Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W1828823504', 'doi': 'https://doi.org/10.1596/1813-9450-6868', 'title': 'Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis', 'display_name': 'Revenue Potential, Tax Space, and Tax Gap: A Comparative Analysis', 'publication_year': 2014, 'publication_date': '2014-05-01', 'ids': {'openalex': 'https://openalex.org/W1828823504', 'doi': 'https://doi.org/10.1596/1813-9450-6868', 'mag': '1828823504'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1596/1813-9450-6868', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210231086', 'display_name': 'World Bank policy research working paper', 'issn_l': '1813-9450', 'issn': ['1813-9450'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'ebook platform'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'book', 'type_crossref': 'book', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'green', 'oa_url': 'https://openknowledge.worldbank.org/bitstreams/9cde77b6-ef6f-584e-82f4-b7b53f03a886/download', 'any_repository_has_fulltext': True}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5023267521', 'display_name': 'Munawer Sultan Khwaja', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Munawer Sultan Khwaja', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5018216270', 'display_name': 'Indira Iyer', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I193531525', 'display_name': 'George Washington University', 'ror': 'https://ror.org/00y4zzh67', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I193531525']}, {'id': 'https://openalex.org/I1334329717', 'display_name': 'World Bank', 'ror': 'https://ror.org/00ae7jd04', 'country_code': 'US', 'type': 'other', 'lineage': ['https://openalex.org/I1334329717', 'https://openalex.org/I55633929']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Indira Iyer', 'raw_affiliation_strings': ['Consultant, World Bank, formerly George Washington University (Washington'], 'affiliations': [{'raw_affiliation_string': 'Consultant, World Bank, formerly George Washington University (Washington', 'institution_ids': ['https://openalex.org/I193531525', 'https://openalex.org/I1334329717']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 2, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 1.368, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 37, 'citation_normalized_percentile': {'value': 0.999329, 'is_in_top_1_percent': True, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 94, 'max': 95}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11770', 'display_name': 'Fiscal Policy and Economic Growth', 'score': 0.9947, '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/T11770', 'display_name': 'Fiscal Policy and Economic Growth', 'score': 0.9947, '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': 'Taxation and Compliance Studies', 'score': 0.9745, '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/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.961, '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'}}], 'keywords': [], 'concepts': [{'id': 'https://openalex.org/C2778572836', 'wikidata': 'https://www.wikidata.org/wiki/Q380933', 'display_name': 'Space (punctuation)', 'level': 2, 'score': 0.5510675}, {'id': 'https://openalex.org/C121964417', 'wikidata': 'https://www.wikidata.org/wiki/Q385503', 'display_name': 'Tax revenue', 'level': 2, 'score': 0.5437374}, {'id': 'https://openalex.org/C195487862', 'wikidata': 'https://www.wikidata.org/wiki/Q850210', 'display_name': 'Revenue', 'level': 2, 'score': 