Table 1

Geographical location and topic(s) of studies

Geographical locationNumber of studiesReported industry aim(s)
Influence tax levelsInfluence tax levels and structuresInfluence tax structures
African countries1 (national: South Africa)13 113 00
European countries1 (national: Hungary)14 0114 0
Former Soviet Union countries3 (2 national: Moldova and Uzbekistan; 1 regional)15 57 58 0115 257 58
Middle Eastern countries2 (1 national: Lebanon; 1 regional)16 17 0216 17 0
North American countries29 (7 national: 6 USA, 1 Canada; 21 state level in USA, 1 province level in Canada)18–56 2818–22 24–56 123 0
Total362952