Publication Information

{'id': 'https://openalex.org/W2123655429', 'doi': None, 'title': 'TAX BURDEN AND TAX COMPETITION IN THE EUROPEAN UNION - THEORETIC APPROACHES AND DEVELOPMENT 1', 'display_name': 'TAX BURDEN AND TAX COMPETITION IN THE EUROPEAN UNION - THEORETIC APPROACHES AND DEVELOPMENT 1', 'publication_year': 2009, 'publication_date': '2009-01-01', 'ids': {'openalex': 'https://openalex.org/W2123655429', 'mag': '2123655429'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'http://www.opf.slu.cz/kfi/icfb/proc2009/pdf/41_Szarowska.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'journal-article', '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/A5025879837', 'display_name': 'Irena Szarowská', 'orcid': 'https://orcid.org/0000-0002-5197-6455'}, 'institutions': [{'id': 'https://openalex.org/I32366509', 'display_name': 'Silesian University in Opava', 'ror': 'https://ror.org/02w4f2z17', 'country_code': 'CZ', 'type': 'education', 'lineage': ['https://openalex.org/I32366509']}], 'countries': ['CZ'], 'is_corresponding': True, 'raw_author_name': 'Irena Szarowská', 'raw_affiliation_strings': ['Silesian   University'], 'affiliations': [{'raw_affiliation_string': 'Silesian   University', 'institution_ids': ['https://openalex.org/I32366509']}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 1, 'corresponding_author_ids': ['https://openalex.org/A5025879837'], 'corresponding_institution_ids': ['https://openalex.org/I32366509'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.0, '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': 64}, 'biblio': {'volume': None, 'issue': None, 'first_page': None, 'last_page': None}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11461', 'display_name': 'Local Government Finance and Decentralization', 'score': 0.9996, 'subfield': {'id': 'https://openalex.org/subfields/3320', 'display_name': 'Political Science and International Relations'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, 'topics': [{'id': 'https://openalex.org/T11461', 'display_name': 'Local Government Finance and Decentralization', 'score': 0.9996, 'subfield': {'id': 'https://openalex.org/subfields/3320', 'display_name': 'Political Science and International Relations'}, 'field': {'id': 'https://openalex.org/fields/33', 'display_name': 'Social Sciences'}, 'domain': {'id': 'https://openalex.org/domains/2', 'display_name': 'Social Sciences'}}, {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.9985, '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': 'Fiscal Policy and Economic Growth', 'score': 0.9984, '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-harmonization', 'display_name': 'Tax harmonization', 'score': 0.7598784}, {'id': 'https://openalex.org/keywords/excise', 'display_name': 'Excise', 'score': 0.45646775}], 'concepts': [{'id': 'https://openalex.org/C2776462828', 'wikidata': 'https://www.wikidata.org/wiki/Q933216', 'display_name': 'Tax competition', 'level': 4, 'score': 0.8176838}, {'id': 'https://openalex.org/C2776082968', 'wikidata': 'https://www.wikidata.org/wiki/Q7689438', 'display_name': 'Tax harmonization', 'level': 5, 'score': 0.7598784}, {'id': 'https://openalex.org/C113216237', 'wikidata': 'https://www.wikidata.org/wiki/Q1771708', 'display_name': 'Indirect tax', 'level': 3, 'score': 0.74557155}, {'id': 'https://openalex.org/C111326686', 'wikidata': 'https://www.wikidata.org/wiki/Q128635', 'display_name': 'Value-added tax', 'level': 2, 'score': 0.694417}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.670069}, {'id': 'https://openalex.org/C55214782', 'wikidata': 'https://www.wikidata.org/wiki/Q46257', 'display_name': 'Ad valorem tax', 'level': 3, 'score': 0.60822916}, {'id': 'https://openalex.org/C193681711', 'wikidata': 'https://www.wikidata.org/wiki/Q926871', 'display_name': 'Direct tax', 'level': 3, 'score': 0.60364527}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.59494567}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.58426005}, {'id': 'https://openalex.org/C162077342', 'wikidata': 'https://www.wikidata.org/wiki/Q1062630', 'display_name': 'Tax credit', 'level': 2, 'score': 0.5326827}, {'id': 'https://openalex.org/C51303962', 'wikidata': 'https://www.wikidata.org/wiki/Q1242836', 