Most cited papers from National Tax College
What are the most cited papers from National Tax College?
The most cited paper from National Tax College is "Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform" (Austan Goolsbee, Robert Ernest Hall, Lawrence F. Katz, 1999), with 174 citations. Next come "Are Americans Saving" (84) and "The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone" (68).
Showing 50 of 60 papers. Every paper with more than 7 citations is listed.
| # | Paper | ||
|---|---|---|---|
| 1 | Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform Austan Goolsbee, Robert Ernest Hall, Lawrence F. Katz · Brookings Papers on Economic Activity | 1999 | 174 |
| 2 | Are Americans Saving John Karl Scholz, Ananth Seshadri, Surachai Khitatrakun · SSRN Electronic Journal | Feb 2004 | 84 |
| 3 | The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone Samuel Jibao, Wilson Prichard · African Affairs | 28 May 2015 | 68 |
| 4 | Effectiveness of a return-to-work intervention for subacute low-back pain Hynek Hlobil, J. Bart Staal, Maaike Spoelstra et al. · Scandinavian Journal of Work Environment & Health | Aug 2005 | 63 |
| 5 | Blockchain (Distributed Ledger Technology) Solves VAT Fraud Richard Thompson Ainsworth, Andrew Shact · SSRN Electronic Journal | 2016 | 59 |
| 6 | World-wide inventory of the status of 3D Cadastres in 2010 and expectations for 2014 Peter J. M. van Oosterom, Jantien Stoter, Hendrik D. Ploeger et al. · Research Repository (Delft University of Technology) | 2011 | 56 |
| 7 | Progressive Taxation, Fairness, and Compliance* Michael Roberts, Peggy A. Hite · Law & Policy | 1994 | 51 |
| 8 | Effects of intermittent pneumatic compression on venous haemodynamics and fibrinolytic activity Yves Christen, R. W tschert, David Leo Weimer et al. · Blood Coagulation & Fibrinolysis | Apr 1997 | 42 |
| 9 | Data-Driven Approach to Scenario Determination for VR-Based Construction Safety Training Yunjeong Mo, Dong Fang Zhao, Jing Du et al. · Construction Research Congress 2018 | 29 Mar 2018 | 38 |
| 10 | Dual Residence of Companies under Tax Treaties Guglielmo Maisto, Stéphane Austry, J. Avery Jones et al. · International Tax Studies | 28 Dec 2018 | 35 |
| 11 | Modelling Interest Payments for Macroeconomic Assessment Celestino Girón, Marta Morano, Enrique M. Quilis et al. · SSRN Electronic Journal | 2016 | 35 |
| 12 | Urate Transporter ABCG2 Function and Asymptomatic Hyperuricemia: A Retrospective Cohort Study of CKD Progression Yuki Ohashi, Satoru Kuriyama, Tomoko Nakano et al. · American Journal of Kidney Diseases | 8 Jul 2022 | 33 |
| 13 | Multi-response optimization of electro-chemical honing using utility-based Taguchi approach Avanish Kumar Dubey · The International Journal of Advanced Manufacturing Technology | 11 Jun 2008 | 32 |
| 14 | Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome Arnaud de Graaf, Frank P.G. Pötgens · Intertax | Apr 2011 | 29 |
| 15 | The Association of Smoking and Drinking Habits with Serum Pepsinogens Shogo Kikuchi, Yutaka Inaba, Osamu Wada et al. · International Journal of Epidemiology | 1995 | 27 |
| 16 | A taxa de juros natural e a regra de Taylor no Brasil: 2003/2015 F.H Barbosa, Felipe Diogo Camêlo, Igor Custodio João · Revista Brasileira de Economia | 2016 | 26 |
| 17 | Will the EU's state aid regime survive BEPS? Raymond Luja · Research Publications (Maastricht University) | 2015 | 26 |
| 18 | The rejection of anionic dyes and salt from water solutions using a polypropylene microfilter John J. Porter, Arlindo C. Gomes · Desalination | Mar 2000 | 26 |
| 19 | Determinants of the variability of corporate effective tax rates (ETRs): evidence for the Netherlands J.B.P.E.C. Janssen, Willem Buijink · RePEc: Research Papers in Economics | 2000 | 25 |
| 20 | The Proposed Tiebreaker Rule in OECD/G20 BEPS Action 6: A Critical Examination of the Possible Motives and Means, and a Potential Alternative Dhruv Sanghavi · Bulletin for international taxation | 25 Aug 2016 | 22 |
| 21 | The Morphing of MTIC Fraud: VAT Fraud Infects Tradable CO2 Permits Richard Thompson Ainsworth · SSRN Electronic Journal | 2009 | 21 |
| 22 | Ruiz Zambrano: de interne situatie voorbij Laurens Ankersmit, W.W. Geursen · Data Archiving and Networked Services (DANS) | 2011 | 21 |
| 23 | The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content Norton Francis, Donald B. Marron, Kim S. Rueben · SSRN Electronic Journal | 2017 | 20 |
| 24 | (Re)shaping Fiscal State Aid: Selected Recent Cases and Their Impact Raymond Luja · Intertax | Feb 2012 | 20 |
| 25 | Initial Analysis of the Second FIG 3D Cadastres Questionnaire: Status in 2014 and Expectations for 2018 Peter J. M. van Oosterom, Jantien Stoter, Hendrik D. Ploeger et al. · Research Repository (Delft University of Technology) | 2014 | 20 |
