Citation analysis for International Tax and Public Finance / Springer

Citation Profile [Updated: 2026-03-14 21:09:38]

5 Years H Index

Impact Factor (IF)

0.59

5 Years IF

0.54

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	0.07
1995	0.22	0.22	0.47	0.22	25	43	1531	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	823	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	508	85	177	58	64	76	68	8	9.4	6	0.17	0.11
1998	0.39	0.27	0.74	0.66	28	140	546	100	280	69	27	112	74	9	9	6	0.21	0.13
1999	0.61	0.29	1.03	0.79	32	172	1700	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	688	248	711	60	72	154	180	27	10.9	11	0.28	0.16
2001	1.43	0.38	1.36	1.2	43	255	1013	341	1057	72	103	169	202	22	6.5	11	0.26	0.17
2002	0.7	0.39	1.24	0.94	41	296	864	358	1424	83	58	179	169	28	7.8	8	0.2	0.2
2003	0.69	0.43	1.29	1.17	38	334	1460	424	1856	84	58	184	216	8	1.9	21	0.55	0.21
2004	0.92	0.47	1.26	1.21	38	372	921	459	2325	79	73	194	234	21	4.6	20	0.53	0.21
2005	1.18	0.51	1.39	1	39	411	1115	563	2896	76	90	200	200	31	5.5	10	0.26	0.23
2006	1.32	0.49	1.52	1.31	33	444	514	658	3569	77	102	199	261	23	3.5	13	0.39	0.22
2007	1.24	0.44	1.52	1.44	37	481	769	718	4298	72	89	189	273	26	3.6	36	0.97	0.2
2008	1.34	0.47	1.46	1.39	37	518	1207	742	5055	70	94	185	257	16	2.2	33	0.89	0.22
2009	1.8	0.46	1.59	1.55	40	558	1017	873	5943	74	133	184	285	28	3.2	30	0.75	0.23
2010	1.27	0.46	1.32	1.2	36	594	593	781	6730	77	98	186	223	27	3.5	12	0.33	0.2
2011	1.43	0.51	1.28	1.34	36	630	508	800	7538	76	109	183	245	22	2.8	20	0.56	0.23
2012	1.06	0.5	1.5	1.49	42	672	1469	1006	8547	72	76	186	278	49	4.9	69	1.64	0.21
2013	1.95	0.54	1.64	1.72	45	717	773	1167	9726	78	152	191	328	43	3.7	30	0.67	0.24
2014	2.53	0.53	1.81	1.94	41	758	621	1361	11097	87	220	199	387	59	4.3	21	0.51	0.22
2015	1.29	0.52	1.4	1.55	47	805	688	1119	12226	86	111	200	310	49	4.4	38	0.81	0.22
2016	1.41	0.5	1.36	1.6	45	850	560	1152	13380	88	124	211	337	21	1.8	29	0.64	0.2
2017	1.99	0.52	1.43	1.93	46	896	304	1272	14660	92	183	220	425	64	5	12	0.26	0.21
2018	1.22	0.53	1.26	1.25	49	945	491	1184	15851	91	111	224	279	64	5.4	19	0.39	0.22
2019	1.11	0.54	1.11	1.25	49	994	477	1104	16959	95	105	228	284	69	6.3	22	0.45	0.21
2020	1.54	0.64	1.21	1.27	58	1052	311	1272	18235	98	151	236	300	78	6.1	34	0.59	0.3
2021	1.32	0.74	1.17	1.25	57	1109	214	1298	19535	107	141	247	308	75	5.8	31	0.54	0.27
2022	0.65	0.73	0.95	0.97	53	1162	106	1105	20640	115	75	259	251	74	6.7	14	0.26	0.22
2023	0.69	0.69	0.94	1.07	55	1217	73	1138	21778	110	76	266	284	76	6.7	6	0.11	0.2
2024	0.66	0.81	0.78	0.82	58	1275	43	999	22777	108	71	272	224	92	9.2	13	0.22	0.23
2025	0.59		0.5	0.54	63	1338	7	671	23448	113	67	281	151	32	4.8	9	0.14

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	683
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	598
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	535
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	423
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	359
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	326
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	229
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	224
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	214
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	202
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	192
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	185
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	175
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	166
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	165
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	163
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	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	151
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	147
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	142
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	127
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	109
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	100
32	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
33	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
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	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	94
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	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	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	85
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	85
41	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
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	84
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	84
44	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	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	2003	Tax Competition and Tax Coordination in the European Union.. (2003). Zodrow, George. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:10:y:2003:i:6:p:651-71. 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	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	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

