Publication Information

{'id': 'https://openalex.org/W3122776494', 'doi': 'https://doi.org/10.3386/w6465', 'title': 'Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax', 'display_name': 'Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax', 'publication_year': 1998, 'publication_date': '1998-03-01', 'ids': {'openalex': 'https://openalex.org/W3122776494', 'doi': 'https://doi.org/10.3386/w6465', 'mag': '3122776494'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.3386/w6465', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'report', 'type_crossref': 'report', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'bronze', 'oa_url': 'https://doi.org/10.3386/w6465', 'any_repository_has_fulltext': True}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5102444952', 'display_name': 'David Bradford', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': True, 'raw_author_name': 'David Bradford', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': ['https://openalex.org/A5102444952'], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': None, 'has_fulltext': False, 'cited_by_count': 22, 'citation_normalized_percentile': {'value': 0.507692, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 85, 'max': 86}, '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 Taxation and Avoidance', 'score': 0.9092, '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 Taxation and Avoidance', 'score': 0.9092, '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/C2780598303', 'wikidata': 'https://www.wikidata.org/wiki/Q65921492', 'display_name': 'Flexibility (engineering)', 'level': 2, 'score': 0.54567087}, {'id': 'https://openalex.org/C113216237', 'wikidata': 'https://www.wikidata.org/wiki/Q1771708', 'display_name': 'Indirect tax', 'level': 3, 'score': 0.51028347}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.4938429}, {'id': 'https://openalex.org/C556758197', 'wikidata': 'https://www.wikidata.org/wiki/Q580018', 'display_name': 'Monetary economics', 'level': 1, 'score': 0.48790857}, {'id': 'https://openalex.org/C55214782', 'wikidata': 'https://www.wikidata.org/wiki/Q46257', 'display_name': 'Ad valorem tax', 'level': 3, 'score': 0.4825396}, {'id': 'https://openalex.org/C163428354', 'wikidata': 'https://www.wikidata.org/wiki/Q1047513', 'display_name': 'Cash flow', 'level': 2, 'score': 0.45548055}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.43077442}, {'id': 'https://openalex.org/C162077342', 'wikidata': 'https://www.wikidata.org/wiki/Q1062630', 'display_name': 'Tax credit', 'level': 2, 'score': 0.42893314}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.32905203}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.22263774}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.14900106}, {'id': 'https://openalex.org/C187736073', 'wikidata': 'https://www.wikidata.org/wiki/Q2920921', 'display_name': 'Management', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 5, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.3386/w6465', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, {'is_oa': True, 'landing_page_url': 'http://papers.nber.org/papers/w6465.pdf', 'pdf_url': 'http://papers.nber.org/papers/w6465.pdf', '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': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'https://www.cesifo.org/DocDL/WP148.PDF', 'pdf_url': 'https://www.cesifo.org/DocDL/WP148.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}, {'is_oa': True, 'landing_page_url': 'http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.1000.164', 'pdf_url': 'http://www.nber.org/chapters/c10916.pdf', 'source': {'id': 'https://openalex.org/S4306400349', 'display_name': 'CiteSeer X (The Pennsylvania State University)', 'issn_l': None, 'issn': None, 'is_oa': True, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/I130769515', 'host_organization_name': 'Pennsylvania State University', 'host_organization_lineage': ['https://openalex.org/I130769515'], 'host_organization_lineage_names': ['Pennsylvania State University'], 'type': 'repository'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'http://www.nber.org/papers/w6465.pdf', 'pdf_url': 'http://www.nber.org/papers/w6465.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': 'https://doi.org/10.3386/w6465', 'pdf_url': None, 'source': None, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [{'score': 0.49, 'display_name': 'No poverty', 'id': 'https://metadata.un.org/sdg/1'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 18, 'referenced_works': ['https://openalex.org/W1536746191', 'https://openalex.org/W1546944536', 'https://openalex.org/W1561324832', 'https://openalex.org/W1567594430', 'https://openalex.org/W1579305853', 'https://openalex.org/W1589054956', 'https://openalex.org/W2034124074', 'https://openalex.org/W2067165811', 'https://openalex.org/W2067308746', 'https://openalex.org/W2080840379', 'https://openalex.org/W2129726385', 'https://openalex.org/W2132708156', 'https://openalex.org/W2264797350', 'https://openalex.org/W2795575964', 'https://openalex.org/W3121532501', 'https://openalex.org/W3122165247', 'https://openalex.org/W3139218214', 'https://openalex.org/W82278391'], 'related_works': ['https://openalex.org/W94754525', 'https://openalex.org/W3007678799', 'https://openalex.org/W2887526942', 'https://openalex.org/W2766388923', 'https://openalex.org/W2510631830', 'https://openalex.org/W2373477813', 'https://openalex.org/W2358834871', 'https://openalex.org/W2262309686', 'https://openalex.org/W2226426951', 'https://openalex.org/W1995174172'], 'abstract_inverted_index': {'The': [0], 'difficulty': [1], 'of': [2, 33, 76, 86, 93, 111, 116, 127, 145, 155, 159, 169], 'making': [3], 'a': [4, 10, 21, 64, 67, 71, 87, 98, 117, 148], 'transition': [5, 72, 94, 146], 'from': [6, 100, 105, 130], 'an': [7, 17, 46, 53, 101], 'income-type': [8], 'to': [9, 19, 66, 132, 147, 152], 'consumption-type': [11], 'tax': [12, 48, 55, 103, 119, 129, 150], 'is': [13, 29, 120, 136], 'often': [14], 'cited': [15], 'as': [16, 123], 'obstacle': [18], 'such': [20], 'change': [22, 107], 'in': [23, 108], 'policy.': [24], 'Put': [25], 'simply,': [26], 'the': [27, 30, 57, 83, 90, 109, 121, 125, 139, 143, 153, 157, 167], 'problem': [28, 144, 154], 'double': [31], 'taxation': [32], 'old': [34, 37], 'savings': [35], 'or': [36], 'capital.': [38], 'A': [39], 'person': [40], 'who': [41], 'has': [42], 'accumulated': [43], 'wealth': [44], 'under': [45, 63], 'income': [47, 102], 'will': [49], 'be': [50], 'hit': [51], 'with': [52, 97], 'extra': [54], 'on': [56], 'consumption': [58, 68, 88, 118, 128, 149, 160], 'financed': [59], 'by': [60], 'that': [61, 171], 'accumulation': [62], 'shift': [65, 99], 'tax.': [69, 112, 161], 'Such': [70], 'effect': [73], 'raises': [74], 'issues': [75], 'equity,': [77], 'political': [78], 'feasibility,': [79], 'and': [80], 'efficiency.': [81], 'In': [82, 162], 'typical': [84], 'implementation': [85], 'tax,': [89], 'same': [91, 122], 'sorts': [92], 'phenomena': [95], 'associated': [96], 'follow': [104], 'any': [106], 'rate': [110, 126, 135, 158], 'That': [113], 'is,': [114], 'introduction': [115], 'raising': [124], 'zero': [131], 'whatever': [133], 'positive': [134], 'envisioned': [137], 'for': [138], 'new': [140], 'system.': [141], 'Consequently,': [142], 'generalizes': [151], 'changing': [156], 'this': [163], 'paper': [164], 'I': [165], 'consider': [166], 'design': [168], 'rules': [170], 'render': [172], 'consumpti...': [173]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3122776494', 'counts_by_year': [], 'updated_date': '2024-12-11T09:16:36.358774', 'created_date': '2021-02-01'}