{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","description":"This cluster of papers focuses on corporate tax avoidance strategies, including the use of high-powered incentives, the behavior of multinational firms, financial reporting practices, transfer pricing, and the impact of tax shelters. It also explores the relationship between tax planning and corporate social responsibility, as well as the influence of tax policies on investment behavior.","keywords":[{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.4255},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.3847},{"id":"https://openalex.org/keywords/tax-planning","display_name":"tax planning","score":0.4438},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.5284},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.3065},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.271},{"id":"https://openalex.org/keywords/effective-tax-rate","display_name":"effective tax rate","score":0.6471},{"id":"https://openalex.org/keywords/tax-havens","display_name":"tax havens","score":0.3379},{"id":"https://openalex.org/keywords/tax-aggressiveness","display_name":"tax aggressiveness","score":0.8723},{"id":"https://openalex.org/keywords/capital-intensity","display_name":"capital intensity","score":0.3021},{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.8253},{"id":"https://openalex.org/keywords/arm-s-length-principle","display_name":"arm's length principle","score":0.5573},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.2105},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.641},{"id":"https://openalex.org/keywords/related-party-transactions","display_name":"related-party transactions","score":0.2641},{"id":"https://openalex.org/keywords/base-erosion-and-profit-shifting","display_name":"base erosion and profit shifting","score":0.3456},{"id":"https://openalex.org/keywords/tax-optimization","display_name":"tax optimization","score":0.4484},{"id":"https://openalex.org/keywords/tax-management","display_name":"tax management","score":0.3369},{"id":"https://openalex.org/keywords/tax-base-erosion","display_name":"tax base erosion","score":0.3649},{"id":"https://openalex.org/keywords/dividend-taxation","display_name":"dividend taxation","score":0.2367},{"id":"https://openalex.org/keywords/corporate-tax-rates","display_name":"corporate tax rates","score":0.5069},{"id":"https://openalex.org/keywords/tax-savings","display_name":"tax savings","score":0.3649},{"id":"https://openalex.org/keywords/oecd-transfer-pricing-guidelines","display_name":"OECD Transfer Pricing Guidelines","score":0.6291},{"id":"https://openalex.org/keywords/beps","display_name":"BEPS","score":0.2632},{"id":"https://openalex.org/keywords/tax-risk","display_name":"tax risk","score":0.3318}],"legacy_keywords":"Tax Avoidance; Corporate Tax; Incentives; Multinational Firms; Financial Reporting; Transfer Pricing; Tax Shelters; International Taxation; Social Responsibility; Investment Behavior","ids":{"openalex":"https://openalex.org/T11508","wikipedia":"https://en.wikipedia.org/wiki/Tax_avoidance_and_tax_evasion"},"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"},"siblings":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance"},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance"},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis"},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies"},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction"},{"id":"https://openalex.org/T11903","display_name":"Private Equity and Venture Capital"},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance"},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms"},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers"},{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance"},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance"},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting"},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management"},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior"},{"id":"https://openalex.org/T13972","display_name":"Business Law and Ethics"},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues"},{"id":"https://openalex.org/T14138","display_name":"Life Cycle Costing Analysis"},{"id":"https://openalex.org/T14180","display_name":"Law, logistics, and international trade"},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management"},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research"},{"id":"https://openalex.org/T14419","display_name":"Banking Systems and Strategies"}],"works_count":99576,"cited_by_count":369915,"works_api_url":"https://api.openalex.org/works?filter=topics.id:T11508","updated_date":"2026-10-21T03:01:35","created_date":"2024-01-23T15:27:10"}