Exploring Value-Added Tax Impact on Middle and Low-Income Citizens: A Bibliometric Analysis

Abstract

This study aims to perform a comprehensive bibliometric analysis of impacting Value-Added Tax (VAT) on the standard of living of middle and low-income citizens. To reach our goal, we used the PRISMA protocol and VOSviewer to find the relevant documents in the Scopus database between 2004 and May 2024. A total of 481 papers were analyzed. The study revealed that the USA and China led in published papers on VAT research, with 83 and 68 papers respectively. Most authors contributed fewer than five papers, but Keen, M., and Omodero, C.O. stood out as the most prolific with five papers each. "International Tax And Public Finance" emerged as the most prolific journal with 16 papers and 138 total citations (TCs). "Firm investment and exporting: Evidence from China's value-added tax reform" was the most cited paper with 202 citations. The findings also emphasized the need for nuanced policy design to mitigate adverse effects of VAT while promoting sustainable development. Additionally, this study underscores the challenge VAT poses to redistribution theory, emphasizing the need for fair taxation policies. Furthermore, policymakers must address VAT's regressive nature through targeted relief measures and social welfare programs to mitigate its impact on vulnerable populations. Through this examination, the study underscores the complex interplay between VAT policy, academic inquiry, and socioeconomic outcomes, providing valuable insights for policymakers and researchers alike.