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Corporate Taxation and Avoidance

Corporate Taxation and Avoidance is a research topic within Accounting. Science Explorer counts 29k research works in it since 1950. 10.1% of them reached the world's top 10% most cited for their field and year.

This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.

  • Tax Avoidance
  • Corporate Tax
  • Incentives
  • Multinational Firms
  • Financial Reporting
  • Transfer Pricing
  • Tax Shelters
  • International Taxation
  • Social Responsibility
  • Investment Behavior
Research works
29k
fractional, since 1950
In the world top 10%
2.9k
per year above
Top-10% rate
10.1%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+25%
the tick is no change
Largest producer
Indonesia
46% of the 10 largest, 2022-now
Corporate Taxation and Avoidance

Which countries lead Corporate Taxation and Avoidance research?

By volume, Indonesia and the United States publish the most (2.4k and 849 works in 2022-now).

By volume, 2022-now

  1. 1 Indonesia 2.4k works
  2. 2 United States 849 works
  3. 3 China 665 works
  4. 4 Germany 317 works
  5. 5 United Kingdom 191 works
  6. 6 Russia 184 works
  7. 7 Nigeria 178 works
  8. 8 Spain 136 works
  9. 9 Australia 132 works
  10. 10 India 117 works

How concentrated that is

The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.

Indonesia: 46.3%United States: 16.5%China: 12.9%Germany: 6.2%6 others listed: 18.2%46%largest
Indonesia2,387 · 46.3%United States849 · 16.5%China665 · 12.9%Germany317 · 6.2%6 others listed938 · 18.2%

Shares of the rows listed above, not of the whole node.

Which institutions lead Corporate Taxation and Avoidance research?

By volume in 2022-now, Universitas Pamulang publishes the most Corporate Taxation and Avoidance research, followed by Universitas Trisakti and University of Indonesia.

By volume, 2022-now

  1. 1 Universitas PamulangIndonesia 193 works
  2. 2 Universitas TrisaktiIndonesia 97 works
  3. 3 University of IndonesiaIndonesia 67 works
  4. 4 Mercu Buana UniversityIndonesia 61 works
  5. 5 Universitas Patria ArthaIndonesia 54 works
  6. 6 Austrian Foundry Research InstituteAustria 50 works
  7. 7 Politeknik Keuangan Negara STANIndonesia 47 works
  8. 8 University of BrawijayaIndonesia 46 works
  9. 9 Tarumanagara UniversityIndonesia 43 works
  10. 10 Lampung UniversityIndonesia 38 works

Who are the leading researchers in Corporate Taxation and Avoidance?

The most-cited researchers publishing on Corporate Taxation and Avoidance include Jun Wang, Gordon Brent Mills and Eugene F. Fama.

  1. 1 Jun Wang China 340k citations
  2. 2 Gordon Brent Mills United States 265k citations
  3. 3 Eugene F. Fama United States 262k citations
  4. 4 Andrei Shleifer United States 234k citations
  5. 5 Patrick W.J.C. Serruys Netherlands 206k citations
  6. 6 Michael C. Jensen United States 203k citations
  7. 7 David F. Larcker United States 197k citations
  8. 8 Mercouri G. Kanatzidis United States 196k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

What are the most cited papers in Corporate Taxation and Avoidance?

The most cited paper in Corporate Taxation and Avoidance is "Iron-Based Layered Superconductor La[O 1- x F x ]FeAs ( x = 0.05−0.12) with T c = 26 K" (Yoichi Kamihara, Takumi Watanabe, Masahiro Hirano et al., 2008), with 7,903 citations. Next come "Politicians and Firms" (3,443) and "The effect of international institutional factors on properties of accounting earnings" (3,384).