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	62
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	31
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	27
4	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	23
5	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	23
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	22
7	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	17
8	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	16
9	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	13
10	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	12
11	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	12
12	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	12
13	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	12
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	12
15	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
16	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	11
17	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	11
18	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	10
19	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	10
20	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	9
21	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	9
22	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	9
23	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	9
24	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	9
25	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	9
26	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	8
27	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	8
28	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	8
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	8
30	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	8
31	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	8
32	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	8
33	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	8
34	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	8
35	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	7
36	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	7
37	2018	Will the real R&D employees please stand up? Effects of tax breaks on firm-level outcomes. (2018). Guceri, Irem. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:25:y:2018:i:1:d:10.1007_s10797-017-9438-3. Full description at Econpapers \|\| Download paper	7
38	2012	Corruption and the shadow economy: like oil and vinegar, like water and fire?. (2012). schneider, friedrich ; Buehn, Andreas. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:19:y:2012:i:1:p:172-194. Full description at Econpapers \|\| Download paper	7
39	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	7
40	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	7
41	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	7
42	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	7
43	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	7
44	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
45	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	7
46	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	7
47	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	7
48	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
49	2022	To them that hath: economic complexity and local industrial strategy in the UK. (2022). Coyle, Diane ; Mealy, Penny. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:29:y:2022:i:2:d:10.1007_s10797-021-09667-0. Full description at Econpapers \|\| Download paper	6
50	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	6

