78	6.1	34	0.59	0.3
2021	1.32	0.72	1.17	1.25	57	1109	239	1300	19505	107	141	247	308	75	5.8	31	0.54	0.26
2022	0.66	0.71	0.96	0.98	53	1162	126	1113	20618	115	76	259	254	74	6.6	14	0.26	0.21
2023	0.69	0.66	0.94	1.07	55	1217	93	1140	21758	110	76	266	284	76	6.7	6	0.11	0.19
2024	0.67	0.71	0.78	0.83	58	1275	61	1000	22758	108	72	272	227	92	9.2	13	0.22	0.21
2025	0.74	0.94	0.65	0.69	63	1338	28	865	23623	113	84	281	193	52	6	14	0.22	0.27
2026	0.21		0.22	0.21	33	1371	0	302	23925	121	26	286	61	26	8.6		0

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	686
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	615
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	546
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	437
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	363
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	328
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	231
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	225
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	216
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	206
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	195
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	187
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	181
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	177
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	167
16	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	166
17	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	164
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	155
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	153
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	153
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	148
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	145
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	129
24	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	117
25	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
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	113
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	110
29	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
30	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
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	100
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	97
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	97
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	96
35	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	96
36	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
37	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	92
38	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
39	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	89
40	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	86
41		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	86
42	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	85
43	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	85
44	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
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	83
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	82
47	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	78
48	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	76
49	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	76
50	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

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	50
2	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	24
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	23
4	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	11
5	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	11
6	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	10
7	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
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	10
9	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	9
10	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	9
11	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	9
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	9
13	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	8
14	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	8
15	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	8
16	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	8
17	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	8
18	2019	Tax policy and economic growth: does it really matter?. (2019). Puglisi, Riccardo ; Profeta, Paola ; Scabrosetti, Simona ; Baiardi, Donatella. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:2:d:10.1007_s10797-018-9494-3. Full description at Econpapers \|\| Download paper	8
19	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	7
20	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	7
21	2023	VAT fraud and reverse charge: empirical evidence from VAT return data. (2023). BÃ¼ttner, Thiess ; Buettner, Thiess ; Tassi, Annalisa. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:3:d:10.1007_s10797-023-09776-y. Full description at Econpapers \|\| Download paper	7
22	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	7
23	2015	Intellectual property box regimes: effective tax rates and tax policy considerations. (2015). Miller, Helen ; Evers, Lisa ; Spengel, Christoph. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:22:y:2015:i:3:p:502-530. Full description at Econpapers \|\| Download paper	7
24	2001	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	7
25	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	6
26	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	6
27	2016	Unequal inequalities: Do progressive taxes reduce income inequality?. (2016). Duncan, Denvil ; Peter, Klara Sabirianova. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:23:y:2016:i:4:d:10.1007_s10797-016-9412-5. Full description at Econpapers \|\| Download paper	6
28	2019	Is capital taxation always harmful for economic growth?. (2019). Milionis, Petros ; Kate, Fabian Ten. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:4:d:10.1007_s10797-019-09530-3. Full description at Econpapers \|\| Download paper	6
29	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	6
30	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	6
31	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	6
32	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	6
33	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	6
34	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	6
35	2002	Strategic Environmental Policy and International Trade in Asymmetric Oligopoly Markets. (2002). Hamilton, Stephen ; Duval, Yann. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:9:y:2002:i:3:p:259-271. Full description at Econpapers \|\| Download paper	6
36	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	6
37	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	6
38	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	5
39	2023	The VAT in practice: equity, enforcement, and complexity. (2023). Dom, Roel ; Mascagni, Giulia ; Santoro, Fabrizio ; Mukama, Denis. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:2:d:10.1007_s10797-022-09743-z. Full description at Econpapers \|\| Download paper	5
40	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	5
41	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	5
42	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	5
43	2015	Keeping both corruption and the shadow economy in check: the role of decentralization. (2015). Teobaldelli, DÃ©sirÃ©e ; Dell'Anno, Roberto ; Dellanno, Roberto. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:22:y:2015:i:1:p:1-40. Full description at Econpapers \|\| Download paper	5
44	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	5
45	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	5
46	2019	How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers. (2019). PirttilÃ¤, Jukka ; Matikka, Tuomas ; Harju, Jarkko ; Boonzaaier, Wian ; Pirttila, Jukka. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09550-z. Full description at Econpapers \|\| Download paper	5
47	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	5
48	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	5
49	2023	The fiscal response to revenue shocks. (2023). Schelker, Mark ; Huber, Martin ; Berset, Simon. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:30:y:2023:i:3:d:10.1007_s10797-022-09727-z. Full description at Econpapers \|\| Download paper	5
50	2017	Fiscal decentralization, equalization, and intra-provincial inequality in China. (2017). Wu, Alfred ; Martinez-Vazquez, Jorge ; Liu, Yongzheng. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:24:y:2017:i:2:d:10.1007_s10797-016-9416-1. Full description at Econpapers \|\| Download paper	5