| 26 | VATCoin: The GCC's Cryptotaxcurrency Richard Thompson Ainsworth, Musaad Alwohaibi, Mike Cheetham · SSRN Electronic Journal | 2017 | 19 |
| 27 | An Equilibrium Model of Sorting in an Urban Housing Market: The Causes and Consequences of Residential Segregation Patrick J. Bayer, Robert Stanton McMillan, Kim S. Rueben et al. · AgEcon Search (University of Minnesota, USA) | 2003 | 18 |
| 28 | Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example Richard Thompson Ainsworth, Musaad Alwohaibi · SSRN Electronic Journal | 2017 | 16 |
| 29 | Taxes and the Economy. A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment Willem Vermeend, Robin van der Ploeg, J.W. Timmer | 2007 | 16 |
| 30 | The Status of Mutual Agreement between the Netherlands and Germany on the Allocation of Severance Payments F.P.G. Pötgens, E.M.L. Kool · European Taxation | 12 Oct 2018 | 15 |
| 31 | Amurta, A Tribute to (the late) Advocate General Geelhoed J.W. Bellingwout · Data Archiving and Networked Services (DANS) | 2008 | 15 |
| 32 | Contradicting Views of Exit Taxation under OECD MC and TFEU: Are Exit Taxes Still Allowed in Europe? Tiiu Albin, Fernando Souza de Man · Intertax | Dec 2011 | 15 |
| 33 | Diminution of Biological Reactivity of Ethanol by Changing the Solution Structure by Weak Ultrasonication Takeshi Haseba, Kazuhiro Matsushita, T. Asakura et al. · Alcoholism Clinical and Experimental Research | Sep 1993 | 15 |
| 34 | The Phased 3D Cadastre Implementation in the Netherlands Jantien Stoter, Peter J. M. van Oosterom, Hendrik D. Ploeger · Research Repository (Delft University of Technology) | 25 Oct 2012 | 14 |
| 35 | Pro Rata Deduction of Negative Income from Income Received in Each Member State Hannelore Maria L. Niesten · European Taxation | 16 Jan 2018 | 13 |
| 36 | The Concept of Associated Enterprises Ramon S.J. Dwarkasing · Intertax | Aug 2013 | 13 |
| 37 | Cost-Consequences Analysis: A Case Study Roger Kaufman, Ryan Watkins, Leon Sims et al. · Performance Improvement Quarterly | 22 Oct 2008 | 13 |
| 38 | DICE – Digital Invoice Customs Exchange Richard Thompson Ainsworth, Goran Todorov · SSRN Electronic Journal | 2013 | 12 |
| 39 | Taxing Social Enterprise Lloyd Hitoshi Mayer, Joseph R. Ganahl · eYLS (Yale Law School) | 19 Apr 2013 | 12 |
| 40 | TAX COMPLIANCE CONTROL AND AUDIT OF TRANSFER PRICING TRANSACTIONS Volodymyr Kraievskyi, Oleksandr Muravskyi · Економіка розвитку систем | 5 Jul 2024 | 10 |
| 41 | EVALUATION OF THE LEVELOF PERSONNEL ADAPTATION TO ENTERPRISES INTELLECTUALIZATION IN TERMES OF THE ECONOMY DIGITALIZATION Ivan P. Buleev, Natalya Bryukhovetska, Тetyana Korytko et al. · Management Theory and Studies for Rural Business and Infrastructure Development | 19 Apr 2023 | 10 |
| 42 | The First Real-Time Blockchain VAT - GCC Solves MTIC Fraud Richard Thompson Ainsworth, Musaad Alwohaibi · SSRN Electronic Journal | 2017 | 10 |
| 43 | Hidden Spending: The Politics of Federal Credit Programs, by Dennis S. Ippolito Elsie M. Watters · Political Science Quarterly | 1985 | 10 |
| 44 | Technique for stabilizing the phase of the reference signals in analog fiber-optic links Mehdi Shadaram, John Medrano, Stephen A. Pappert et al. · Applied Optics | 20 Dec 1995 | 10 |
| 45 | CONCEPTUAL FRAMEWORK FOR SUSTAINABLE DEVELOPMENT OF RURAL AREAS Maryna Skoryk · Економіка розвитку систем | 18 Jul 2024 | 9 |
| 46 | METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING Oleksandr Muravskyi · Економіка розвитку систем | 2 Nov 2023 | 9 |
| 47 | Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes Andrew Chamberlain, Patrick Fleenor · SSRN Electronic Journal | 19 Feb 2007 | 9 |
| 48 | The Impact of a Corporate Governance System on the Place of Effective Management Concept in Spain, France, the United Kingdom, the Netherlands, Germany and Italy – Part 1 Frank P.G. Pötgens, Os P. van, Ingrid Mensing et al. · European Taxation | 8 Aug 2014 | 9 |
| 49 | Russian-Dutch project "3D cadastre modelling in Russia" G. Elizarova, S. Sapelnikoiv, N. Vandysheva et al. · Research Repository (Delft University of Technology) | 2012 | 9 |
| 50 | USING MARKET SOURCES FOR FINANCING THE STATE BUDGET DEFICIT IN UKRAINE Yuliia Verheliuk · Scientific Notes of Ostroh Academy National University Series Economics | 31 Mar 2022 | 8 |
Citations are OpenAlex's own counts, from its 2026-09-23 snapshot, so the ranking can differ from Google Scholar or Web of Science. A paper is listed for an institution when any of its authors gave it as an affiliation; retracted papers and papers whose citation count cannot be traced to citing works are left out, and a preprint and the article it became are shown once. Release dates are OpenAlex's: where a source gave only a month or a year, that is what is shown. How the lists are chosen.