Citing documents used to compute impact factor: 67

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2025	The impact of COVID-19 on formal firms: Lessons from administrative tax data. (2025). Semelet, Camille ; Brockmeyer, Anne ; Garriga, Pablo ; Bachas, Pierre. In: Journal of Development Economics. RePEc:eee:deveco:v:175:y:2025:i:c:s0304387825000124. Full description at Econpapers \|\| Download paper
2025	From wages to widgets: how minimum wage hikes fuel automation. (2025). Thavorn, Jakkrit ; Sharfaei, Shahab. In: Palgrave Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05039-9. Full description at Econpapers \|\| Download paper
2025	The Impact of Technological Change and Automation on Income Distribution and Labor Income Share: A Bibliometric Analysis (1975â¬â2024). (2025). Ho, Chong Mun ; Kamu, Assis ; Peter, Vallerie ; Yee, Lim Fui. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-6:p:4937-4954. Full description at Econpapers \|\| Download paper
2025	To tax or to spend first? On the commitment to policy instruments in a decentralized leadership game. (2025). Billon, Steve. In: Working Papers of LaRGE Research Center. RePEc:lar:wpaper:2025-02. Full description at Econpapers \|\| Download paper
2025	Per unit versus ad valorem taxes under strategic bilateral trade. (2025). Yebarth, Gagnie Pascal. In: Economics Bulletin. RePEc:ebl:ecbull:eb-24-00481. Full description at Econpapers \|\| Download paper
2025	Per unit versus ad valorem taxes under strategic bilateral trade. (2025). Yebarth, Gagnie Pascal. In: Post-Print. RePEc:hal:journl:hal-05066263. Full description at Econpapers \|\| Download paper
2025	On Taxation Policy in Strategic Bilateral Exchange: A review. (2025). Yebarth, Gagnie Pascal. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-34. Full description at Econpapers \|\| Download paper
2025	Integrating national accounting and macroeconomic approaches to estimate the underground, informal, and illegal economy in European countries. (2025). Dellanno, Roberto. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:2:d:10.1007_s10797-024-09835-y. Full description at Econpapers \|\| Download paper
2025	The Effects of COVID-19 on Labour Market Matching in Austria: A Regional Perspective. (2025). Kiss, Ãron ; Christl, Michael ; Nagl, Wolfgang. In: WIFO Working Papers. RePEc:wfo:wpaper:y:2025:i:708. Full description at Econpapers \|\| Download paper
2025	Inflation and wealth accumulation of young German households: Evidence from SOEP panel data (2015?2022). (2025). Schumann, Jannik. In: International Journal of Business and Management. RePEc:sek:jijobm:v:12:y:2025:i:2:p:24-45. Full description at Econpapers \|\| Download paper
2025	Tax Notches in the Lab: Disentangling Real and Evasion Responses. (2025). Rizzi, Dino ; Marenzi, Anna ; Buso, Irene Maria ; Bernasconi, Michele. In: Working Papers. RePEc:ven:wpaper:2025:15. Full description at Econpapers \|\| Download paper
2025	Who picks up the slack? Understanding spousal responses to unemployment spells. (2025). Stevens, Michael ; Ramnath, Shanthi ; Lalumia, Sara ; Kawano, Laura. In: Labour Economics. RePEc:eee:labeco:v:96:y:2025:i:c:s0927537125000569. Full description at Econpapers \|\| Download paper
2025	Assessing the role of tax-benefit policies during the COVID-19 pandemic: evidence from the Andean region. (2025). Mideros, AndrÃ©s ; Jara, H. Xavier ; Chang, Rodrigo ; Vanegas, Omar ; Montesdeoca, Lourdes ; Torres, Javier ; Collado, Diego ; Rodriguez, David ; Avellaneda, Andres. In: LSE Research Online Documents on Economics. RePEc:ehl:lserod:123701. Full description at Econpapers \|\| Download paper
2025	Assessing the Role of Tax-benefit Systems in Reducing the Gender Income Gap in Latin America. (2025). Torres, Javier ; Rodrguez, David Arturo ; Jara, Xavier H ; Dondo, Mariana ; Deza, Mara Cecilia. In: IDB Publications (Working Papers). RePEc:idb:brikps:13941. Full description at Econpapers \|\| Download paper
2025	Capitalists, Workers and Landlords: A Comprehensive Analysis of Corporate Tax Incidence. (2025). Zamorski, Pascal ; Peichl, Andreas ; Neumeier, Florian ; Gstrein, David. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12062. Full description at Econpapers \|\| Download paper
2025	Understanding the informal economy: The influence of political ideology during financial crises. (2025). Ho, Thuy Tien ; Nguyen, Thanh Cong. In: Economic Modelling. RePEc:eee:ecmode:v:142:y:2025:i:c:s0264999324002918. Full description at Econpapers \|\| Download paper
2025	E-invoicing, tax audits and VAT compliance. (2025). Kotsogiannis, Christos ; Karangwa, John ; Murasi, Innocente ; Salvadori, Luca. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001524. Full description at Econpapers \|\| Download paper
