Quite frankly I've never encountered a company that wasn't asking this question.
They ask, if course. It does, after all, give them an enormous advantage in negotiations, and I can't blame them for asking. But the honest ones do not insist or hold it against you if you kick the ball back in their court. I would be very wary of an employer who did. That would mean that they want not only an advantage, but an unfair advantage.
And also I think that overshooting wouldn't do you any harm. You anyways should have a rough idea of the salary that you can get on the position.
Overshooting is just as bad as undershooting, and it is often difficult, and even impossible, for a job candidate to even make an educated guess about what the employer is willing to offer. Making an educated guess is always a foolish move when you can just ask outright. An honest employer will have nothing to hide and disclose it without hesitation.
Sorry, but being the first to disclose a figure always diminishes or utterly destroys the job candidate's ability to negotiate. Like I said, it can, and always will, be used against them not only in the hiring process, but for the duration of their employ.
It's just a big game of "I'll blow you if you blow me first", and we all know who loses.