IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-031-67511-9_15.html
   My bibliography  Save this book chapter

Tax Incidence: A Bibliometric Analysis

In: Sustainability and Financial Services in the Digital Age

Author

Listed:
  • Sonia Elizabeth Ramos-Medina

    (Universidad Autónoma de Sinaloa
    Universidad de Salamanca)

  • Manuel Antonio Durán-Luzuariaga

    (Universidad de Salamanca)

Abstract

The study of tax incidence has made a fundamental contribution to the public economy: to reveal that the burden of taxes does not necessarily fall on those on whom it is collected. The literature accounts for a significant amount of analyzes that base their narratives on the institutional development and teaching of the discipline. Therefore, we take a different, more comprehensive, and comparative approach. The objective of this work is to show the usefulness of bibliometric analyzes in Fiscal Studies. This research performs a bibliometric analysis with three types of measures: (1) bibliographic coupling, (2) reciprocal citations in 2540 publications in the Web of Science and Scopus databases; and (3) co-occurrence of terms in abstracts and keywords of research published between 1980 and 2020. To examine the relationship between the different indicators, statistical tables, and graphical representations are prepared that reflects a sustained growth of publications on the subject.

Suggested Citation

  • Sonia Elizabeth Ramos-Medina & Manuel Antonio Durán-Luzuariaga, 2024. "Tax Incidence: A Bibliometric Analysis," Springer Proceedings in Business and Economics, in: Nadia Mansour & Lorenzo M. Bujosa Vadell (ed.), Sustainability and Financial Services in the Digital Age, pages 233-257, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-67511-9_15
    DOI: 10.1007/978-3-031-67511-9_15
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-031-67511-9_15. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.