Journal Press India®

Exploring the Landscape of Corporate Tax Reforms: A Comprehensive Bibliometric Analysis

Vol 10 , Issue 2 , July - December 2023 | Pages: 71-86 | Research Paper  

 
Article has been added to the cart.View Cart (0)
https://doi.org/10.17492/jpi.vision.v10i2.1022305


Author Details ( * ) denotes Corresponding author

1. * Arjuna Kumar Maharana, PhD Scholar, commerce, Gangadhar Meher University, Sambalpur, Orissa, India (arjunakumarmaharana506@gmail.com)
2. Priyabrata Panda, Assistant Professor, Commerce, Gangadhar Meher University, sambalpur, Orissa, India (pandapriyabrata@rocketmail.com)

The study of corporate tax reforms and their impact has been an area of great research interest not only for scholars but also for practitioners and policymakers. It is important to study and explore the research papers published in this regard to know the problems associated with it and the way forward. This paper provides a bibliometric analysis of corporate tax reforms for a better understanding of the area. This research aims at identifying the scholarly production, most cited authors, most cited articles, most productive journals, and most productive countries. The analysis begins with the identification of research articles from the Dimension database for the period from 2001 to 2022(March). This paper also discusses the gap in knowledge and the findings of the study are helpful in giving the right direction to researchers who want to research more in this field.

Keywords

Corporate Tax Reforms; Bibliometric Analysis; Corporate Tax; Co-citation Analysis

