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Taxation and Legal Issues

Taxation and Legal Issues is a research topic within Accounting. Science Explorer counts 19k 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 focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.

  • Tax Avoidance
  • EU Law
  • Corporate Taxation
  • Financial Reporting
  • Cross-Border Taxation
  • General Anti-Avoidance Rules (GAARs)
  • Directive 2013/34/EU
  • Mergers and Acquisitions
  • VAT Directives
  • Sovereignty
Research works
19k
fractional, since 1950
In the world top 10%
1.9k
per year above
Top-10% rate
10.0%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
-26%
the tick is no change
Largest producer
United States
24% of the 10 largest, 2022-now
Taxation and Legal Issues

Which countries lead Taxation and Legal Issues research?

By volume, the United States and Poland publish the most (329 and 163 works in 2022-now).

By volume, 2022-now

  1. 1 United States 329 works
  2. 2 Poland 163 works
  3. 3 Germany 156 works
  4. 4 Spain 150 works
  5. 5 Indonesia 124 works
  6. 6 France 121 works
  7. 7 Czechia 89 works
  8. 8 United Kingdom 88 works
  9. 9 Netherlands 82 works
  10. 10 Austria 67 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.

United States: 24.0%Poland: 11.9%Germany: 11.4%Spain: 11.0%6 others listed: 41.8%24%largest
United States329 · 24.0%Poland163 · 11.9%Germany156 · 11.4%Spain150 · 11.0%6 others listed572 · 41.8%

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

Which institutions lead Taxation and Legal Issues research?

By volume in 2022-now, Austrian Foundry Research Institute publishes the most Taxation and Legal Issues research, followed by Masaryk University and University of Warsaw.

By volume, 2022-now

  1. 1 Austrian Foundry Research InstituteAustria 35 works
  2. 2 Masaryk UniversityCzechia 26 works
  3. 3 University of WarsawPoland 20 works
  4. 4 Aarhus UniversityDenmark 18 works
  5. 5 Centre National de la Recherche ScientifiqueFrance 17 works
  6. 6 Université de LyonFrance 16 works
  7. 7 University of MichiganUnited States 16 works
  8. 8 Maastricht UniversityNetherlands 14 works
  9. 9 Copenhagen Business SchoolDenmark 13 works
  10. 10 Charles UniversityCzechia 13 works

Who are the leading researchers in Taxation and Legal Issues?

The most-cited researchers publishing on Taxation and Legal Issues include Carol Brayne and Joseph E. Stiglitz.

  1. 1 Carol Brayne United Kingdom 220k citations
  2. 2 Joseph E. Stiglitz United States 167k 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 Legal Issues?

The most cited paper in Taxation and Legal Issues is "The Multinational Corporation's Degree of Control over Foreign Subsidiaries: An Empirical Test of a Transaction Cost Explanation" (Hubert Gatignon, Erin Anderson, 1988), with 1,297 citations. Next come "Tax‐Avoidance Activities of U.S. Multinational Corporations*" (967) and "Chapter 3: Rethinking Transfer: A Simple Proposal With Multiple Implications" (885).

Most cited papers
#PaperReleasedCitations
1 The Multinational Corporation's Degree of Control over Foreign Subsidiaries: An Empirical Test of a Transaction Cost Explanation Hubert Gatignon, Erin Anderson · The Journal of Law Economics and Organization 1988 1,297
2 Tax‐Avoidance Activities of U.S. Multinational Corporations* Sonja O. Rego · Contemporary Accounting Research Dec 2003 967
3 Chapter 3: Rethinking Transfer: A Simple Proposal With Multiple Implications John D. Bransford, Daniel L. Schwartz · Review of Research in Education 1999 885
4 Comparative International Accounting Ana Zorio‐Grima · The International Journal of Accounting 23 Apr 2003 728
5 International profit shifting within multinationals: A multi-country perspective Harry Huizinga, Luc A. Laeven · Journal of Public Economics 18 Dec 2007 669
All 97 most cited papers, with filters and sorting

Where is Taxation and Legal Issues research done?

The largest centres of Taxation and Legal Issues research in 2022-now are Warsaw (Poland), Madrid (Spain), Moscow (Russia) and Prague (Czechia). Among places with at least 20 works in it, it is an unusually large share of all research in Leoben and Brno.

Largest cities, 2022-now

  1. 1 WarsawPoland 44 works
  2. 2 MadridSpain 43 works
  3. 3 MoscowRussia 40 works
  4. 4 PragueCzechia 36 works
  5. 5 LeobenAustria 35 works
  6. 6 ParisFrance 33 works
  7. 7 LondonUnited Kingdom 33 works
  8. 8 BrnoCzechia 33 works
  9. 9 Washington D.C.United States 31 works
  10. 10 New YorkUnited States 29 works

Where it is the local speciality

  1. LeobenAT · 34.9 works146×
  2. BrnoCZ · 32.9 works20×
← less than its size predicts1×more →

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

See Taxation and Legal Issues on the map

Where is the best place to study Taxation and Legal Issues?

Among universities, judged by research, University of Michigan, Charles University and Vienna University of Economics and Business 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%10%20%mean 8.99%fractional works in this field (log) →share of work in the world top 10% →University of MichiganCharles UniversityVienna University of…Masaryk University
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 MichiganUnited States 60.516.0%5.3×16 -10.9%
2Charles UniversityCzechia 59.714.0%13.8×13 -3.0%
3Vienna University of Economics and BusinessAustria 59.213.9%57.7×9 -34.4%
4Masaryk UniversityCzechia 58.07.8%44.4×26 -23.0%
5Maastricht UniversityNetherlands 57.411.6%17.5×14 -26.7%
6Tilburg UniversityNetherlands 53.78.3%30.9×10 -21.7%
7University of WarsawPoland 53.67.8%19.6×20 -11.1%
8Aarhus UniversityDenmark 50.80.0%10.2×18 +36.5%
9Copenhagen Business SchoolDenmark 45.710.3%39.7×13 -45.3%
10Université de LyonFrance 42.90.2%12.8×16 +36.6%

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 Legal Issues, country by country

Is Taxation and Legal Issues research growing?

Output in 2022-2025 was 26% lower than in 2018-2021, peaking in 2014.

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 Legal Issues as a percentage of every work published that year, 0.012% in 2024.

still counting0.010%0.020%0.030%Taxation and Legal Issues0.0094% in 202519801990200020102020

Fractional works of Taxation and Legal Issues 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 Legal Issues10.4% 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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