2025	Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis. (2025). Fortea, Costinela. In: World. RePEc:gam:jworld:v:6:y:2025:i:3:p:97-:d:1697742. Full description at Econpapers \|\| Download paper
2025	Can value-added tax refund policy alleviate corporate financial distress? Evidence from China. (2025). Kang, Hainan ; Zhu, Keying ; Wang, Chenglong ; Yu, Wei. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005787. Full description at Econpapers \|\| Download paper
2025	Welfare and equity impact of consumption tax policies: A micro-macro-economic approach applied to Italy. (2025). Bratta, Barbara ; Carta, Silvia ; di Caro, Paolo ; Manzo, Marco ; Orecchia, Carlo. In: Economic Systems. RePEc:eee:ecosys:v:49:y:2025:i:3:s0939362525000214. Full description at Econpapers \|\| Download paper
2025	Does corruption really matter for the structure of public expenditures?. (2025). Mwa, Itchoko Motande ; Ambassa, Martin. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:73:y:2025:i:c:p:181-195. Full description at Econpapers \|\| Download paper
2025	Adaptive capacity to climate change: Asymmetric effects of energy aid and governance quality. (2025). Perone, Gaetano ; Zambrano-Monserrate, Manuel A. In: Climatic Change. RePEc:spr:climat:v:178:y:2025:i:9:d:10.1007_s10584-025-04017-z. Full description at Econpapers \|\| Download paper
2025	Short-term relief and green transformation: Evidence from the unintended environmental governance effects of Chinaâs VAT credit refund policy. (2025). Tong, Jian ; Yue, Tong ; Zhang, Cong ; Guo, Yan. In: Economic Analysis and Policy. RePEc:eee:ecanpo:v:86:y:2025:i:c:p:1725-1747. Full description at Econpapers \|\| Download paper
2025	Digitalization and cross-border tax fraud: evidence from e-invoicing in Italy. (2025). Stiller, Wojciech ; Heinemann, Marwin. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-023-09820-x. Full description at Econpapers \|\| Download paper
2025	Cross-border value-added tax fraud in the European Union. (2025). Tassi, Annalisa ; Bussy, Adrien. In: Swiss Journal of Economics and Statistics. RePEc:spr:sjecst:v:161:y:2025:i:1:d:10.1186_s41937-025-00138-5. Full description at Econpapers \|\| Download paper
2025	Tax incentive and stock price crash risk: Evidence from VAT credit refund policy of China. (2025). Zhu, LI ; Zhou, Tao ; Wen, Yufei. In: Research in International Business and Finance. RePEc:eee:riibaf:v:78:y:2025:i:c:s0275531925002302. Full description at Econpapers \|\| Download paper
2025	The influence of intergovernmental transfers on local taxes: Evidence from Switzerland. (2025). Mauri, Nicola ; Peter, Linus. In: Regional Science and Urban Economics. RePEc:eee:regeco:v:115:y:2025:i:c:s0166046225000705. Full description at Econpapers \|\| Download paper
2025	Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities. (2025). Marin, Giovanni ; Zavalloni, Matteo ; Travaglini, Giuseppe ; Lodi, Chiara ; Bellocchi, Alessandro. In: SEEDS Working Papers. RePEc:srt:wpaper:1625. Full description at Econpapers \|\| Download paper
2025	Understanding Sustainability and Innovation: A Collection of Survey Evidence from Italian Contexts. (2025). Rocco, Giuseppe ; Mazzanti, Massimiliano ; Mancinelli, Susanna ; Guerreschi, Asia ; Coletti, Ginevra ; Chioatto, Elisa ; Antonioli, Davide ; Zecca, Emy. In: SEEDS Working Papers. RePEc:srt:wpaper:1725. Full description at Econpapers \|\| Download paper
2025	Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities. (2025). Marin, Giovanni ; Zavalloni, Matteo ; Travaglini, Giuseppe ; Lodi, Chiara ; Bellocchi, Alessandro. In: Working Papers. RePEc:fem:femwpa:2025.32. Full description at Econpapers \|\| Download paper
2025	Floods, Public Budgets and Fiscal Resilience: Evidence from Italian Municipalities. (2025). Marin, Giovanni ; Zavalloni, Matteo ; Travaglini, Giuseppe ; Lodi, Chiara ; Bellocchi, Alessandro. In: FEEM Working Papers. RePEc:ags:feemwp:381048. Full description at Econpapers \|\| Download paper
2025	Attractive target for tax avoidance: trade liberalization and entry mode. (2025). Okoshi, Hirofumi. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09830-3. Full description at Econpapers \|\| Download paper
2025	From the Extent of Segregation to its Consequences in Terms of Wellbeing. (2025). Alonso-Villar, Olga ; del Ro, Coral. In: Hacienda PÃºblica EspaÃ±ola / Review of Public Economics. RePEc:hpe:journl:y:2025:v:254:i:3:p:5-43. Full description at Econpapers \|\| Download paper
2025	VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences. (2025). Nishimura, Yukihiro ; Morita, Shigeo. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2502r2. Full description at Econpapers \|\| Download paper