Citing documents used to compute impact factor: 26

Year	Title
2026	Do Special Transfers to Incentivize Local Tax Revenue Effort Work?. (2026). Martinez-Vazquez, Jorge ; Castro-Penarrieta, Luis ; Cansino, Kenyi ; Beverinotti, Javier ; Canavire-Bacarreza, Gustavo. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper2612. Full description at Econpapers \|\| Download paper
2026	When Does Fiscal Decentralization Deliver Equity?. (2026). Meyer, Moritz ; Martinez-Vazquez, Jorge ; Heredia-Ortiz, Eunice ; Canavire-Bacarreza, Gustavo. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper2613. Full description at Econpapers \|\| Download paper
2026	Heterogeneous fiscal decentralisation in Italian regions. (2026). Salotti, Simone ; Gianelle, Carlo ; Sacchi, Agnese. In: IDEAGOV Working Papers. RePEc:ida:wpaper:wp2606. Full description at Econpapers \|\| Download paper
2026	Fiscal Decentralization at Fifty: Achievements and Challenges. (2026). Martinez-Vazquez, Jorge. In: Hacienda PÃºblica EspaÃ±ola / Review of Public Economics. RePEc:hpe:journl:y:2026:v:256:i:1:p:41-68. Full description at Econpapers \|\| Download paper
2026	Revenue Decentralization and Vertical Fiscal Imbalance: A Survey. (2026). Martinez-Vazquez, Jorge ; Sepulveda, Cristian ; Lago-Penas, Santiago. In: International Center for Public Policy Working Paper Series, at AYSPS, GSU. RePEc:ays:ispwps:paper2617. Full description at Econpapers \|\| Download paper
2026	Revenue Decentralization and Vertical Fiscal Imbalance: A Survey. (2026). Martinez-Vazquez, Jorge ; Sepulveda, Cristian ; Lago-Peas, Santiago. In: IDEAGOV Working Papers. RePEc:ida:wpaper:wp2611. Full description at Econpapers \|\| Download paper
2026	The enforcement dilemma of the global minimum tax. (2026). Hindriks, Jean ; Yukihiro, Nishimura ; Jean, Hindriks. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:33:y:2026:i:1:d:10.1007_s10797-025-09905-9. Full description at Econpapers \|\| Download paper
2026	Lessons on State and Local Income Taxes from the Twenty-first Century and Challenges for the Future. (2026). Agrawal, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12470. Full description at Econpapers \|\| Download paper
2026	Shaping Soft Drinks: Sugar Taxes, Consumption, and Reformulation in Europe. (2026). , Salari ; Novi, DI. In: Health, Econometrics and Data Group (HEDG) Working Papers. RePEc:yor:hectdg:26/07. Full description at Econpapers \|\| Download paper
2026	Effects of financial risk on tax avoidance: Mechanisms and moderating effects. (2026). Tan, Kaihong ; Ruan, Guanning ; Deng, Zihao ; Liu, Chunhua. In: Finance Research Letters. RePEc:eee:finlet:v:93:y:2026:i:c:s1544612326001765. Full description at Econpapers \|\| Download paper
2026	Digital invoicing in the United Arab Emirates: A critical perspective. (2026). Joseph, Robinson ; Fernandez, Manuel. In: International Journal of Business and Management (IJBM). RePEc:cwd:ijbmnz:v:5:y:2026:i:1:p:415-428. Full description at Econpapers \|\| Download paper
2026	State and Local Tax Policy in a Time of Telework. (2026). Agrawal, David ; Chen, Xinyu. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12422. Full description at Econpapers \|\| Download paper
2026	State and Local Tax Policy in a Time of Telework. (2026). Agrawal, David ; Chen, Xinyu. In: GLO Discussion Paper Series. RePEc:zbw:glodps:1708. Full description at Econpapers \|\| Download paper
