---
title: "Tax avoidance research: papers, trends and top journals"
description: "From 2017 to 2026 (so far), the keyword “tax avoidance” appeared in 391 papers in the tracked journals, most of them in economics (127), accounting (111) and finance (88)."
url: https://scholar4ai.com/keywords/tax-avoidance
markdown_url: https://scholar4ai.com/keywords/tax-avoidance.md
license: CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/)
share_text: "From 2017 to 2026 (so far), the keyword “tax avoidance” appeared in 391 papers in the tracked journals, most of them in economics (127), accounting (111) and finance (88). (as of 2026-11-03)"
data_url: https://scholar4ai.com/data/rankings.json
updated: 2026-11-03T18:03:37+09:00
window: 2026-10-05 to 2026-11-03
source: OpenAlex (CC0)
---

# Papers on “tax avoidance”

Research on “tax avoidance” in the 480 tracked journals: papers per year and category, the journals, institutions and countries publishing it, the keywords studied with it and its most-cited papers. It is not among the most frequent keywords of the last 30 days, so this page has no list of its latest papers.

Back to the ranking: https://scholar4ai.com/rankings/keywords.md

## Key findings

- From 2017 to 2026 (so far), the keyword “tax avoidance” appeared in 391 papers in the tracked journals, most of them in economics (127), accounting (111) and finance (88).
- 61 of them were published in 2025, against 14 in 2017.
- Since 2023, the institutions with the most of these papers were Zhongnan University of Economics and Law (7), The University of Texas at El Paso (5) and Zhejiang University of Finance and Economics (5).
- The journals publishing most of them were International Tax and Public Finance (13), International Review of Financial Analysis (12) and Journal of International Accounting Auditing and Taxation (11).
- The most-cited of them is “Agency costs and tax planning when the government is a major Shareholder” (Journal of Accounting and Economics, 2018), with 421 citations.

## Papers per year

*Papers per publication year and category*

| Category | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | 2026 (so far) |
|---|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|
| [Economics](https://scholar4ai.com/categories/economics.md) | 5 | 7 | 9 | 17 | 12 | 15 | 14 | 19 | 19 | 10 |
| [Accounting](https://scholar4ai.com/categories/accounting.md) | 1 | 11 | 4 | 9 | 11 | 9 | 15 | 20 | 20 | 11 |
| [Finance](https://scholar4ai.com/categories/finance.md) | 2 | 2 | 5 | 6 | 7 | 9 | 14 | 17 | 17 | 9 |
| [Management](https://scholar4ai.com/categories/management.md) | 5 | 5 | 9 | 7 | 6 | 6 | 6 | 4 | 5 | 3 |
| [Operations Research](https://scholar4ai.com/categories/operations-research.md) | 1 | 0 | 1 | 0 | 0 | 1 | 0 | 0 | 0 | 0 |
| [AI](https://scholar4ai.com/categories/ai.md) | 0 | 0 | 0 | 1 | 2 | 0 | 0 | 0 | 0 | 0 |
| [Health Economics and Policy](https://scholar4ai.com/categories/health-economics-and-policy.md) | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 |
| [Information Systems](https://scholar4ai.com/categories/information-systems.md) | 0 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| [Statistics](https://scholar4ai.com/categories/statistics.md) | 0 | 0 | 0 | 0 | 0 | 1 | 0 | 0 | 0 | 0 |
| All categories | 14 | 26 | 28 | 41 | 38 | 41 | 49 | 60 | 61 | 33 |

## Where the papers come from

*Journals with the most papers, since 2023*

| # | Journal | Papers |
|---:|---|---:|
| 1 | [International Tax and Public Finance](https://scholar4ai.com/journals/international-tax-and-public-finance.md) | 13 |
| 2 | [International Review of Financial Analysis](https://scholar4ai.com/journals/international-review-of-financial-analysis.md) | 12 |
| 3 | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 11 |
| 4 | [Finance research letters](https://scholar4ai.com/journals/finance-research-letters.md) | 11 |
| 5 | [Journal of Public Economics](https://scholar4ai.com/journals/journal-of-public-economics.md) | 10 |
| 6 | [Journal of Contemporary Accounting & Economics](https://scholar4ai.com/journals/journal-of-contemporary-accounting-economics.md) | 10 |
| 7 | [Journal of Accounting and Public Policy](https://scholar4ai.com/journals/journal-of-accounting-and-public-policy.md) | 9 |
| 8 | [International Journal of Disclosure and Governance](https://scholar4ai.com/journals/international-journal-of-disclosure-and-governance.md) | 9 |
| 9 | [Advances in Accounting](https://scholar4ai.com/journals/advances-in-accounting.md) | 8 |
| 10 | [International Review of Economics & Finance](https://scholar4ai.com/journals/international-review-of-economics-finance.md) | 7 |

