Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W288732577', 'doi': None, 'title': 'Small Business Tax Benefits: Overview and Economic Analysis', 'display_name': 'Small Business Tax Benefits: Overview and Economic Analysis', 'publication_year': 2004, 'publication_date': '2004-03-03', 'ids': {'openalex': 'https://openalex.org/W288732577', 'mag': '288732577'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://digital.library.unt.edu/ark:/67531/metacrs7379/m1/1/high_res_d/RL32254_2004Mar03.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/A5035378079', 'display_name': 'Gary Guenther', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'Gary Guenther', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5035378079'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 0.706, 'has_fulltext': False, 'cited_by_count': 1, 'citation_normalized_percentile': {'value': 0.675666, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 61, 'max': 68}, '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': 0.8583, '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': 0.8583, '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': 0.8301, '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': 0.8149, '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': 0.550684}, {'id': 'https://openalex.org/keywords/optimal-taxation', 'display_name': 'Optimal Taxation', 'score': 0.533595}, {'id': 'https://openalex.org/keywords/economic-analysis', 'display_name': 'Economic analysis', 'score': 0.49567473}], 'concepts': [{'id': 'https://openalex.org/C2985697011', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economic analysis', 'level': 2, 'score': 0.49567473}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.47357354}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.42906934}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.3365755}, {'id': 'https://openalex.org/C167562979', 'wikidata': 'https://www.wikidata.org/wiki/Q271857', 'display_name': 'Classical economics', 'level': 1, 'score': 0.08865836}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://digital.library.unt.edu/ark:/67531/metacrs7379/m1/1/high_res_d/RL32254_2004Mar03.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': [{'score': 0.47, 'id': 'https://metadata.un.org/sdg/8', 'display_name': 'Decent work and economic growth'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W656329868', 'https://openalex.org/W633664017', 'https://openalex.org/W615246575', 'https://openalex.org/W404948728', 'https://openalex.org/W3186021361', 'https://openalex.org/W3167230965', 'https://openalex.org/W3137810555', 'https://openalex.org/W3127917354', 'https://openalex.org/W3010851115', 'https://openalex.org/W2979915685', 'https://openalex.org/W2948083582', 'https://openalex.org/W2760636964', 'https://openalex.org/W2757048987', 'https://openalex.org/W2722525251', 'https://openalex.org/W2464363457', 'https://openalex.org/W2381521565', 'https://openalex.org/W2368698816', 'https://openalex.org/W19909068', 'https://openalex.org/W1975777606', 'https://openalex.org/W1531611710'], 'abstract_inverted_index': None, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W288732577', 'counts_by_year': [], 'updated_date': '2024-09-19T05:56:04.208823', 'created_date': '2016-06-24'}