Most cited papers
#PaperReleasedCitations
1 Iron-Based Layered Superconductor La[O 1- x F x ]FeAs ( x = 0.05−0.12) with T c = 26 K Yoichi Kamihara, Takumi Watanabe, Masahiro Hirano et al. · Journal of the American Chemical Society 23 Feb 2008 7,903
2 Politicians and Firms Andrei Shleifer, Robert W. Vishny · The Quarterly Journal of Economics Nov 1994 3,443
3 The effect of international institutional factors on properties of accounting earnings Ray Ball, S.P. Kothari, Ashok J. Robin · Journal of Accounting and Economics Feb 2000 3,384
4 Diversification's effect on firm value Philip G. Berger, Eli Ofek · Journal of Financial Economics Open access 1995 3,214
5 Disappearing dividends: changing firm characteristics or lower propensity to pay? Eugene F. Fama, Kenneth R. French · Journal of Financial Economics Apr 2001 3,148
All 98 most cited papers, with filters and sorting

Where is Corporate Taxation and Avoidance research done?

The largest centres of Corporate Taxation and Avoidance research in 2022-now are Jakarta (Indonesia), Tangerang (Indonesia), Bandung (Indonesia) and Surabaya (Indonesia). Among places with at least 20 works in it, it is an unusually large share of all research in Banten, Leoben and Tangerang.

Largest cities, 2022-now

  1. 1 JakartaIndonesia 508 works
  2. 2 TangerangIndonesia 254 works
  3. 3 BandungIndonesia 155 works
  4. 4 SurabayaIndonesia 125 works
  5. 5 BeijingChina 118 works
  6. 6 SemarangIndonesia 112 works
  7. 7 MakassarIndonesia 101 works
  8. 8 MoscowRussia 93 works
  9. 9 MalangIndonesia 93 works
  10. 10 DepokIndonesia 81 works

Where it is the local speciality

  1. BantenID · 46.6 works126×
  2. LeobenAT · 50.3 works68×
  3. TangerangID · 254.2 works32×
← less than its size predicts1×more →

Location quotient: how much more of its research is in Corporate Taxation and Avoidance than the world average.

See Corporate Taxation and Avoidance on the map

Where is the best place to study Corporate Taxation and Avoidance?

Among universities, judged by research, University of Sfax, Southwestern University of Finance and Economics and Universitas Pamulang score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%20%40%60%mean 23.73%fractional works in this field (log) →share of work in the world top 10% →University of SfaxSouthwestern Univers…Universitas TrisaktiUniversitas Pamulang
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1University of SfaxTunisia 70.248.2%8.6×13 +48.5%
2Southwestern University of Finance and EconomicsChina 53.431.1%16.4×14 +172.3%
3Universitas PamulangIndonesia 52.62.6%77.7×193 +399.7%
4Universitas TrisaktiIndonesia 48.12.9%37.3×97 +210.0%
5Zhongnan University of Economics and LawChina 47.523.3%31.5×20 +117.8%
6Zhejiang University of Finance and EconomicsChina 47.334.1%24.0×11 +329.7%
7Central University of Finance and EconomicsChina 47.125.2%23.7×17 +106.7%
8Jiangxi University of Finance and EconomicsChina 45.831.5%17.2×9 +189.3%
9Renmin University of ChinaChina 45.731.4%6.2×12 +14.5%
10Politeknik Keuangan Negara STANIndonesia 45.07.0%135.4×47 +55.4%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Corporate Taxation and Avoidance, country by country

Is Corporate Taxation and Avoidance research growing?

Output in 2022-2025 was 25% higher than in 2018-2021, peaking in 2025. The fastest-growing topics are Corporate Taxation and Avoidance.

still counting19801990200020102020
grewheldshrank

The same series as a ribbon: one cell per year, darker for more. The line above answers how much; this answers when.

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Corporate Taxation and Avoidance as a percentage of every work published that year, 0.033% in 2024.

still counting0.020%0.040%Corporate Taxation and Avoidance0.031% in 202519801990200020102020

Fractional works of Corporate Taxation and Avoidance over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Corporate Taxation and Avoidance10.3% in 2025200020102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

Which topics inside it are moving

Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.

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