0.47456437}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.42530707}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.37621304}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.37160194}, {'id': 'https://openalex.org/C556758197', 'wikidata': 'https://www.wikidata.org/wiki/Q580018', 'display_name': 'Monetary economics', 'level': 1, 'score': 0.35616955}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.17880881}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.12552851}, {'id': 'https://openalex.org/C111919701', 'wikidata': 'https://www.wikidata.org/wiki/Q9135', 'display_name': 'Operating system', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 3, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1596/1813-9450-6868', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4210231086', 'display_name': 'World Bank policy research working paper', 'issn_l': '1813-9450', 'issn': ['1813-9450'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'ebook platform'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'http://elibrary.worldbank.org/doi/book/10.1596/1813-9450-6868', 'pdf_url': 'https://openknowledge.worldbank.org/bitstreams/9cde77b6-ef6f-584e-82f4-b7b53f03a886/download', 'source': {'id': 'https://openalex.org/S4308707206', 'display_name': 'Library Union Catalog of Bavaria, Berlin and Brandenburg (B3Kat Repository)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I157725225', 'host_organization_name': 'University of Illinois Urbana-Champaign', 'host_organization_lineage': ['https://openalex.org/I157725225'], 'host_organization_lineage_names': ['University of Illinois Urbana-Champaign'], 'type': 'repository'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/05/19/000158349_20140519140647/Rendered/PDF/WPS6868.pdf', 'pdf_url': 'http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2014/05/19/000158349_20140519140647/Rendered/PDF/WPS6868.pdf', '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': {'is_oa': True, 'landing_page_url': 'http://elibrary.worldbank.org/doi/book/10.1596/1813-9450-6868', 'pdf_url': 'https://openknowledge.worldbank.org/bitstreams/9cde77b6-ef6f-584e-82f4-b7b53f03a886/download', 'source': {'id': 'https://openalex.org/S4308707206', 'display_name': 'Library Union Catalog of Bavaria, Berlin and Brandenburg (B3Kat Repository)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I157725225', 'host_organization_name': 'University of Illinois Urbana-Champaign', 'host_organization_lineage': ['https://openalex.org/I157725225'], 'host_organization_lineage_names': ['University of Illinois Urbana-Champaign'], 'type': 'repository'}, 'license': 'cc-by', 'license_id': 'https://openalex.org/licenses/cc-by', 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/8', 'score': 0.54, 'display_name': 'Decent work and economic growth'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 9, 'referenced_works': ['https://openalex.org/W1935718976', 'https://openalex.org/W2062337042', 'https://openalex.org/W2106688996', 'https://openalex.org/W2137609563', 'https://openalex.org/W2138432709', 'https://openalex.org/W2954746829', 'https://openalex.org/W3122103516', 'https://openalex.org/W3124311568', 'https://openalex.org/W4205611031'], 'related_works': ['https://openalex.org/W58496907', 'https://openalex.org/W47165141', 'https://openalex.org/W4310173797', 'https://openalex.org/W3153233627', 'https://openalex.org/W3123346525', 'https://openalex.org/W2949018389', 'https://openalex.org/W2744258110', 'https://openalex.org/W2711802392', 'https://openalex.org/W2060236977', 'https://openalex.org/W2022882041'], 'abstract_inverted_index': {'No': [0], 'AccessPolicy': [1], 'Research': [2], 'Working': [3], 'Papers11': [4], 'Jul': [5], '2014Revenue': [6], 