2025	Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets. (2025). Nishimura, Yukihiro. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2506. Full description at Econpapers \|\| Download paper
2025	A Novel Argument on Regulating Prices in Two-sided Markets: Finding Win-Win Policy Correctly. (2025). Nishimura, Yukihiro. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2505. Full description at Econpapers \|\| Download paper
2025	Tax information sharing, financing frictions, and firmsâ investmentâfinancing maturity mismatch. (2025). Zhang, Jing ; Wang, Kebin. In: Economics Letters. RePEc:eee:ecolet:v:252:y:2025:i:c:s0165176525002101. Full description at Econpapers \|\| Download paper
2025	Disaster Aid and Support for Mandatory Insurance: Evidence from a Survey Experiment. (2025). Garbarino, Nicola ; Mhrle, Sascha ; Neumeier, Florian ; von Schickfus, Marie-Theres. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11884. Full description at Econpapers \|\| Download paper
2025	Does Participation in Social Security Increase Chinese Farmersâ Willingness of Homestead Withdrawal?. (2025). Wang, LE ; Peng, Shiguang. In: Land. RePEc:gam:jlands:v:14:y:2025:i:3:p:461-:d:1597867. Full description at Econpapers \|\| Download paper
2025	The vertical fiscal externalities of a territorial reform: Evidence from Brazil. (2025). de Andrade, Ricardo Carvalho ; Silva, Antonio Marcos. In: Economics Letters. RePEc:eee:ecolet:v:253:y:2025:i:c:s0165176525001910. Full description at Econpapers \|\| Download paper
2025	Fiscal federalism and Cohesion Policy in the European Union NUTS-2 regions. (2025). Salotti, Simone ; Lazarou, Nicholas Joseph ; Garca-Rodrguez, Abin ; Dapice, Pasquale ; Christou, Tryfonas ; Casas, Pablo. In: European Journal of Political Economy. RePEc:eee:poleco:v:89:y:2025:i:c:s0176268025000904. Full description at Econpapers \|\| Download paper
2025	WIFO-Monatsberichte, Heft 3/2025. (2025). , Wifo. In: WIFO Monatsberichte (monthly reports). RePEc:wfo:monber:y:2025:i:3. Full description at Econpapers \|\| Download paper
2025	ErwerbstÃ¤tige mit Migrationshintergrund in Wien. Beitrag zur Wirtschaft und Erfahrungen auf dem Arbeitsmarkt. (2025). Huber, Peter ; Schnherr, Daniel ; Glaser, Harald ; Ebner-Zarl, Astrid. In: WIFO Monatsberichte (monthly reports). RePEc:wfo:monber:y:2025:i:3:p:93-104. Full description at Econpapers \|\| Download paper
2025	Taxing Identity. (2025). Slemrod, Joel. In: NBER Chapters. RePEc:nbr:nberch:15330. Full description at Econpapers \|\| Download paper
2025	Taxation and multi-sided platforms: a review. (2025). Schjelderup, Guttorm ; Kind, Hans Jarle. In: International Tax and Public Finance. RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09878-1. Full description at Econpapers \|\| Download paper
2025	Corporate tax rates in the EU: harmonisation and competition from the perspective of convergence analyses. (2025). Ulin, Imon ; Andrejovsk, Alena. In: Entrepreneurship and Sustainability Issues. RePEc:ssi:jouesi:v:13:y:2025:i:1:p:305-315. Full description at Econpapers \|\| Download paper
2025	The real and financial effects of internal liquidity: Evidence from the Tax Cuts and Jobs Act. (2025). Albertus, James F ; Glover, Brent ; Levine, Oliver. In: Journal of Financial Economics. RePEc:eee:jfinec:v:166:y:2025:i:c:s0304405x25000145. Full description at Econpapers \|\| Download paper
2025	Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia. (2025). Sinning, Mathias ; Satyadini, Agung ; Dong, Sarah Xue. In: Papers. RePEc:arx:papers:2509.02328. Full description at Econpapers \|\| Download paper
2025	Location Matters: Insights from a Natural Field Experiment to Enhance Small Business Tax Compliance in Indonesia. (2025). Satyadini, Agung ; Dong, Sarah ; Sinning, Mathias. In: IZA Discussion Papers. RePEc:iza:izadps:dp18108. Full description at Econpapers \|\| Download paper
2025	Reactions of Entrepreneurs and Effects of Introduction of Intellectual Property Box Privilege in Poland. (2025). Konieczna, Izabela ; Zbroinska, Barbara. In: European Research Studies Journal. RePEc:ers:journl:v:xxviii:y:2025:i:2:p:395-405. Full description at Econpapers \|\| Download paper
2025	Measuring Corruption from Household Income and Consumption Micro-Data: An International Perspective. (2025). Gorodnichenko, Yuriy ; Fedyk, Anastassia ; Sologoub, Ilona ; Hodson, James ; Deryugina, Tatyana ; Sarullo, Nicolas. In: IZA Discussion Papers. RePEc:iza:izadps:dp18195. Full description at Econpapers \|\| Download paper
2025	Corruption stereotype and the unintended consequences of an anti-corruption campaign: evidence from the real estate sector in China. (2025). Zhang, Rongjie ; Fang, Hanming. In: Journal of Public Economics. RePEc:eee:pubeco:v:249:y:2025:i:c:s0047272725001720. Full description at Econpapers \|\| Download paper
