Mapping the Landscape of Tax Revenue Research: A Bibliometric Analysis of Its Evolution, Current Status, and Emerging Frontiers

Asegid Getachew Woldeamanuel and Tekalign Negash Kebede

Journal of Tax Reform, 2025, vol. 11, issue 3, 512-531

Abstract: While there is a growing global interest in tax revenue research, there has been limited efforts to present a comprehensive overview of progress in this field. Therefore, the current study aims to evaluate the productivity and performance of published works related to tax revenue. The data for the study was sourced from Scopus, which is the largest and most widely recognized database. The publications spanned from 1972 to May 2025. We employed Biblioshiny and VOSviewer to analyze bibliometric content of a total of 1,379 documents. The findings revealed that tax revenue research has kept on rising in the selected years. The most notable sources identified as key journals for publishing foundational research on tax revenue include Public Finance Review, International Tax and Public Finance, Public Budgeting and Finance, and the Journal of Tax Reform. The findings from the co-occurrence analysis highlight six significant clusters that are crucial in shaping our understanding of the main issues within the field. Each cluster encompasses a set of interconnected themes or topics that provide insights into current trends and future directions of tax revenue research. The clusters identified included: taxation and economic development, taxation and sustainability, taxation and fiscal policy, taxation and health, tax administration and taxation and local government. The country collaboration network highlighted that there is limited connection among international researchers, with partnership restricted to some areas of the globe. Tax revenue and sustainability, along with health taxes and tax reform, are anticipated to be at the core of shaping the future trajectory of research in the area. This research is essential for guiding future studies, shaping tax policy decisions, and enhancing tax administration practices, which will ultimately result in more efficient and equitable tax systems.

Keywords: tax; tax revenue; bibliometrics; network mapping; Scopus; sustainability (search for similar items in EconPapers)
JEL-codes: H20 I18 O23 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aiy:jnljtr:v:11:y:2025:i:3:p:512-531

DOI: 10.15826/jtr.2025.11.3.214

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