Publication Information

{'id': 'https://openalex.org/W1541235138', 'doi': None, 'title': 'Administrative Dimensions of Tax Reform', 'display_name': 'Administrative Dimensions of Tax Reform', 'publication_year': 2003, 'publication_date': '2003-01-01', 'ids': {'openalex': 'https://openalex.org/W1541235138', 'mag': '1541235138'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'http://aeconf.com/Articles/Nov2014/aef150202.pdf', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S168680943', 'display_name': 'Annals of economics and finance', 'issn_l': '1529-7373', 'issn': ['1529-7373'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310311934', 'host_organization_name': 'Peking University Press', 'host_organization_lineage': ['https://openalex.org/P4310311934'], 'host_organization_lineage_names': ['Peking University Press'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'posted-content', 'indexed_in': [], 'open_access': {'is_oa': False, 'oa_status': 'closed', 'oa_url': None, 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5103158771', 'display_name': 'Richard M. Bird', 'orcid': 'https://orcid.org/0000-0003-0382-3099'}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Richard M. Bird', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5103158771'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 3.193, 'has_fulltext': False, 'cited_by_count': 85, 'citation_normalized_percentile': {'value': 0.947152, 'is_in_top_1_percent': False, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 95, 'max': 96}, 'biblio': {'volume': '15', 'issue': '2', 'first_page': '963', 'last_page': '992'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11257', 'display_name': 'Taxation and Compliance Studies', 'score': 0.9968, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T11257', 'display_name': 'Taxation and Compliance Studies', 'score': 0.9968, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T13042', 'display_name': 'Economic and Fiscal Studies', 'score': 0.9936, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T11770', 'display_name': 'Fiscal Policy and Economic Growth', 'score': 0.9895, 'subfield': {'id': 'https://openalex.org/subfields/2002', 'display_name': 'Economics and Econometrics'}, 'field': {'id': 'https://openalex.org/fields/20', 'display_name': 'Economics, Econometrics and Finance'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}], 'keywords': [{'id': 'https://openalex.org/keywords/tax-policy', 'display_name': 'Tax Policy', 'score': 0.6863828}, {'id': 'https://openalex.org/keywords/tax-administration', 'display_name': 'Tax administration', 'score': 0.468679}], 'concepts': [{'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.7630757}, {'id': 'https://openalex.org/C2776805697', 'wikidata': 'https://www.wikidata.org/wiki/Q3445707', 'display_name': 'Tax policy', 'level': 3, 'score': 0.6863828}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.6086579}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.5652655}, {'id': 'https://openalex.org/C33676613', 'wikidata': 'https://www.wikidata.org/wiki/Q13415176', 'display_name': 'Dimension (graph theory)', 'level': 2, 'score': 0.49428487}, {'id': 'https://openalex.org/C162077342', 'wikidata': 'https://www.wikidata.org/wiki/Q1062630', 'display_name': 'Tax credit', 'level': 2, 'score': 0.49168807}, {'id': 'https://openalex.org/C144559511', 'wikidata': 'https://www.wikidata.org/wiki/Q2986279', 'display_name': 'Principal (computer security)', 'level': 2, 'score': 0.4761862}, {'id': 'https://openalex.org/C2992972582', 'wikidata': 'https://www.wikidata.org/wiki/Q8161', 'display_name': 'Tax administration', 'level': 3, 'score': 0.468679}, {'id': 'https://openalex.org/C514942387', 'wikidata': 'https://www.wikidata.org/wiki/Q329303', 'display_name': 'Tax avoidance', 'level': 3, 'score': 0.45128164}, {'id': 'https://openalex.org/C111326686', 'wikidata': 'https://www.wikidata.org/wiki/Q128635', 'display_name': 'Value-added tax', 'level': 2, 'score': 0.4350887}, {'id': 'https://openalex.org/C2780765947', 'wikidata': 'https://www.wikidata.org/wiki/Q12033531', 'display_name': 'Administration (probate law)', 'level': 2, 'score': 0.4195727}, {'id': 'https://openalex.org/C51303962', 'wikidata': 'https://www.wikidata.org/wiki/Q1242836', 'display_name': 'Double taxation', 'level': 2, 'score': 0.4126434}, {'id': 'https://openalex.org/C105639569', 'wikidata': 'https://www.wikidata.org/wiki/Q582577', 'display_name': 'Economic policy', 'level': 1, 'score': 0.3648673}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.32914764}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.17485619}, {'id': 'https://openalex.org/C33923547', 'wikidata': 