Is Analytical Tax Research Alive and Kicking? – Insights from 2000 until 2022

Rainer Niemann, Mariana Sailer*

*Corresponding author for this work

Publication: Working/Discussion Paper

Abstract

This literature review evaluates the development and impact of analytical tax research (ATR) from 2000 until 2022. Based on 195 research papers, we (1) identify emerging and declining research topics in the area of ATR, (2) examine the trends in publication outlets, language and author teams, and (3) analyze citation metrics on the level of articles and authors to measure perception and impact of ATR. First, we find that rather new topics, such as the role of tax advisors or the impact of taxation on entrepreneurship, innovation and R&D, have begun to attract attention. Second, shares of publications in high(er)-ranked journals have grown in the last decades, English has become dominant over German as publication language and author teams exhibit a growing gender balance. Third, we discover that citation metrics are highly centered around specific publications or individual authors. While the English-speaking pub-lications and authors tend to have higher citation numbers, German researchers seem to work inde-pendently, keeping their citation numbers low. Overall, we conclude that ATR does not form a closed community. It unites researchers from different backgrounds based on their—sometimes nonrecurring—thematic interest in the effects of taxation on economic decisions.
Original languageEnglish
Publication statusSubmitted - 2022

Keywords

  • taxation
  • literature review

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