BUSCADOR RECOLECTA

[EN]This database was compiled for use in a study on tax incidence. The research was carried out using the Web of Science (WoS) and Scopus databases and considers the period 1980-2020. This set would initially include articles that described or evaluated the tax incidence in any area, for which areas that are not eligible for the sample have been excluded from the analysis: Engineering, Arts and Humanities, History and Life Sciences., The information used in our study is: (1) Citation information; (2) Bibliographic information; (3) Abstract and keywords; (4) Financing details; (5) Other information.