Publication Information

{'id': 'https://openalex.org/W2051278700', 'doi': 'https://doi.org/10.1111/1467-9299.00278', 'title': 'Managing Tax Regimes: A Call for Research', 'display_name': 'Managing Tax Regimes: A Call for Research', 'publication_year': 2001, 'publication_date': '2001-09-01', 'ids': {'openalex': 'https://openalex.org/W2051278700', 'doi': 'https://doi.org/10.1111/1467-9299.00278', 'mag': '2051278700'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.1111/1467-9299.00278', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S201221823', 'display_name': 'Public Administration', 'issn_l': '0033-3298', 'issn': ['0033-3298', '1467-9299'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320595', 'host_organization_name': 'Wiley', 'host_organization_lineage': ['https://openalex.org/P4310320595'], 'host_organization_lineage_names': ['Wiley'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], '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/A5040375938', 'display_name': 'Cyril Tomkins', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I51601045', 'display_name': 'University of Bath', 'ror': 'https://ror.org/002h8g185', 'country_code': 'GB', 'type': 'education', 'lineage': ['https://openalex.org/I51601045']}], 'countries': ['GB'], 'is_corresponding': False, 'raw_author_name': 'Cyril Tomkins', 'raw_affiliation_strings': ['Cyril Tomkins is Professor of Business Finance and Ian Colville Senior Lecturer in Change Management at the School of Management, University of Bath,'], 'affiliations': [{'raw_affiliation_string': 'Cyril Tomkins is Professor of Business Finance and Ian Colville Senior Lecturer in Change Management at the School of Management, University of Bath,', 'institution_ids': ['https://openalex.org/I51601045']}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5018598781', 'display_name': 'Chris Packman', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I294728872', 'display_name': "Her Majesty's Revenue and Customs", 'ror': 'https://ror.org/00hkb6y19', 'country_code': 'GB', 'type': 'government', 'lineage': ['https://openalex.org/I2802373619', 'https://openalex.org/I294728872']}], 'countries': ['GB'], 'is_corresponding': False, 'raw_author_name': 'Chris Packman', 'raw_affiliation_strings': ['Chris Packman is Regional Collector and Sandy Russell main board Deputy Chairman, HM Customs and Excise and operate as consultants on management issues'], 'affiliations': [{'raw_affiliation_string': 'Chris Packman is Regional Collector and Sandy Russell main board Deputy Chairman, HM Customs and Excise and operate as consultants on management issues', 'institution_ids': ['https://openalex.org/I294728872']}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5024465268', 'display_name': 'Sandy Russell', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I294728872', 'display_name': "Her Majesty's Revenue and Customs", 'ror': 'https://ror.org/00hkb6y19', 'country_code': 'GB', 'type': 'government', 'lineage': ['https://openalex.org/I2802373619', 'https://openalex.org/I294728872']}], 'countries': ['GB'], 'is_corresponding': False, 'raw_author_name': 'Sandy Russell', 'raw_affiliation_strings': ['Chris Packman is Regional Collector and Sandy Russell main board Deputy Chairman, HM Customs and Excise and operate as consultants on management issues'], 'affiliations': [{'raw_affiliation_string': 'Chris Packman is Regional Collector and Sandy Russell main board Deputy Chairman, HM Customs and Excise and operate as consultants on management issues', 'institution_ids': ['https://openalex.org/I294728872']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5016284146', 'display_name': 'Ian Colville', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I51601045', 'display_name': 'University of Bath', 'ror': 'https://ror.org/002h8g185', 'country_code': 'GB', 'type': 'education', 'lineage': ['https://openalex.org/I51601045']}], 'countries': ['GB'], 'is_corresponding': False, 'raw_author_name': 'Ian Colville', 'raw_affiliation_strings': ['Cyril Tomkins is Professor of Business Finance and Ian Colville Senior Lecturer in Change Management at the School of Management, University of Bath,'], 'affiliations': [{'raw_affiliation_string': 'Cyril Tomkins is Professor of Business Finance and Ian Colville Senior Lecturer in Change Management at the School of Management, University