Global Research Trends in Tax Incentives: A Bibliometric Analysis from 2000 to 2025

Article Sidebar

PDF
Published: Nov 30, 2025
DOI: https://doi.org/10.58812/esaf.v4i01.828
Keywords:
Bibliometric Analysis; Climate Change; Economic Growth; Fiscal Policy; International Collaboration; Renewable Energy; Sustainable Development; Tax Incentives; Tax Policy

Main Article Content

Loso Judijanto
IPOSS Jakarta

Abstract

T⁠his paper performs a bibliometric analysis of worldwide research trend⁠s in tax incentives from 2000 to 2025. This study utilizes Scopus data to delineate public⁠ation trends, collabor⁠ation networks, and the thematic progre⁠ssion of tax incent⁠ives research, ident⁠ifying significant locations, institutions, and nascent research domains. The United States, the United Kingdom, and many European nations dominate the research domain, incr⁠easingly emphasizing the nexus bet⁠ween tax incentives and sustainability. The report underscores⁠ a⁠ growing focus on examining the impact of tax incenti⁠ves in fostering renewable energy and mitigati⁠ng climate change. This study offers significant insig⁠hts for⁠ policymakers, scholars, and practitioners seeking to comprehend the changin⁠g dynamics of tax in⁠centives and their contribution to promoting su⁠s⁠tainable eco⁠nomic growth.

Article Details

How to Cite
Judijanto, L. (2025). Global Research Trends in Tax Incentives: A Bibliometric Analysis from 2000 to 2025. The Es Accounting And Finance, 4(01), 255–267. https://doi.org/10.58812/esaf.v4i01.828
Issue
Vol. 4 No. 01 (2025): The Es Accounting And Finance (ESAF)
Section
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

OECD, “Advancing the digitalfifinancial inclusion of youth,” 2020. https://www.oecd.org/daf/fin/financial-education/advancing-the-digitalfinancial-inclusion-of-youth.pdf.

A. Lierman, “Textbook alternative incentive programs at US universities: A review of the literature,” Evid. Based Libr. Inf. Pract., vol. 15, no. 4, pp. 105–123, 2020.

D. Wahidin, F. Mareta, R. Wulandari, and W. Khairunnisa, “Analysis of Property Tax Revenues Before and During the Covid-19 Pandemic in Sukabumi,” vol. 2021, no. 973, pp. 189–195, 2021.

D. A. L. Murat and L. İ. AY, “Bibliometric Analysis II.” Akademisyen Kitabevi, 2025.

W. Hassan and A. E. Duarte, “Bibliometric analysis: a few suggestions,” Curr. Probl. Cardiol., vol. 49, no. 8, p. 102640, 2024.

O. Popova, “Inclusive development: a new concept or an update of the sustainable development concept?,” Econ. Forecast., no. 1, pp. 112–123, 2020.

G. Jayanthi and V. Selvam, “Sustainable Development of MSMEs through a Well-Structured Tax Plan-Special reference to Goods and Service Tax,” Int. Manag. Rev., vol. 20, pp. 49–58, 2024.

A. De Vito and F. Grossetti, Tax avoidance research: exploring networks and dynamics of global academic collaboration. Springer Nature, 2024.

T. Puspita, “Tax Planning in Transition: Evaluating the Impact of Evolving Legislation on Financial Strategies,” Adv. Tax. Res., vol. 1, no. 3, pp. 136–146, 2023.

A. Booth, M. Martyn-St James, M. Clowes, and A. Sutton, “Systematic approaches to a successful literature review,” 2021.

X. Li, “Alternatives to English only in scholarly publishing: Emerging trends of language policies among non‐Anglophone journals?,” Learn. Publ., vol. 37, no. 2, 2024.

A. Z. Mansour, A. Ahmi, A. S. H. Alkhuzaie, M. A. Alhmood, O. M. J. Popoola, and M. Altarawneh, “State of art in tax evasion research: A bibliometric review,” Rev. Educ., vol. 11, no. 3, p. e3422, 2023.

N. Van Eck and L. Waltman, “Software survey: VOSviewer, a computer program for bibliometric mapping,” Scientometrics, vol. 84, no. 2, pp. 523–538, 2010.

M. Aria and C. Cuccurullo, “Bibliometrix: An R-tool for comprehensive science mapping analysis,” J. Informetr., vol. 11, no. 4, pp. 959–975, 2017.

T. Mallick, J. Murphy, J. D. Bergerson, D. R. Verner, J. K. Hutchison, and L.-A. Levy, “Analyzing regional impacts of climate change using natural language processing techniques,” arXiv Prepr. arXiv2401.06817, 2024.

N. Bloom, M. Schankerman, and J. Van Reenen, “Identifying technology spillovers and product market rivalry,” Econometrica, vol. 81, no. 4, pp. 1347–1393, 2013.

F. Chen, O.-K. Hope, Q. Li, and X. Wang, “Financial reporting quality and investment efficiency of private firms in emerging markets,” Account. Rev., vol. 86, no. 4, pp. 1255–1288, 2011.

S. Benartzi et al., “Should governments invest more in nudging?,” Psychol. Sci., vol. 28, no. 8, pp. 1041–1055, 2017.

R. J. Barro and X. Sala-i-Martin, “Public finance in models of economic growth,” Rev. Econ. Stud., vol. 59, no. 4, pp. 645–661, 1992.

R. Muñoz, L. Meier, I. Diaz, and D. Jeison, “A review on the state-of-the-art of physical/chemical and biological technologies for biogas upgrading,” Rev. Environ. Sci. Bio/Technology, vol. 14, no. 4, pp. 727–759, 2015.

H. Cai and Q. Liu, “Competition and corporate tax avoidance: Evidence from Chinese industrial firms,” Econ. J., vol. 119, no. 537, pp. 764–795, 2009.

K. S. Gallagher and E. Muehlegger, “Giving green to get green? Incentives and consumer adoption of hybrid vehicle technology,” J. Environ. Econ. Manage., vol. 61, no. 1, pp. 1–15, 2011.

J. R. Graham and D. A. Rogers, “Do firms hedge in response to tax incentives?,” J. Finance, vol. 57, no. 2, pp. 815–839, 2002.

M. Song, S. Wang, and H. Zhang, “Could environmental regulation and R&D tax incentives affect green product innovation?,” J. Clean. Prod., vol. 258, p. 120849, 2020.

M. Liserre, G. Buticchi, M. Andresen, G. De Carne, L. F. Costa, and Z.-X. Zou, “The smart transformer: Impact on the electric grid and technology challenges,” IEEE Ind. Electron. Mag., vol. 10, no. 2, pp. 46–58, 2016.