  1. Ahlgren, P., Jarneving, B., & Rousseau, R. (2003). Requirements for a co-citation similarity measure, with special reference to Pearson’s correlation coefficient. Journal of the American Society for Information Science and Technology, 54(6), 550–560. Retrieved from https://doi.org/10.1002/asi.10242
  2. Alexander, A., De Vito, A., & Jacob, M. (2020). Corporate tax reforms and tax-motivated profit shifting: evidence from the EU. Accounting and Business Research, 50(4), 309–341. Retrieved from https://doi.org/10.1080/00014788.2020.1712649
  3. Anaraki, N. K. (2013). The U.S. corporate tax reform and its macroeconomic outcomes. Research in World Economy, 4(1), 14–21. Retrieved from https://doi.org/10.5430/ rwe.v4n1p14
  4. Backhaus, K., Lügger, K., & Koch, M. (2011). The structure and evolution of business-to-business marketing: A citation and co-citation analysis. Industrial Marketing Management, 40(6), 940–951. Retrieved from https://doi.org/10.1016/j.indmarman. 2011.06.024
  5. Bazel, P., & Mintz, J. (2019). Policy forum: Is accelerated depreciation good or misguided tax policy? Canadian Tax Journal/Revue Fiscale Canadienne, 67(1), 41–55. Retrieved from https://doi.org/10.32721/ctj.2019.67.1.pf.bazel
  6. Bistrova, J., Lace, N., & Kasperovica, L. (2021). Enterprise crisis-resilience and competitiveness. Sustainability, 13(4), 2057.
  7. Brock, N. P., Schnee, E. J., & Stinson, S. R. (2017). The corporate response to government attacks on tax shelters. International Journal of Financial Research, 8(1), 126. Retrieved from https://doi.org/10.5430/ijfr.v8n1p126
  8. Chytis, E., Koumanakos, E., & Goumas, S. (2016). Deferred tax positions under the prism of financial crisis and the effects of a corporate tax reform. International Journal of Corporate Finance and Accounting, 2(2), 21–58. Retrieved from https://doi.org/10.4018/ij cfa.2015070102
  9. de Mooij, R. A., & Devereux, M. P. (2011). An applied analysis of ACE and CBIT reforms in the EU. International Tax and Public Finance, 18(1), 93–120. Retrieved from https://doi.org/10.1007/s10797-010-9138-8
  10. Devereux, M. P., & Loretz, S. (2012). How would EU corporate tax reform affect US investment in Europe? Tax Policy and the Economy, 26(1). Retrieved from https://doi.org/10.1086/665503
  11. Devereux, M. P., Lockwood, B., & Redoano, M. (2008). Do countries compete over corporate tax rates? Journal of Public Economics, 92(5–6), 1210–1235. Retrieved from https://doi.org/10.1016/j.jpubeco.2007.09.005
  12. Dwenger, N., & Steiner, V. (2014). Financial leverage and corporate taxation: Evidence from German corporate tax return data. International Tax and Public Finance, 21(1), 1–28. Retrieved from https://doi.org/10.1007/s10797-012-9259-3
  13. Ergen, T., & Rademacher, I. (2021). The Silicon Valley imaginary: US corporate tax reform in the 1980s. Socio-Economic Review, 1–23. Retrieved from https://doi.org/ 10.1093/ser/mwab051
  14. Eriksson, M. (2014). Embedding big business. The political economy of the 1938 corporate tax reform in Sweden. Enterprise and Society, 15(2), 285–306. Retrieved from https://doi.org/10.1093/es/khu003
  15. Eto, M. (2016). Rough co-citation as a measure of relationship to expand co-citation networks for scientific paper searches. Proceedings of the Association for Information Science and Technology, 53(1), 1–4. Retrieved from https://doi.org/10.1002/pra2.20 16.14505301131
  16. Flach, L., Irlacher, M., & Unger, F. (2021). Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics. Journal of International Economics, 132, 103515. Retrieved from https://doi.org/10.1016/j.jinteco.2021.103515
  17. George, R., & Reddy, Y. V. (2015). Corporate tax in emerging countries: Some aspects of India. International Journal of Law and Management, 57(5), 357–366. https://doi.org/10.1 108/IJLMA-03-2014-0023
  18. Heinemann, F., Olbert, M., Pfeiffer, O., Schwab, T., Spengel, C., & Stutzenberger, K. (2018). Implications of the US tax reform for transatlantic FDI. Intereconomics, 53(2), 87–93. Retrieved from https://doi.org/10.1007/s10272-018-0727-6
  19. Heinemann, F., Overesch, M., & Rincke, J. (2010). Rate-cutting tax reforms and corporate tax competition in Europe. Economics and Politics, 22(3), 498–518. Retrieved from https://doi.org/10.1111/j.1468-0343.2010.00375.x
  20. Hook, D. W., Porter, S. J., & Herzog, C. (2018). Dimensions: Building context for search and evaluation. Frontiers in Research Metrics and Analytics, 3(August), 1–11. Retrieved from https://doi.org/10.3389/frma.2018.00023 
  21. Howell, A. (2016). Firm R&D, innovation and easing financial constraints in China: Does corporate tax reform matter? Research Policy, 45(10), 1996–2007. Retrieved from https://doi.org/10.1016/j.respol.2016.07.002