of Bath,', 'institution_ids': ['https://openalex.org/I51601045']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 2, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': {'value': 3760, 'currency': 'USD', 'value_usd': 3760, 'provenance': 'doaj'}, 'apc_paid': None, 'fwci': 1.165, 'has_fulltext': True, 'fulltext_origin': 'ngrams', 'cited_by_count': 36, 'citation_normalized_percentile': {'value': 0.879811, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 89, 'max': 90}, 'biblio': {'volume': '79', 'issue': '3', 'first_page': '751', 'last_page': '758'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11770', 'display_name': 'Fiscal Policy and Economic Growth', 'score': 0.9482, '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': 0.9482, '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': 0.4427612}], 'concepts': [{'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.57750255}, {'id': 'https://openalex.org/C18555067', 'wikidata': 'https://www.wikidata.org/wiki/Q8375051', 'display_name': 'Joint (building)', 'level': 2, 'score': 0.5202676}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.4822286}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.46402532}, {'id': 'https://openalex.org/C2776805697', 'wikidata': 'https://www.wikidata.org/wiki/Q3445707', 'display_name': 'Tax policy', 'level': 3, 'score': 0.4427612}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.3792309}, {'id': 'https://openalex.org/C190253527', 'wikidata': 'https://www.wikidata.org/wiki/Q295354', 'display_name': 'Law and economics', 'level': 1, 'score': 0.36605844}, {'id': 'https://openalex.org/C39549134', 'wikidata': 'https://www.wikidata.org/wiki/Q133080', 'display_name': 'Public relations', 'level': 1, 'score': 0.35516465}, {'id': 'https://openalex.org/C3116431', 'wikidata': 'https://www.wikidata.org/wiki/Q31728', 'display_name': 'Public administration', 'level': 1, 'score': 0.34521845}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.29566526}, {'id': 'https://openalex.org/C127413603', 'wikidata': 'https://www.wikidata.org/wiki/Q11023', 'display_name': 'Engineering', 'level': 0, 'score': 0.068596035}, {'id': 'https://openalex.org/C170154142', 'wikidata': 'https://www.wikidata.org/wiki/Q150737', 'display_name': 'Architectural engineering', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.1111/1467-9299.00278', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S201221823', 'display_name': 'Public Administration', 'issn_l': '0033-3298', 'issn': ['0033-3298', '1467-9299'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310320595', 'host_organization_name': 'Wiley', 'host_organization_lineage': ['https://openalex.org/P4310320595'], 'host_organization_lineage_names': ['Wiley'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, '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/W3196710638', 'https://openalex.org/W3169543285', 'https://openalex.org/W3125094936', 'https://openalex.org/W3123661276', 'https://openalex.org/W3114457224', 'https://openalex.org/W2893861803', 'https://openalex.org/W2802183494', 'https://openalex.org/W2164267564', 'https://openalex.org/W1904160939', 'https://openalex.org/W1490206499'], 'abstract_inverted_index': {'Most': [0], 'academic': [1, 27], 'research': [2, 28], 'on': [3, 51], 'taxation': [4, 38], 'relates': [5], 'to': [6, 36, 55], 'higher‐level': [7], 'issues': [8, 44], 'of': [9, 22], 'fiscal': [10], 'policy.': [11], 'Much': [12], 'public': [13], 'debate': [14], 'takes': [15], 'place': [16], 'about': [17], 'the': [18, 30], 'calculation': [19], 'and': [20, 45], 'incidence': [21], 'different': [23], 'taxes,': [24], 'but': [25], 'little': [26], 'addresses': [29], 'management': [31], 'problems': [32], 'that': [33], 'are': [34], 'specific': [35], 'national': [37], 'regimes.': [39], 'This': [40], 'paper': [41], 'identifies': [42], 'emerging': [43], 'calls': [46], 'for': [47], 'joint': [48], 'practitioner/academic': [49], 'attention': [50], 'an': [52], 'international': [53], 'basis': [54], 'address': [56], 'these': [57], 'issues.': [58]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2051278700', 'counts_by_year': [{'year': 2023, 'cited_by_count': 2}, {'year': 2019, 'cited_by_count': 2}, {'year': 2017, 'cited_by_count': 1}, {'year': 2016, 'cited_by_count': 1}], 'updated_date': '2024-12-09T01:40:40.768629', 'created_date': '2016-06-24'}