Question 1

Which countries lead Corporate Taxation and Avoidance research?

Accepted Answer

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

Question 2

Which institutions lead Corporate Taxation and Avoidance research?

Accepted Answer

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

Question 3

Who are the leading researchers in Corporate Taxation and Avoidance?

Accepted Answer

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

Question 4

Where is Corporate Taxation and Avoidance research done?

Accepted Answer

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.

Question 5

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

Accepted Answer

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

Question 6

Is Corporate Taxation and Avoidance research growing?

Accepted Answer

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

Question 7

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

Accepted Answer

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).