  22. Kakpo, E. (2019). On the political economy of state corporate tax reforms in the U.S. Research in Applied Economics, 11(3), 25. Retrieved from https://doi.org/10.5296/ rae.v11i3.15043
  23. Klapper, L. F., & Tzioumis, K. (2012). Taxation and capital structure. FinanzArchiv: Public Finance Analysis, 68(2), 1–35.
  24. Li, X., Tian, L., & Xu, J. (2020). Missing social security contributions: The role of contribution rate and corporate income tax rate. International Tax and Public Finance, 27(6). Springer US. Retrieved from https://doi.org/10.1007/s10797-020-09613-6
  25. Martins, A. (2015). The Portuguese corporate tax reform and international trends: An assessment. International Journal of Law and Management, 57(4), 281–299. Retrieved from https://doi.org/10.1108/IJLMA-03-2014-0019
  26. Masso, J., Meriküll, J., & Vahter, P. (2013). Shift from gross profit taxation to distributed profit taxation: Are there effects on firms? Journal of Comparative Economics, 41(4), 1092–1105. Retrieved from https://doi.org/10.1016/j.jce.2013.01.011 
  27. Metcalf, G. E. (2007). Corporate tax reform: Paying the bills with a carbon tax. Public Finance Review, 35(3), 440–459. Retrieved from https://doi.org/10.1177/109114210 7299269
  28. Mintz, J., & Weiner, J. M. (2003). Exploring formula allocation for the European Union. International Tax and Public Finance, 10(6), 695–711. Retrieved from https://doi.org/ 10.1023/A:1026334005833
  29. Mooij, R. De, Hebous, S., & Hrdinkova, M. (2018). Growth-enhancing corporate tax reform in Belgium. Nordic Tax Journal, 2018(1), 1–17. Retrieved from https://doi.org/ 10.1515/ntaxj-2018-0004
  30. Oestreicher, A., & Koch, R. (2010). The determinants of opting for the German group taxation regime with regard to taxes on corporate profits. Review of Managerial Science, 4(2), 119–147. Retrieved from https://doi.org/10.1007/s11846-009-0036-3
  31. Rademacher, I. (2021). The entangled state: How state-business relations shaped the German corporate tax regime. Competition and Change, 1–22. Retrieved from https://doi.org/10.1177/1024529420985174
  32. Radulescu, D., & Stimmelmayr, M. (2010). The impact of the 2008 German corporate tax reform: A dynamic CGE analysis. Economic Modelling, 27(1), 454–467. Retrieved from https://doi.org/10.1016/j.econmod.2009.10.012
  33. Sørensen, P. B. (2004). Company tax reform in the European Union. International Tax and Public Finance, 11(1), 91–115. Retrieved from https://doi.org/10.1023/B:IT AX.0000004778.63592.96
  34. Spencer, A. H. (2016). Policy effects of international taxation on firm dynamics and capital structure. Retrieved from https://doi.org/10.2139/ssrn.2742006
  35. Stimmelmayr, M. (2021). Investors’ portfolio choice and tax reforms: The 2008 German corporate tax reform reconsidered. Retrieved from https://doi.org/10.2139/ssrn.2603148n
  36. Tudor, C. L., & Appel, H. (2016). Is Eastern Europe to blame for falling corporate taxes in Europe? The politics of tax competition following EU enlargement. East European Politics and Societies, 30(4), 855–884. Retrieved from https://doi.org/10.1177/088 8325416663834
  37. Valkonen, T. (2001). The Finnish corporate income tax reform and the financial strategy of firms: A general equilibrium approach. Empirica, 28(2), 219–239. Retrieved from https://doi.org/10.1023/A:1017983732471
  38. van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. Retrieved from https://doi.org/10.1007/s11192-009-0146-3
  39. Wagner, A. F., Zeckhauser, R. J., & Ziegler, A. (2018). Unequal rewards to firms: Stock market responses to the Trump election and the 2017 corporate tax reform. AEA Papers and Proceedings, 108, 590–596. Retrieved from https://doi.org/10.1257/pandp.20181091
  40. Wang, Z. (2020). Multinational production and corporate taxes: A quantitative assessment. Journal of International Economics, 126, 103353. Retrieved from https://doi.org/ 10.1016/j.jinteco.2020.103353 
  41. Weber, A. (2009). An empirical analysis of the 2000 corporate tax reform in Germany: Effects on ownership and control in listed companies. International Review of Law and Economics, 29(1), 57–66. Retrieved from https://doi.org/10.1016/j.irle.2008.07.011
  42. Zeng, T. (2014). Earnings management around tax rate reduction: Evidence from China’s 2007 corporate tax reform. Asian Review of Accounting, 22(3), 304–317. Retrieved from https://doi.org/10.1108/ARA-01-2014-0012
Abstract Views: 5
PDF Views: 1

By continuing to use this website, you consent to the use of cookies in accordance with our Cookie Policy.