{"cited_by_count":369579,"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.","display_name":"Corporate Taxation and Avoidance","domain_id":"2","external_ids":{"openalex":"https://openalex.org/T11508","wikipedia":"https://en.wikipedia.org/wiki/Tax_avoidance_and_tax_evasion"},"field_id":"14","id":"T11508","keywords":[{"display_name":"tax avoidance","id":"tax-avoidance","score":0.4255,"url":"https://openalex.org/keywords/tax-avoidance"},{"display_name":"corporate taxation","id":"corporate-taxation","score":0.3847,"url":"https://openalex.org/keywords/corporate-taxation"},{"display_name":"tax planning","id":"tax-planning","score":0.4437,"url":"https://openalex.org/keywords/tax-planning"},{"display_name":"transfer pricing","id":"transfer-pricing","score":0.5283,"url":"https://openalex.org/keywords/transfer-pricing"},{"display_name":"corporate income tax","id":"corporate-income-tax","score":0.3066,"url":"https://openalex.org/keywords/corporate-income-tax"},{"display_name":"international taxation","id":"international-taxation","score":0.2711,"url":"https://openalex.org/keywords/international-taxation"},{"display_name":"effective tax rate","id":"effective-tax-rate","score":0.6469,"url":"https://openalex.org/keywords/effective-tax-rate"},{"display_name":"tax havens","id":"tax-havens","score":0.3377,"url":"https://openalex.org/keywords/tax-havens"},{"display_name":"tax aggressiveness","id":"tax-aggressiveness","score":0.8721,"url":"https://openalex.org/keywords/tax-aggressiveness"},{"display_name":"capital intensity","id":"capital-intensity","score":0.3017,"url":"https://openalex.org/keywords/capital-intensity"},{"display_name":"corporate tax avoidance","id":"corporate-tax-avoidance","score":0.825,"url":"https://openalex.org/keywords/corporate-tax-avoidance"},{"display_name":"arm's length principle","id":"arm-s-length-principle","score":0.5575,"url":"https://openalex.org/keywords/arm-s-length-principle"},{"display_name":"tax competition","id":"tax-competition","score":0.2105,"url":"https://openalex.org/keywords/tax-competition"},{"display_name":"profit shifting","id":"profit-shifting","score":0.6409,"url":"https://openalex.org/keywords/profit-shifting"},{"display_name":"related-party transactions","id":"related-party-transactions","score":0.2643,"url":"https://openalex.org/keywords/related-party-transactions"},{"display_name":"base erosion and profit shifting","id":"base-erosion-and-profit-shifting","score":0.3457,"url":"https://openalex.org/keywords/base-erosion-and-profit-shifting"},{"display_name":"tax optimization","id":"tax-optimization","score":0.4483,"url":"https://openalex.org/keywords/tax-optimization"},{"display_name":"tax management","id":"tax-management","score":0.3371,"url":"https://openalex.org/keywords/tax-management"},{"display_name":"tax base erosion","id":"tax-base-erosion","score":0.3649,"url":"https://openalex.org/keywords/tax-base-erosion"},{"display_name":"dividend taxation","id":"dividend-taxation","score":0.2367,"url":"https://openalex.org/keywords/dividend-taxation"},{"display_name":"corporate tax rates","id":"corporate-tax-rates","score":0.5068,"url":"https://openalex.org/keywords/corporate-tax-rates"},{"display_name":"tax savings","id":"tax-savings","score":0.3648,"url":"https://openalex.org/keywords/tax-savings"},{"display_name":"OECD Transfer Pricing Guidelines","id":"oecd-transfer-pricing-guidelines","score":0.6291,"url":"https://openalex.org/keywords/oecd-transfer-pricing-guidelines"},{"display_name":"BEPS","id":"beps","score":0.2633,"url":"https://openalex.org/keywords/beps"},{"display_name":"tax risk","id":"tax-risk","score":0.3315,"url":"https://openalex.org/keywords/tax-risk"}],"legacy_keywords":["Tax Avoidance","Corporate Tax","Incentives","Multinational Firms","Financial Reporting","Transfer Pricing","Tax Shelters","International Taxation","Social Responsibility","Investment Behavior"],"openalex_id":"https://openalex.org/T11508","source_created_date":"2024-01-23T15:27:10","source_updated_date":"2026-10-17T03:02:00","subfield_id":"1402","url":"/topics/T11508","works_api_url":"https://api.openalex.org/works?filter=topics.id:T11508","works_count":99503,"label":"Corporate Taxation and Avoidance","provider":"openalex","revision":"8eb3f418a5f71ba6","taxonomy_revision":"f050b5d4780b1289","title":"Corporate Taxation and Avoidance","kind":"topic-directory","aeo_cohort":"topic-directory","catalogue_revision":"f050b5d4780b1289","numeric_address":"36182748188928624","address_version":"morton4x16-v1","coordinates":[2,14,1402,11508],"answer_status":"Directory metadata; local answer requires separate source review","truth_status":"Subject descriptor, not a factual answer or a demonstrated knowledge gap","reviewed_answer":null}