'https://www.wikidata.org/wiki/Q395', 'display_name': 'Mathematics', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C202444582', 'wikidata': 'https://www.wikidata.org/wiki/Q837863', 'display_name': 'Pure mathematics', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.0}, {'id': 'https://openalex.org/C111919701', 'wikidata': 'https://www.wikidata.org/wiki/Q9135', 'display_name': 'Operating system', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'http://aeconf.com/Articles/Nov2014/aef150202.pdf', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S168680943', 'display_name': 'Annals of economics and finance', 'issn_l': '1529-7373', 'issn': ['1529-7373'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310311934', 'host_organization_name': 'Peking University Press', 'host_organization_lineage': ['https://openalex.org/P4310311934'], 'host_organization_lineage_names': ['Peking University Press'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Partnerships for the goals', 'id': 'https://metadata.un.org/sdg/17', 'score': 0.57}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 15, 'referenced_works': ['https://openalex.org/W1422415907', 'https://openalex.org/W1488034668', 'https://openalex.org/W1522490704', 'https://openalex.org/W1916276278', 'https://openalex.org/W1979789777', 'https://openalex.org/W2124825646', 'https://openalex.org/W2287023261', 'https://openalex.org/W2616848741', 'https://openalex.org/W2764393012', 'https://openalex.org/W2897845768', 'https://openalex.org/W3123123238', 'https://openalex.org/W3125402852', 'https://openalex.org/W3125757167', 'https://openalex.org/W591750862', 'https://openalex.org/W652810207'], 'related_works': ['https://openalex.org/W598587389', 'https://openalex.org/W3124269584', 'https://openalex.org/W3123774979', 'https://openalex.org/W3122737523', 'https://openalex.org/W2993973650', 'https://openalex.org/W2603766256', 'https://openalex.org/W2124825646', 'https://openalex.org/W2088435028', 'https://openalex.org/W2083360262', 'https://openalex.org/W2031799809', 'https://openalex.org/W1949697541', 'https://openalex.org/W1834783941', 'https://openalex.org/W1719663248', 'https://openalex.org/W1640396874', 'https://openalex.org/W1632786977', 'https://openalex.org/W1578502458', 'https://openalex.org/W1576250024', 'https://openalex.org/W1543266774', 'https://openalex.org/W1518640754', 'https://openalex.org/W1504528140'], 'abstract_inverted_index': {'The': [0, 87], 'best': [1], 'tax': [2, 55, 58, 116, 128, 131], 'policy': [3, 17, 56, 62, 67, 80, 129], 'in': [4, 19, 46, 133], 'the': [5, 25, 52, 79, 91, 98, 125, 134, 139], 'world': [6], 'is': [7, 44], 'worth': [8], 'little': [9], 'if': [10], 'it': [11], 'cannot': [12], 'be': [13, 35, 84], 'implemented': [14], 'effectively.': [15], 'Tax': [16, 136], 'design': [18], 'developing': [20], 'countries': [21], 'must': [22, 66], 'therefore': [23], 'take': [24], 'administrative': [26, 71, 82, 95], 'dimension': [27], 'of': [28, 78, 94, 113, 124, 127, 138], 'taxation': [29], 'carefully': [30], 'into': [31], 'account.': [32], 'What': [33], 'can': [34, 61, 75], 'done': [36, 45], 'may': [37], 'to': [38], 'a': [39, 111, 120], 'considerable': [40], 'extent': [41], 'determine': [42], 'what': [43], 'any': [47], 'country.': [48], 'This': [49], 'paper': [50, 88], 'discusses': [51], 'relationship': [53], 'between': [54], 'and': [57, 81, 107, 118, 130], 'administration.': [59], 'When': [60, 65], 'lead': [63], 'administration?': [64], 'initiatives': [68], 'wait': [69], 'on': [70], 'reform?': [72], 'How': [73], 'exactly': [74], 'both': [76], 'sides': [77], 'agenda': [83], 'advanced': [85], 'together?': [86], 'sets': [89], 'out': [90], 'broad': [92], 'outlines': [93], 'reform': [96, 137], '--': [97], 'essential': [99], 'conditions': [100], 'for': [101], 'such': [102], 'reform,': [103], 'its': [104, 108], 'principal': [105], 'components,': [106], 'limits': [109], 'as': [110], 'way': [112], 'solving': [114], 'critical': [115], 'problems': [117], 'provides': [119], 'short': [121], 'case': [122], 'study': [123], 'interaction': [126], 'administration': [132], 'Polish': [135], 'early': [140], '1990s.': [141]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1541235138', 'counts_by_year': [{'year': 2021, 'cited_by_count': 3}, {'year': 2020, 'cited_by_count': 1}, {'year': 2019, 'cited_by_count': 3}, {'year': 2018, 'cited_by_count': 1}, {'year': 2017, 'cited_by_count': 2}, {'year': 2016, 'cited_by_count': 9}, {'year': 2015, 'cited_by_count': 9}, {'year': 2014, 'cited_by_count': 10}, {'year': 2013, 'cited_by_count': 4}, {'year': 2012, 'cited_by_count': 3}], 'updated_date': '2024-12-12T15:20:17.115948', 'created_date': '2016-06-24'}