Tax Incidence: A Bibliometric Analysis

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.