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Topic · Economics and Econometrics

Taxation and Compliance Studies

Taxation and Compliance Studies is a research topic within Economics and Econometrics. Science Explorer counts 33k research works in it since 1950. 10.0% of them reached the world's top 10% most cited for their field and year.

This cluster of papers explores the determinants, consequences, and enforcement strategies related to tax evasion, informal economy, and shadow economy. It covers topics such as tax compliance, tax morale, corruption, institutional quality, and the impact of fiscal policies on the labor market. The research also delves into the interplay between formal and informal sectors, as well as the role of enforcement mechanisms in influencing taxpayers' behavior.

  • Tax Evasion
  • Informal Economy
  • Tax Compliance
  • Shadow Economy
  • Enforcement Strategies
  • Tax Morale
  • Corruption
  • Institutional Quality
  • Fiscal Policy
  • Labor Market
Research works
33k
fractional, since 1950
In the world top 10%
3.3k
per year above
Top-10% rate
10.0%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
+35%
the tick is no change
Largest producer
Indonesia
57% of the 10 largest, 2022-now
Taxation and Compliance Studies

Which countries lead Taxation and Compliance Studies research?

By volume, Indonesia and the United States publish the most (4.5k and 955 works in 2022-now).

By volume, 2022-now

  1. 1 Indonesia 4.5k works
  2. 2 United States 955 works
  3. 3 China 570 works
  4. 4 India 396 works
  5. 5 Nigeria 320 works
  6. 6 Brazil 316 works
  7. 7 United Kingdom 260 works
  8. 8 Türkiye 217 works
  9. 9 Malaysia 202 works
  10. 10 Australia 196 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: 56.5%United States: 12.1%China: 7.2%India: 5.0%6 others listed: 19.1%57%largest
Indonesia4,456 · 56.5%United States955 · 12.1%China570 · 7.2%India396 · 5.0%6 others listed1,510 · 19.1%

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

Which institutions lead Taxation and Compliance Studies research?

By volume in 2022-now, Universitas Pamulang publishes the most Taxation and Compliance Studies research, followed by Universitas Patria Artha and University of Indonesia.

By volume, 2022-now

  1. 1 Universitas PamulangIndonesia 141 works
  2. 2 Universitas Patria ArthaIndonesia 136 works
  3. 3 University of IndonesiaIndonesia 133 works
  4. 4 Politeknik Keuangan Negara STANIndonesia 89 works
  5. 5 University of BrawijayaIndonesia 85 works
  6. 6 Universitas TrisaktiIndonesia 84 works
  7. 7 University of Pembangunan Nasional Veteran Jawa TimurIndonesia 80 works
  8. 8 Tarumanagara UniversityIndonesia 62 works
  9. 9 Lampung UniversityIndonesia 62 works
  10. 10 Mercu Buana UniversityIndonesia 61 works

Who are the leading researchers in Taxation and Compliance Studies?

The most-cited researchers publishing on Taxation and Compliance Studies include Eugene F. Fama, Andrei Shleifer and Christopher D. Manning.

  1. 1 Eugene F. Fama United States 262k citations
  2. 2 Andrei Shleifer United States 234k citations
  3. 3 Christopher D. Manning United States 179k citations
  4. 4 Joseph E. Stiglitz United States 167k citations
  5. 5 Daron Acemoğlu United States 164k citations
  6. 6 Anil Kumar Jain United States 160k 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 Taxation and Compliance Studies?

The most cited paper in Taxation and Compliance Studies is "Does Social Capital Have an Economic Payoff? A Cross-Country Investigation" (Steve Knack, Philip Keefer, 1997), with 7,598 citations. Next come "Income tax evasion: a theoretical analysis" (4,965) and "Fairness as a Constraint on Profit Seeking: Entitlements in the Market" (3,239).

Most cited papers
#PaperReleasedCitations
1 Does Social Capital Have an Economic Payoff? A Cross-Country Investigation Steve Knack, Philip Keefer · The Quarterly Journal of Economics Nov 1997 7,598
2 Income tax evasion: a theoretical analysis Michael Allingham, Agnar Sandmo · Journal of Public Economics Nov 1972 4,965
3 Fairness as a Constraint on Profit Seeking: Entitlements in the Market Daniel J. Kahneman, Jack L. Knetsch, Richard H. Thaler · Cambridge University Press eBooks Book chapter 25 Sep 2000 3,239
4 Shadow Economies: Size, Causes, and Consequences Friedrich Georg SCHNEIDER, Dominik H. Enste · Journal of Economic Literature Mar 2000 3,075
5 A review of tax research Michelle Hanlon, Shane M. Heitzman · Journal of Accounting and Economics 20 Sep 2010 2,923
All 100 most cited papers, with filters and sorting

Where is Taxation and Compliance Studies research done?

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

Largest cities, 2022-now

  1. 1 JakartaIndonesia 735 works
  2. 2 BandungIndonesia 291 works
  3. 3 SurabayaIndonesia 275 works
  4. 4 MakassarIndonesia 272 works
  5. 5 TangerangIndonesia 197 works
  6. 6 MedanIndonesia 196 works
  7. 7 YogyakartaIndonesia 171 works
  8. 8 MalangIndonesia 167 works
  9. 9 DepokIndonesia 163 works
  10. 10 SemarangIndonesia 161 works

Where it is the local speciality

  1. BantenID · 89.3 works154×
  2. EldoretKE · 43.4 works48×
  3. TangerangID · 197.2 works16×
← less than its size predicts1×more →

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

See Taxation and Compliance Studies on the map

Where is the best place to study Taxation and Compliance Studies?

Among universities, judged by research, University of Sfax, University of Economics Ho Chi Minh City and University of Indonesia 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%mean 23.48%fractional works in this field (log) →share of work in the world top 10% →University of SfaxUniversity of Econom…University of Johann…University of Indone…
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 64.246.9%4.2×10 +12.8%
2University of Economics Ho Chi Minh CityVietnam 61.741.4%10.8×8 +92.3%
3University of IndonesiaIndonesia 55.96.5%11.6×134 +25.5%
4University of JohannesburgSouth Africa 55.626.4%4.0×24 +249.6%
5Southwestern University of Finance and EconomicsChina 55.535.0%9.4×13 +156.2%
6Zhongnan University of Economics and LawChina 54.334.0%15.0×15 +101.4%
7Universitas PamulangIndonesia 52.21.7%36.1×141 +292.7%
8Universitas Patria ArthaIndonesia 52.22.1%17.8×136 +64.2%
9University of BrawijayaIndonesia 51.26.8%9.9×85 +118.0%
10University of International Business and EconomicsChina 49.834.0%8.8×8 +75.2%

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 Taxation and Compliance Studies, country by country

Is Taxation and Compliance Studies research growing?

Output in 2022-2025 was 35% higher than in 2018-2021, peaking in 2023. The fastest-growing topics are Taxation and Compliance Studies.

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 Taxation and Compliance Studies as a percentage of every work published that year, 0.051% in 2024.

still counting0.020%0.040%0.060%Taxation and Compliance Studies0.045% in 202519801990200020102020

Fractional works of Taxation and Compliance Studies 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%Taxation and Compliance Studies9.9% 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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