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• W4205630084 abstract "The problem of tax policy design has been an important concern over the years, involving comprehensive scientific research. In this study, our major goal was to examine and map the optimal taxation research thematic structure by using bibliometric analysis. The analysis was carried out with the CiteSpace software on publications indexed by Web of Science (WoS) between 1975 and 2021. This document offers an actual bibliometric analysis of the current research climate in terms of optimal taxation, based on the following aspects: (1) descriptive characteristics of publication outputs (distribution by years, authors, countries, journals); (2) collaboration analysis of authors, institutions, and countries; (3) co-citation analysis of cited journals, cited authors, and cited references; and (4) keywords’ co-occurrence analysis. We constructed a knowledge map about optimal taxation research to provide a wide visual brief of the actual research in the domain of optimal tax policy. The current study adds knowledge by presenting the state of the art of the most significant studies published in the field of optimal taxation research." @default.
• W4205630084 created "2022-01-25" @default.
• W4205630084 creator A5027852663 @default.
• W4205630084 creator A5046437794 @default.
• W4205630084 creator A5070113665 @default.
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• W4205630084 date "2022-01-17" @default.
• W4205630084 modified "2023-10-15" @default.
• W4205630084 title "Knowledge Mapping of Optimal Taxation Studies: A Bibliometric Analysis and Network Visualization" @default.
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• W4205630084 doi "https://doi.org/10.3390/su14021043" @default.
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