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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.

Most cited papers, sortable by citations and release date
#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 Open access 1999 174
2 Are Americans Saving John Karl Scholz, Ananth Seshadri, Surachai Khitatrakun · SSRN Electronic Journal PreprintOpen access Feb 2004 84
3 The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone Samuel Jibao, Wilson Prichard · African Affairs Open access 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 Open access Aug 2005 63
5 Blockchain (Distributed Ledger Technology) Solves VAT Fraud Richard Thompson Ainsworth, Andrew Shact · SSRN Electronic Journal PreprintOpen access 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) Conference paperOpen access 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 Conference paper 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 PreprintOpen access 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 Open access 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 Open access 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 PreprintOpen access 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 PreprintOpen access 2009 21
22 Ruiz Zambrano: de interne situatie voorbij Laurens Ankersmit, W.W. Geursen · Data Archiving and Networked Services (DANS) Open access 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 PreprintOpen access 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) Conference paperOpen access 2014 20
26 VATCoin: The GCC's Cryptotaxcurrency Richard Thompson Ainsworth, Musaad Alwohaibi, Mike Cheetham · SSRN Electronic Journal PreprintOpen access 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) Open access 2003 18
28 Blockchain, Bitcoin, and VAT in the GCC: The Missing Trader Example Richard Thompson Ainsworth, Musaad Alwohaibi · SSRN Electronic Journal PreprintOpen access 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 Open access 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) Conference paperOpen access 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 PreprintOpen access 2013 12
39 Taxing Social Enterprise Lloyd Hitoshi Mayer, Joseph R. Ganahl · eYLS (Yale Law School) Open access 19 Apr 2013 12
40 TAX COMPLIANCE CONTROL AND AUDIT OF TRANSFER PRICING TRANSACTIONS Volodymyr Kraievskyi, Oleksandr Muravskyi · Економіка розвитку систем Open access 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 Open access 19 Apr 2023 10
42 The First Real-Time Blockchain VAT - GCC Solves MTIC Fraud Richard Thompson Ainsworth, Musaad Alwohaibi · SSRN Electronic Journal PreprintOpen access 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 Open access 18 Jul 2024 9
46 METHODOLOGICAL TOOLS FOR MAKING MANAGEMENT DECISIONS ON TRANSFER PRICING Oleksandr Muravskyi · Економіка розвитку систем Open access 2 Nov 2023 9
47 Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes Andrew Chamberlain, Patrick Fleenor · SSRN Electronic Journal PreprintOpen access 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) Conference paperOpen access 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 Open access 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.