'display_name': 'Double taxation', 'level': 2, 'score': 0.46913}, {'id': 'https://openalex.org/C2778302417', 'wikidata': 'https://www.wikidata.org/wiki/Q159579', 'display_name': 'Excise', 'level': 2, 'score': 0.45646775}, {'id': 'https://openalex.org/C121964417', 'wikidata': 'https://www.wikidata.org/wiki/Q385503', 'display_name': 'Tax revenue', 'level': 2, 'score': 0.4367947}, {'id': 'https://openalex.org/C18547055', 'wikidata': 'https://www.wikidata.org/wiki/Q47417', 'display_name': 'International economics', 'level': 1, 'score': 0.3411541}, {'id': 'https://openalex.org/C139719470', 'wikidata': 'https://www.wikidata.org/wiki/Q39680', 'display_name': 'Macroeconomics', 'level': 1, 'score': 0.17482111}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'http://www.opf.slu.cz/kfi/icfb/proc2009/pdf/41_Szarowska.pdf', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/17', 'display_name': 'Partnerships for the goals', 'score': 0.45}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 8, 'referenced_works': ['https://openalex.org/W1517329371', 'https://openalex.org/W2069215639', 'https://openalex.org/W2081714882', 'https://openalex.org/W2167185599', 'https://openalex.org/W2176711458', 'https://openalex.org/W2355766456', 'https://openalex.org/W2791524991', 'https://openalex.org/W2954324852'], 'related_works': ['https://openalex.org/W3135517526', 'https://openalex.org/W3125028148', 'https://openalex.org/W3123522473', 'https://openalex.org/W3121733467', 'https://openalex.org/W3021724978', 'https://openalex.org/W2954000816', 'https://openalex.org/W2948540225', 'https://openalex.org/W2896340843', 'https://openalex.org/W2801547155', 'https://openalex.org/W2726083348', 'https://openalex.org/W2247763434', 'https://openalex.org/W2169011257', 'https://openalex.org/W1877063596', 'https://openalex.org/W1828823504', 'https://openalex.org/W1828814836', 'https://openalex.org/W1785198655', 'https://openalex.org/W1746482151', 'https://openalex.org/W1594776686', 'https://openalex.org/W1582981763', 'https://openalex.org/W124160285'], 'abstract_inverted_index': {'This': [0], 'article': [1], 'shortly': [2], 'summarizes': [3], 'basic': [4, 28], 'theoretic': [5], 'approaches': [6, 36], 'to': [7, 37], 'tax': [8, 17, 33, 38, 51, 57, 80, 88, 101, 110], 'burden': [9, 18, 34, 39], 'and': [10, 14, 35, 40, 42, 50, 59, 86, 90, 103, 122, 169], 'competition.': [11], 'The': [12, 53, 73, 108], 'level': [13, 31, 104], 'structure': [15], 'of': [16, 30, 32, 63, 70, 79, 96, 112, 126, 135, 149, 165], 'is': [19], 'often': [20], 'discussed.': [21], 'In': [22], 'economic': [23, 48], 'theory': [24], 'there': [25], 'are': [26], 'two': [27], 'opinions': [29], 'competition': [41, 58, 81], 'its': [43], 'impact': [44, 78], 'on': [45, 66, 93, 99, 105], 'capital': [46, 97, 100], 'flows,': [47], 'activity': [49], 'base.': [52], 'first': [54], 'opinion': [55, 75], 'prefers': [56, 87, 115], '„tax': [60], 'game“': [61], 'because': [62], 'positive': [64], 'effects': [65], 'public': [67, 106], 'expenditure,': [68], 'reducing': [69], 'noneffective': [71], 'activities.': [72], 'second': [74], 'highlights': [76], 'the': [77, 113, 144, 147, 163, 166], 'in': [82, 162], 'a': [83, 159], 'negative': [84, 94], 'way': [85], 'harmonization': [89], 'puts': [91], 'stress': [92], 'influence': [95], 'mobility': [98], 'rates': [102], 'expenditure.': [107], 'present': [109], 'policy': [111], 'EU': [114], 'revenue': [116, 136, 150], 'from': [117, 137, 151, 155], 'indirect': [118, 127], 'taxes': [119, 128, 139], '(e.g.': [120], 'VAT': [121], 'excise': [123], 'taxes),': [124], 'value': [125, 148], 'has': [129, 140, 158], 'continuously': [130], 'increased': [131], 'since': [132], '2001.': [133], 'Development': [134], 'direct': [138], 'been': [141], 'fluctuating.': [142], 'On': [143], 'other': [145], 'hand,': [146], 'quasi': [152], 'taxes,': [153], 'mainly': [154], 'social': [156], 'contributions,': [157], 'steady': [160], 'development': [161], 'countries': [164], 'European': [167], 'Union': [168], 'it': [170], 'only': [171], 'decreases': [172], 'very': [173], 'slowly.': [174]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W2123655429', 'counts_by_year': [], 'updated_date': '2024-12-06T04:04:56.157714', 'created_date': '2016-06-24'}