'Potential,': [7], 'Tax': [8, 11, 326, 409, 463, 472, 478], 'Space,': [9], 'and': [10, 62, 90, 125, 133, 157, 170, 189, 236, 265, 297, 305, 359, 422, 437, 453, 465, 485, 496, 509, 513, 515], 'Gap:': [12], 'A': [13], 'Comparative': [14], 'AnalysisAuthors/Editors:': [15], 'Munawer': [16], 'Sultan': [17, 21], 'Khwaja,': [18, 22], 'Indira': [19, 23], 'IyerMunawer': [20], 'Iyerhttps://doi.org/10.1596/1813-9450-6868SectionsAboutPDF': [24], '(1.5': [25], 'MB)': [26], 'ToolsAdd': [27], 'to': [28, 38, 65, 72, 105, 108, 120, 137, 209, 274, 283, 286, 311, 402], 'favoritesDownload': [29], 'CitationsTrack': [30], 'Citations': [31], 'ShareFacebookTwitterLinked': [32], 'In': [33], 'Abstract:': [34], 'This': [35, 99], 'paper': [36, 55, 256], 'contributes': [37], 'the': [39, 43, 47, 81, 95, 110, 121, 134, 142, 158, 166, 171, 179, 185, 190, 197, 200, 219, 243, 249, 275, 287, 294, 298, 352, 370, 412, 442, 448, 460, 475], 'empirical': [40], 'literature': [41], 'on': [42, 85, 93, 217, 247, 435], 'key': [44], 'determinants': [45, 308], 'of': [46, 60, 70, 88, 114, 127, 147, 202, 260, 334, 354, 356, 372, 374, 389, 417, 429, 444, 455, 462, 470, 481], 'revenue': [48, 73, 82, 106, 131, 148, 167, 173, 186, 192, 203, 229, 244, 276, 288, 295], 'generating': [49], 'potential': [50, 83, 107, 132, 155, 161, 168, 187, 245, 277, 289, 296], 'in': [51, 231, 233, 338, 351, 369, 400, 432, 441, 447, 474], '61': [52], 'countries.': [53], 'The': [54, 163, 182, 223, 255, 291, 332, 415], 'uses': [56, 101], 'a': [57, 102, 205, 261, 471], 'broad': [58], 'set': [59], 'data': [61], 'econometric': [63], 'methods': [64], 'conduct': [66], 'analyses': [67], 'that': [68, 91, 129, 204, 226, 267], 'are': [69, 116, 239, 271, 309, 316], 'relevance': [71], 'potential.': [74], 'Earlier': [75], 'studies': [76], 'have': [77], 'not': [78, 215], 'distinguished': [79], 'between': [80, 165, 184, 293], 'based': [84, 92, 216, 246], 'economic': [86, 123, 213, 251, 451], 'fundamentals': [87, 252], 'countries': [89, 128, 232, 270, 315], 'what': [94, 218, 248], 'legal': [96], 'framework': [97], 'prescribes.': [98], 'study': [100], 'dual': [103], 'approach': [104], 'examine': [109], 'issue.': [111], 'Two': [112], 'sets': [113, 146], 'variables': [115], 'used,': [117], 'one': [118, 150], 'related': [119, 136], 'intrinsic': [122], 'structure': [124], 'strength': [126], 'affect': [130], 'other': [135, 159, 307], 'tax': [138, 262, 303, 348, 366, 385, 391, 445], 'policy': [139], 'variables.': [140], 'Accordingly': [141], 'analysis': [143], 'finds': [144, 266], 'two': [145], 'potentials:': [149], 'can': [151, 194, 207, 253], 'be': [152, 195], 'termed': [153, 196], '"revenue': [154, 160], '(economic),"': [156], '(legal)."': [162], 'difference': [164, 183], '(legal)': [169], 'actual': [172, 191], 'collected': [174, 193], 'is': [175, 280], 'commonly': [176], 'understood': [177], 'as': [178], '"tax': [180, 198], 'gap."': [181], '(economic)': [188], 'space,"': [199], 'amount': [201], 'country': [206], 'afford': [208], 'collect,': [210], 'given': [211], 'its': [212, 390], 'strength,': [214], 'parliament': [220], 'has': [221], 'mandated.': [222], 'results': [224], 'show': [225], 'legally': [227], 'mandated': [228], 'potentials': [230], 'Eastern': [234], 'Europe': [235], 'Central': [237, 510], 'Asia': [238], 'often': [240], 'higher': [241], 'than': [242], "country's": [250], 'afford.': [254], 'also': [257], 'makes': [258], 'use': [259], 'effort': [263, 386], 'index': [264], 'although': [268], 'many': [269], 'performing': [272], 'close': [273], '(economic),': [278], 'it': [279], 'more': [281], 'difficult': [282], 'match': [284], 