Corporate tax incentives in historical perspective: a systematic review of strategic fiscal policy and organisational change

Purpose This paper aims to present a systematic literature review of corporate tax incentives through a historical and organisational lens. It examines how such incentives have influenced not only fiscal policy but also organisational strategies, structures and behaviours across different economic periods and governance contexts. Design/methodology/approach The study follows a structured review protocol, analysing peer-reviewed articles published between 2004 and 2024 and indexed in Scopus. From an initial pool of 846 records, 45 articles were identified for preliminary screening. After refinement based on thematic relevance and methodological quality, 20 were selected for in-depth analysis. Findings The review identifies five key domains where tax incentives are most studied: research and development, foreign investment, sustainability, regional development and firm performance. While quantitative approaches dominate, few studies apply historical or organisational theory explicitly. Findings suggest that fiscal instruments are frequently reoriented in response to crises, with significant implications for corporate decision-making, innovation strategies and internal adaptation. Tax incentives not only influence external investment patterns but also shape organisational behaviour and transformation. Originality/value This paper contributes to management history by recontextualising tax incentives as historically embedded mechanisms of organisational change. It offers a conceptual framework connecting institutions, incentive types and firm-level responses, encouraging broader interpretations of tax policy as a driver of organisational adaptation.