Networks of Tax Avoidance Research

This chapter presents a comprehensive analysis of empirical studies conducted on tax avoidance over the past two decades. We explore the sample selection process, outlining the criteria and sampling procedures employed. Descriptive statistics are provided to offer a holistic view of the data. Subsequently, we delve into the core analysis, treating each observation (i.e., paper) as a combination of various components, such as authors, affiliations, countries, journals, abstracts, and keywords. We uncover the underlying communities that illustrate crucial relationships among these diverse entities through categorization. This chapter sheds light on the intricate dynamics within the academic realm as researchers collaborate to contribute to a specific research domain. Moreover, it is a valuable resource for aspiring scholars interested in tax avoidance research, offering guidance and insights into this field.