'up': [285], '(legal).': [290], 'relationship': [292], 'shadow': [299], 'economy,': [300], 'value': [301], 'added': [302], 'productivity,': [304], 'some': [306, 314], 'examined': [310], 'test': [312], 'whether': [313], 'taxing': [317], 'beyond': [318], 'their': [319], 'means.': [320], 'Previous': [321], 'bookNext': [322], 'book': [323], 'FiguresReferencesRecommendedDetailsCited': [324], 'ByImproving': [325], 'Audit': [327, 466], 'Efficiency': [328], 'Using': [329], 'Machine': [330], 'Learning:': [331], 'Role': [333], "Taxpayer's": [335], 'Network': [336], 'Data': [337], 'Fraud': [339], 'DetectionApplied': [340], 'Artificial': [341], 'Intelligence,': [342], 'Vol.36,': [343], 'No.17': [344], 'January': [345, 458], '2022Corporate': [346], 'income': [347, 365], 'gap': [349, 367], 'estimation': [350, 368], 'context': [353, 371], 'development': [355, 373], 'fiscal': [357, 375], 'spaceEconomy': [358], 'forecasting,': [360], 'Vol.2021,': [361, 379], 'No.430': [362], 'December': [363, 381], '2021Corporate': [364], 'spaceEkonomìka': [376], 'ì': [377], 'prognozuvannâ,': [378], 'No.420': [380], '2021Does': [382], 'South': [383], "Africa's": [384], 'fall': [387], 'short': [388], 'capacity?Development': [392], 'Southern': [393], 'Africa,': [394], 'Vol.38,': [395], 'No.523': [396], 'February': [397, 439, 468], '2021Tax': [398], 'Policy': [399], 'Relation': [401], 'Fair': [403], 'Corporate': [404], 'Taxation15': [405], 'July': [406], '2021Reforming': [407], "Greece's": [408], 'Administration': [410], 'during': [411], 'Financial': [413, 484], 'Crisis:': [414], 'Paradox': [416], 'Power': [418], 'AsymmetrySouth': [419], 'European': [420], 'Society': [421], 'Politics,': [423], 'Vol.25,': [424], 'No.129': [425], 'May': [426, 502], '2020A': [427], 'Review': [428], 'Public': [430, 490], 'Expenditures': [431], 'Bangladesh:': [433], 'Evidence': [434], 'Sustainability': [436], 'Cyclicality22': [438], '2020Innovations': [440], 'management': [443], 'gaps': [446], 'economy:': [449], 'foreign': [450], 'componentMarketing': [452], 'Management': [454], 'Innovations,': [456], 'No.31': [457], '2019Modeling': [459], 'Co-evolution': [461], 'Shelters': [464], 'Priorities27': [467], '2018Estimation': [469], 'Gap': [473], 'Personal': [476], 'Income': [477], 'by': [479], 'Means': [480], 'National': [482], 'AccountsEuropean': [483], 'Accounting': [486], 'Journal,': [487], 'Vol.9,': [488], 'No.2Croatia:': [489], 'Finance': [491], 'Review,': [492], 'Restructuring': [493], 'for': [494], 'Stability': [495], 'GrowthSSRN': [497], 'Electronic': [498], 'Journal': [499], 'View': [500], 'Published:': [501], '2014': [503], 'Copyright': [504], '&': [505], 'Permissions': [506], 'Related': [507], 'RegionsEurope': [508], 'AsiaRelated': [511], 'TopicsLaw': [512], 'DevelopmentMacroeconomics': [514], 'Economic': [516], 'GrowthPrivate': [517], 'Sector': [518], 'Development': [519], 'KeywordsCOMPARATIVE': [520], 'TAXATIONTAX': [521], 'GAP': [522], 'ANALYSISREVENUE': [523], 'POTENTIALTAX': [524], 'SPACE': [525], 'PDF': [526], 'DownloadLoading': [527], '...': [528]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W1828823504', 'counts_by_year': [{'year': 2024, 'cited_by_count': 5}, {'year': 2023, 'cited_by_count': 5}, {'year': 2022, 'cited_by_count': 5}, {'year': 2021, 'cited_by_count': 6}, {'year': 2020, 'cited_by_count': 2}, {'year': 2019, 'cited_by_count': 6}, {'year': 2018, 'cited_by_count': 1}, {'year': 2017, 'cited_by_count': 3}, {'year': 2016, 'cited_by_count': 1}, {'year': 2015, 'cited_by_count': 1}, {'year': 2014, 'cited_by_count': 2}], 'updated_date': '2025-01-07T16:33:22.277455', 'created_date': '2016-06-24'}