2026	Tax-Motivated Transfer Pricing and Country-by-Country Reporting: Evidence from Japanese Customs Data. (2026). Hasegawa, Makoto ; Hayashi, Masayoshi ; Suzuki, Takafumi ; Kawakubo, Takafumi. In: CIRJE F-Series. RePEc:tky:fseres:2026cf1266. Full description at Econpapers \|\| Download paper
2026	Transfer price documentation rules and multinational firm behavior: Evidence from France. (2026). Wickel, Sophia ; Voget, Johannes ; Strohmaier, Kristina ; Schmidt, Katharina ; Riedel, Nadine ; Laudage, Sabine. In: ZEW Discussion Papers. RePEc:zbw:zewdip:337486. Full description at Econpapers \|\| Download paper
2026	Supplementary Commodity Taxes, Labor Tax, and the Tax-mix. (2026). Nishimura, Yukihiro. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2508r. Full description at Econpapers \|\| Download paper
2026	Regional authority and the shadow economy. (2026). Nguyen, Canh ; Doan, Nguyen. In: International Economics and Economic Policy. RePEc:kap:iecepo:v:23:y:2026:i:1:d:10.1007_s10368-025-00710-7. Full description at Econpapers \|\| Download paper
2026	Global estimates of informal economies and new insights for 152 countries (1997-2022): Using an enhanced modelling approach. (2026). schneider, friedrich ; Dell'Anno, Roberto ; Asllani, Alban. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:89:y:2026:i:c:p:721-741. Full description at Econpapers \|\| Download paper
2026	Cost-neutral food tax reforms for healthier and more sustainable diets. (2026). Sll, Sarah ; Elinder, Liselotte Schfer ; Larsson, Jrgen ; Nssn, Jonas ; Patterson, Emma ; Ejelv, Emma ; Mnsson, Edvin. In: Ecological Economics. RePEc:eee:ecolec:v:240:y:2026:i:c:s0921800925003052. Full description at Econpapers \|\| Download paper
2026	How do indirect taxes reshape tax-benefit-revealed social preferences for redistribution?. (2026). LediÄ, Marko ; Rubil, Ivica. In: Empirica. RePEc:kap:empiri:v:53:y:2026:i:1:d:10.1007_s10663-025-09668-w. Full description at Econpapers \|\| Download paper
2026	Do newly elected mayors cut their own pay?. (2026). Balaguer, Jacint. In: Economics Letters. RePEc:eee:ecolet:v:259:y:2026:i:c:s0165176525006081. Full description at Econpapers \|\| Download paper
2026	Tax law enforcement and corporate environmental investment: Evidence from China. (2026). Ma, Xinxiao ; Tang, Taijie ; Hu, Qianqian ; Wu, Huiying. In: International Review of Financial Analysis. RePEc:eee:finana:v:109:y:2026:i:c:s1057521925008968. Full description at Econpapers \|\| Download paper
2026	Dynamic Pesticide Regulation under Resistance and Fiscal Constraints. (2026). Tzouvelekas, Vangelis ; Kalaitzidakis, Pantelis. In: Working Papers. RePEc:crt:wpaper:2604. Full description at Econpapers \|\| Download paper
2026	What explains the East-West gap in part-time employment in Europe?. (2026). Albinowski, Maciej. In: IBS Working Papers. RePEc:ibt:wpaper:wp012026. Full description at Econpapers \|\| Download paper
2026	How resilient are EU welfare systems to unemployment shocks? A stress-testing exercise across 27 Member States. (2026). Bornukova, Kateryna ; Gemma, Riera Mallol. In: JRC Working Papers on Taxation & Structural Reforms. RePEc:ipt:taxref:202607. Full description at Econpapers \|\| Download paper
2026	When Religion Shapes Redistribution: Islamic Economic Provisions and Income Inequality. (2026). Gouda, Moamen ; Akarsu, Mahmut Zeki. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12657. Full description at Econpapers \|\| Download paper