2025	Taxes and gender equality: The incidence of the âtampon taxâ. (2025). BÃ¼ttner, Thiess ; Madzharova, Boryana ; Hechtner, Frank ; Buettner, Thiess. In: European Economic Review. RePEc:eee:eecrev:v:177:y:2025:i:c:s0014292125001047. Full description at Econpapers \|\| Download paper
2025	Internal Carbon Pricing in the Multidivisional Firm. (2025). Sinclair-DesgagnÃ©, Bernard ; Desjardins, Manon. In: Environmental & Resource Economics. RePEc:kap:enreec:v:88:y:2025:i:8:d:10.1007_s10640-025-00999-7. Full description at Econpapers \|\| Download paper
2025	Income inequality in times of high inflation in Europe. (2025). Aprea, Massimo ; Raitano, Michele. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:73:y:2025:i:c:p:449-459. Full description at Econpapers \|\| Download paper
2025	Is it Actually Working Well? A Comparative Study of the Redistributive Effectiveness of Public Social Benefits in 33 Countries. (2025). Chen, Yao ; Zhang, Shurui ; Wang, Zuobao ; Lin, Tianrun. In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement. RePEc:spr:soinre:v:179:y:2025:i:1:d:10.1007_s11205-025-03609-7. Full description at Econpapers \|\| Download paper
2025	The redistributive effects of in-kind transfers in Italy. (2025). Savegnago, Marco ; Dicarlo, Emanuele. In: Questioni di Economia e Finanza (Occasional Papers). RePEc:bdi:opques:qef_977_25. Full description at Econpapers \|\| Download paper
2025	Why Do Banks Have So Much Debt In Tax Havens?. (2025). Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: EconomiX Working Papers. RePEc:drm:wpaper:2025-43. Full description at Econpapers \|\| Download paper
2025	Why Do Banks Have So Much Debt In Tax Havens?. (2025). , Mathias ; Garlanda-Longueville, Lorenzo ; Ramirez, Kevin Parra. In: Working Papers. RePEc:dbp:wpaper:036. Full description at Econpapers \|\| Download paper
2025	Unemployment and tax design. (2025). Hummel, Albert Jan. In: Journal of Public Economics. RePEc:eee:pubeco:v:246:y:2025:i:c:s004727272500057x. Full description at Econpapers \|\| Download paper
2025	Do Distributional Concerns Justify Lower Environmental Taxes?. (2025). Craig, Ashley ; Moore, Dylan ; Lloyd, Thomas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_12317. Full description at Econpapers \|\| Download paper
2025	The Municipal Administration Quality Index: The Italian Case. (2025). Mazziotta, Matteo ; Zampollo, Federico ; Giannantoni, Costanza ; Cerqua, Augusto. In: Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement. RePEc:spr:soinre:v:177:y:2025:i:1:d:10.1007_s11205-024-03511-8. Full description at Econpapers \|\| Download paper
2025	Local financial distress and fiscal regimes: Evidence from Italy. (2025). Pontarollo, Nicola ; Serpieri, Carolina ; Fiorelli, Cristiana. In: The Journal of Economic Asymmetries. RePEc:eee:joecas:v:31:y:2025:i:c:s1703494925000180. Full description at Econpapers \|\| Download paper
2025	Strategic Bankruptcies. Do Smart Politicians Do It Better?. (2025). Bordignon, Massimo ; Cipullo, Davide ; Turati, Gilberto. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11930. Full description at Econpapers \|\| Download paper
2025	Strategic Bankruptcies. Do Smart Politicians Do It Better?. (2025). Cipullo, Davide ; Bordignon, Massimo ; Turati, Gilberto. In: Working papers. RePEc:ipu:wpaper:121. Full description at Econpapers \|\| Download paper
2025	Effective Tax Blacklists: Rethinking Criteria For the 21st Century. (2025). Montagner, Edoardo ; Laffitte, Saebastien. In: Reports. RePEc:dbp:report:008. Full description at Econpapers \|\| Download paper
2025	Elderly labor supply, endogenous grandparental childcare, and fertility in an OLG model. (2025). Michetti, Elisabetta ; Coppier, Raffaella ; Baldi, Mauro Maria. In: Economic Modelling. RePEc:eee:ecmode:v:149:y:2025:i:c:s0264999325000975. 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	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

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

10 most frequent citing series

#	Series	H	Cites
1	International Tax and Public Finance / Springer	66	349
2	CESifo Working Paper Series / CESifo	109	257
3	MPRA Paper / University Library of Munich, Germany	137	125
4	Sustainability / MDPI	75	95
5	Journal of Public Economics / Elsevier	209	92
6	Economic Modelling / Elsevier	96	81
7	Economic Analysis and Policy / Elsevier	50	68
8	Journal of Economic Behavior & Organization / Elsevier	133	62
9	European Journal of Political Economy / Elsevier	102	56
10	Post-Print / HAL	217	55
11	Journal of Public Economic Theory / Association for Public Economic Theory	41	55