---
title: "Research ideas tagged tax"
description: "4 research idea notes tagged “tax”."
url: https://scholar4ai.com/ideas/tags/tax
markdown_url: https://scholar4ai.com/ideas/tags/tax.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "4 research idea notes tagged “tax”."
---

# Research ideas tagged “tax”

4 research idea notes tagged “tax”.

- [The return of the wealth tax](https://scholar4ai.com/ideas/wealth-taxes-return.md) (2026-10-23, seed): Wealth and inheritance taxes appear on 19 recent papers in the economics journals, with 8 in the last quarter against about 4 per quarter before. Several countries are debating or reintroducing taxes on large fortunes. What did the earlier wealth taxes collect, how much wealth left, and what do the new designs change? Tags: economics, tax, inequality.
- [Sin taxes on sugar, alcohol and tobacco](https://scholar4ai.com/ideas/sin-taxes.md) (2026-10-23, seed): Alcohol consumption, tobacco control and excise taxes appear on 46 recent papers in the economics journals, with 17 in the last quarter against about 9 per quarter before. Sugar taxes have spread to more than 100 jurisdictions and alcohol taxes are being rewritten. Do the taxes change health, and who bears them? Tags: economics, health, tax.
- [Share buybacks under the excise tax](https://scholar4ai.com/ideas/buybacks-under-the-excise-tax.md) (2026-10-23, seed): Share repurchases appear on 28 recent papers in the finance journals, and only one of all 35 buyback papers carries a tax keyword. The US has taxed buybacks at 1% since 2023, and a higher rate has been proposed. Did the tax move payouts to dividends, and did it change investment? Tags: finance, tax.
- [Tax enforcement by algorithm](https://scholar4ai.com/ideas/big-data-tax-enforcement.md) (2026-10-23, seed): Tax compliance and enforcement appear on 118 recent papers, and 23 of them carry a digital, big-data or AI keyword, led by China's digitalized tax administration. Tax authorities now match invoices, bank data and platform records automatically. Which taxpayers change behaviour, and does automated enforcement crowd out voluntary compliance? Tags: accounting, economics, tax.

## Cite this page

Scholar4AI. (2026). Research ideas tagged “tax”. Journal Research Rankings. Retrieved October 23, 2026, from https://scholar4ai.com/ideas/tags/tax

```bibtex
@misc{scholar4ai-ideas-tags-tax,
  author = {{Scholar4AI}},
  title = {Research ideas tagged “tax”},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/ideas/tags/tax}},
  urldate = {2026-10-23},
  note = {Journal Research Rankings; data from OpenAlex (CC0); licensed CC BY-NC 4.0}
}
```

License: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/).