*Institutions with the most papers, since 2023*

| # | Institution | Papers |
|---:|---|---:|
| 1 | [Zhongnan University of Economics and Law](https://scholar4ai.com/institutions/zhongnan-university-of-economics-and-law.md) | 7 |
| 2 | The University of Texas at El Paso | 5 |
| 3 | [Zhejiang University of Finance and Economics](https://scholar4ai.com/institutions/zhejiang-university-of-finance-and-economics.md) | 5 |
| 4 | [Central University of Finance and Economics](https://scholar4ai.com/institutions/central-university-of-finance-and-economics.md) | 4 |
| 5 | [Guangdong University of Foreign Studies](https://scholar4ai.com/institutions/guangdong-university-of-foreign-studies.md) | 4 |
| 6 | [Huazhong University of Science and Technology](https://scholar4ai.com/institutions/huazhong-university-of-science-and-technology.md) | 4 |
| 7 | Bowling Green State University | 3 |
| 8 | [Centre National de la Recherche Scientifique](https://scholar4ai.com/institutions/centre-national-de-la-recherche-scientifique.md) | 3 |
| 9 | [Dongbei University of Finance and Economics](https://scholar4ai.com/institutions/dongbei-university-of-finance-and-economics.md) | 3 |
| 10 | [KU Leuven](https://scholar4ai.com/institutions/ku-leuven.md) | 3 |

*Countries with the most papers, since 2023*

| # | Country | Papers |
|---:|---|---:|
| 1 | China | 70 |
| 2 | United States | 49 |
| 3 | Australia | 14 |
| 4 | United Kingdom | 14 |
| 5 | Canada | 12 |
| 6 | France | 11 |
| 7 | Germany | 8 |
| 8 | Italy | 8 |
| 9 | Spain | 7 |
| 10 | Belgium | 6 |

*Keywords with the most papers, since 2023*

| # | Keyword | Papers |
|---:|---|---:|
| 1 | [multinational corporations](https://scholar4ai.com/keywords/multinational-corporations.md) | 33 |
| 2 | [corporate governance](https://scholar4ai.com/keywords/corporate-governance.md) | 31 |
| 3 | profit shifting | 20 |
| 4 | [China](https://scholar4ai.com/keywords/china.md) | 19 |
| 5 | [Chinese listed companies](https://scholar4ai.com/keywords/chinese-listed-companies.md) | 17 |
| 6 | [financial constraints](https://scholar4ai.com/keywords/financial-constraints.md) | 17 |
| 7 | tax havens | 17 |
| 8 | effective tax rate | 15 |
| 9 | [information asymmetry](https://scholar4ai.com/keywords/information-asymmetry.md) | 13 |

## Most-cited papers

*Most-cited papers since 2017*

| # | Citations | Per month | Title | Journal | Published | Authors |
|---:|---:|---:|---|---|---|---|
| 1 | 421 | 4.4 | [Agency costs and tax planning when the government is a major Shareholder](https://doi.org/10.1016/j.jacceco.2018.10.002) | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 2018-11-02 | Mark Thomas Bradshaw, Guanmin Liao, Mark Ma |
| 2 | 308 | 2.7 | [The taxman cometh: Does tax uncertainty affect corporate cash holdings?](https://doi.org/10.1007/s11142-017-9398-y) | [Review of Accounting Studies](https://scholar4ai.com/journals/review-of-accounting-studies.md) | 2017-05-09 | Michelle Hanlon, Edward L. Maydew, Daniel Saavedra |
| 3 | 257 | 3.2 | [Powerful CEOs and stock price crash risk](https://doi.org/10.1016/j.jcorpfin.2020.101582) | [Journal of Corporate Finance](https://scholar4ai.com/journals/journal-of-corporate-finance.md) | 2020-01-27 | Md Al Mamun, Balasingham Balachandran, Huu Nhan Duong |
| 4 | 220 | 2.7 | [Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market](https://doi.org/10.1016/j.intaccaudtax.2020.100304) | [Journal of International Accounting Auditing and Taxation](https://scholar4ai.com/journals/journal-of-international-accounting-auditing-and-taxation.md) | 2020-02-27 | Tarek Abdelfattah, Ahmed Aboud |
| 5 | 157 | 1.6 | [How does quasi-indexer ownership affect corporate tax planning?](https://doi.org/10.1016/j.jacceco.2018.01.001) | [Journal of Accounting and Economics](https://scholar4ai.com/journals/journal-of-accounting-and-economics.md) | 2018-08-07 | Shuping Chen, Ying Huang, Ningzhong Li et al. |

## Research ideas that follow this keyword

- [The global minimum tax as a natural experiment](https://scholar4ai.com/ideas/global-minimum-tax-and-profit-shifting.md)

## Cite this page

Scholar4AI. (2026). Papers on “tax avoidance”. Journal and Conference Research Rankings. Retrieved November 3, 2026, from https://scholar4ai.com/keywords/tax-avoidance

```bibtex
@misc{scholar4ai-keywords-tax-avoidance,
  author = {{Scholar4AI}},
  title = {Papers on “tax avoidance”},
  year = {2026},
  howpublished = {\url{https://scholar4ai.com/keywords/tax-avoidance}},
  urldate = {2026-11-03},
  note = {Journal and Conference 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/).