Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W1708207904', 'doi': None, 'title': 'Testing Tax Reform', 'display_name': 'Testing Tax Reform', 'publication_year': 1988, 'publication_date': '1988-01-01', 'ids': {'openalex': 'https://openalex.org/W1708207904', 'mag': '1708207904'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://ideas.repec.org/p/fth/ryerso/25.html', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306401271', 'display_name': 'RePEc: Research Papers in Economics', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I77793887', 'host_organization_name': 'Federal Reserve Bank of St. Louis', 'host_organization_lineage': ['https://openalex.org/I77793887'], 'host_organization_lineage_names': ['Federal Reserve Bank of St. Louis'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'type': 'preprint', '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/A5044719285', 'display_name': 'Ken Battle', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'K. Battle', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5044719285'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': None, 'has_fulltext': False, 'cited_by_count': 0, 'citation_normalized_percentile': {'value': 0.0, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 0, 'max': 53}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Tax Avoidance and Strategies', 'score': 0.84, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Tax Avoidance and Strategies', 'score': 0.84, 'subfield': {'id': 'https://openalex.org/subfields/1402', 'display_name': 'Accounting'}, 'field': {'id': 'https://openalex.org/fields/14', 'display_name': 'Business, Management and Accounting'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T11770', 'display_name': 'Impact of Infrastructure and Taxation on Economic Growth', 'score': 0.8015, '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/T11257', 'display_name': 'Determinants and Consequences of Tax Evasion', 'score': 0.7572, '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/taxation', 'display_name': 'Taxation', 'score': 0.650313}, {'id': 'https://openalex.org/keywords/tax-morale', 'display_name': 'Tax Morale', 'score': 0.622147}, {'id': 'https://openalex.org/keywords/optimal-taxation', 'display_name': 'Optimal Taxation', 'score': 0.607977}, {'id': 'https://openalex.org/keywords/tax-compliance', 'display_name': 'Tax Compliance', 'score': 0.606405}, {'id': 'https://openalex.org/keywords/tax-shelters', 'display_name': 'Tax Shelters', 'score': 0.577343}], 'concepts': [{'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.45732322}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.4344887}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.37838262}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.30275714}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://ideas.repec.org/p/fth/ryerso/25.html', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306401271', 'display_name': 'RePEc: Research Papers in Economics', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I77793887', 'host_organization_name': 'Federal Reserve Bank of St. Louis', 'host_organization_lineage': ['https://openalex.org/I77793887'], 'host_organization_lineage_names': ['Federal Reserve Bank of St. Louis'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W99602488', 'https://openalex.org/W567698563', 'https://openalex.org/W425296175', 'https://openalex.org/W3138549237', 'https://openalex.org/W2941249466', 'https://openalex.org/W2906379774', 'https://openalex.org/W2808415019', 'https://openalex.org/W2800593751', 'https://openalex.org/W2563993253', 'https://openalex.org/W2556300221', 'https://openalex.org/W2480518265', 'https://openalex.org/W2353007001', 'https://openalex.org/W2335673536', 'https://openalex.org/W2263716809', 'https://openalex.org/W2188429314', 'https://openalex.org/W1910315537', 'https://openalex.org/W1734375210', 'https://openalex.org/W1604793839', 'https://openalex.org/W1532442071', 'https://openalex.org/W1530868534'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1708207904', 'counts_by_year': [], 'updated_date': '2024-09-19T04:02:59.588478', 'created_date': '2016-06-24'}