Recent citations

Recent citations received in 2025

Year	Citing document
2025	Price Differences Between Organic and Conventional Products in E-Commerce. (2025). Jafari, Yaghoob. In: German Journal of Agricultural Economics. RePEc:ags:gjagec:355610. Full description at Econpapers \|\| Download paper
2025	Evaluation 1 of Asymmetry in Civic Information: An Experiment on Tax Participation among Informal Firms in Togo. (2025). . In: The Unjournal Evaluations. RePEc:bjn:evalua:e1civicasymmetry. Full description at Econpapers \|\| Download paper
2025	VAT rate shocks and inflation: a theoretical and empirical analysis for Greece. (2025). Palaiodimos, Georgios ; Papageorgiou, Dimitris. In: Economic Bulletin. RePEc:bog:econbl:y:2025:i:61:p:7-32. Full description at Econpapers \|\| Download paper
2025	The Marginal Equity-Adjusted Cost of Public Funds. (2025). Valseth, Smund Sunde ; Holtsmark, Katinka Kristine. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12228. Full description at Econpapers \|\| Download paper
2025	Unemployment in EU Member States: Evidence on the Influence of Economic and Demographic Factors. (2025). Antohi, Valentin-Marian ; Zlati, Monica Laura ; Hassan, Rohail ; Fortea, Costinela. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2025:i:2:p:210-222. Full description at Econpapers \|\| Download paper
2025	Does tax avoidance information disclosure promote capital market pricing efficiency? Evidence from a quasi-natural experiment in China. (2025). Wu, Zheng ; Zhao, YI ; Cheng, Moyi ; Wang, Bing. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:87:y:2025:i:c:p:1612-1629. Full description at Econpapers \|\| Download paper
2025	Market reaction to private Country-by-Country Reporting. (2025). Gabanatlhong, Bathusi. In: Economic Modelling. RePEc:eee:ecmode:v:152:y:2025:i:c:s026499932500241x. Full description at Econpapers \|\| Download paper
2025	Female political representation and budget forecast errors. (2025). De Benedetto, Marco ; Giacobbe, Pasquale ; Mosca, Andrea. In: European Journal of Political Economy. RePEc:eee:poleco:v:90:y:2025:i:pb:s0176268025001260. Full description at Econpapers \|\| Download paper
2025	The 2017 SALT cap reduced charitable contributions: Evidence from form 990 data. (2025). Lalumia, Sara. In: Journal of Public Economics. RePEc:eee:pubeco:v:251:y:2025:i:c:s0047272725001963. Full description at Econpapers \|\| Download paper
2025	A global minimum tax for large firms only: Implications for tax competition. (2025). Kato, Hayato ; Haufler, Andreas. In: MPRA Paper. RePEc:pra:mprapa:127558. Full description at Econpapers \|\| Download paper
2025	Analyzing VAT pass-through in Spain using web-scraped supermarket data and machine learning. (2025). Forteza, Nicols ; Prades, Elvira ; Roca, Marc. In: SERIEs: Journal of the Spanish Economic Association. RePEc:spr:series:v:16:y:2025:i:1:d:10.1007_s13209-025-00309-w. Full description at Econpapers \|\| Download paper
2025	The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda. (2025). Ayo, Joseph Okello ; Musoke, Nicholas ; Jouste, Maria ; Lees, Adrienne. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2025-112. Full description at Econpapers \|\| Download paper

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
2023	Active labor market policies and institutional quality of governance: evidence from OECD countries. (2023). Abdennadher, Chokri ; Sahnoun, Marwa. In: Eurasian Economic Review. RePEc:spr:eurase:v:13:y:2023:i:3:d:10.1007_s40822-023-00247-7. Full description at Econpapers \|\| Download paper
2023	How Can Lower-Income Countries Collect More Taxes ? The Role of Technology, Tax Agents, and Politics. (2023). Okunogbe, Oyebola Motunrayo ; Tourek, Gabriel Zenon. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10655. Full description at Econpapers \|\| Download paper

10 most frequent citing series

#	Series	H	Cites
1	International Tax and Public Finance / Springer	67	320
2	CESifo Working Paper Series / CESifo	111	200
3	MPRA Paper / University Library of Munich, Germany	139	91
4	Journal of Public Economics / Elsevier	212	90
5	Sustainability / MDPI	79	80
6	Economic Modelling / Elsevier	100	77
7	Economic Analysis and Policy / Elsevier	54	77
8	Journal of Economic Behavior & Organization / Elsevier	135	53
9	European Journal of Political Economy / Elsevier	103	50
10	Energy Economics / Elsevier	184	48
11	Post-Print / HAL	222	47