Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W3124563011', 'doi': 'https://doi.org/10.17310/ntj.2001.4.09', 'title': 'Repatriation Taxes and Dividend Distortions', 'display_name': 'Repatriation Taxes and Dividend Distortions', 'publication_year': 2001, 'publication_date': '2001-12-01', 'ids': {'openalex': 'https://openalex.org/W3124563011', 'doi': 'https://doi.org/10.17310/ntj.2001.4.09', 'mag': '3124563011'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://doi.org/10.17310/ntj.2001.4.09', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S116184629', 'display_name': 'National Tax Journal', 'issn_l': '0028-0283', 'issn': ['0028-0283', '1944-7477'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310315672', 'host_organization_name': 'University of Chicago Press', 'host_organization_lineage': ['https://openalex.org/P4310315690', 'https://openalex.org/P4310315672'], 'host_organization_lineage_names': ['University of Chicago', 'University of Chicago Press'], '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': True, 'oa_status': 'green', 'oa_url': 'http://papers.nber.org/papers/w8507.pdf', 'any_repository_has_fulltext': True}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5112628038', 'display_name': 'Mihir A. Desai', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I136199984', 'display_name': 'Harvard University', 'ror': 'https://ror.org/03vek6s52', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I136199984']}, {'id': 'https://openalex.org/I1321305853', 'display_name': 'National Bureau of Economic Research', 'ror': 'https://ror.org/04grmx538', 'country_code': 'US', 'type': 'nonprofit', 'lineage': ['https://openalex.org/I1321305853']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'Mihir A. Desai', 'raw_affiliation_strings': ['Harvard University; National Bureau of Economic Research'], 'affiliations': [{'raw_affiliation_string': 'Harvard University; National Bureau of Economic Research', 'institution_ids': ['https://openalex.org/I136199984', 'https://openalex.org/I1321305853']}]}, {'author_position': 'middle', 'author': {'id': 'https://openalex.org/A5109864591', 'display_name': 'C. Fritz Foley', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I2801851002', 'display_name': 'Harvard University Press', 'ror': 'https://ror.org/006v7bf86', 'country_code': 'US', 'type': 'other', 'lineage': ['https://openalex.org/I136199984', 'https://openalex.org/I2801851002']}], 'countries': ['US'], 'is_corresponding': False, 'raw_author_name': 'C. Fritz Foley', 'raw_affiliation_strings': ['Harvard University ,'], 'affiliations': [{'raw_affiliation_string': 'Harvard University ,', 'institution_ids': ['https://openalex.org/I2801851002']}]}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5022920563', 'display_name': 'James R. Hines', 'orcid': 'https://orcid.org/0000-0001-9389-2957'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'James R. Hines,', 'raw_affiliation_strings': ['Harvard Business School'], 'affiliations': [{'raw_affiliation_string': 'Harvard Business School', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 3, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], 'apc_list': None, 'apc_paid': None, 'fwci': 14.182, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 194, 'citation_normalized_percentile': {'value': 0.999836, 'is_in_top_1_percent': True, 'is_in_top_10_percent': True}, 'cited_by_percentile_year': {'min': 98, 'max': 99}, 'biblio': {'volume': '54', 'issue': '4', 'first_page': '829', 'last_page': '851'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.9998, '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': 0.9998, '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/T11257', 'display_name': 'Taxation and Compliance Studies', 'score': 0.9886, '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/T10019', 'display_name': 'Corporate Finance and Governance', 'score': 0.9636, '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': [{'id': 'https://openalex.org/keywords/repatriation', 'display_name': 'Repatriation', 'score': 0.93780327}, {'id': 'https://openalex.org/keywords/retained-earnings', 'display_name': 'Retained earnings', 'score': 0.44300947}, {'id': 'https://openalex.org/keywords/parent-company', 'display_name': 'Parent company', 'score': 0.4207393}], 'concepts': [{'id': 'https://openalex.org/C2779306362', 'wikidata': 'https://www.wikidata.org/wiki/Q1331684', 'display_name': 'Repatriation', 'level': 2, 'score': 0.93780327}, {'id': 'https://openalex.org/C116168712', 'wikidata': 'https://www.wikidata.org/wiki/Q181201', 'display_name': 'Dividend', 'level': 2, 'score': 0.8060685}, {'id': 'https://openalex.org/C158016649', 'wikidata': 'https://www.wikidata.org/wiki/Q161726', 'display_name': 'Multinational corporation', 'level': 2, 'score': 0.69171274}, {'id': 'https://openalex.org/C126071100', 'wikidata': 'https://www.wikidata.org/wiki/Q658255', 'display_name': 'Subsidiary', 'level': 3, 'score': 0.6770014}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.5648229}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.55516815}, {'id': 'https://openalex.org/C145236788', 'wikidata': 'https://www.wikidata.org/wiki/Q28161', 'display_name': 'Labour economics', 'level': 1, 'score': 0.4762057}, {'id': 'https://openalex.org/C556758197', 'wikidata': 'https://www.wikidata.org/wiki/Q580018', 'display_name': 'Monetary economics', 'level': 1, 'score': 0.47552446}, {'id': 'https://openalex.org/C2778098874', 'wikidata': 'https://www.wikidata.org/wiki/Q240691', 'display_name': 'Retained earnings', 'level': 3, 'score': 0.44300947}, {'id': 'https://openalex.org/C28613373', 'wikidata': 'https://www.wikidata.org/wiki/Q219577', 'display_name': 'Parent company', 'level': 4, 'score': 0.4207393}, {'id': 'https://openalex.org/C144133560', 'wikidata': 'https://www.wikidata.org/wiki/Q4830453', 'display_name': 'Business', 'level': 0, 'score': 0.36177093}, {'id': 'https://openalex.org/C4249254', 'wikidata': 'https://www.wikidata.org/wiki/Q3044431', 'display_name': 'Demographic economics', 'level': 1, 'score': 0.3616518}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.14617538}, {'id': 'https://openalex.org/C199539241', 'wikidata': 'https://www.wikidata.org/wiki/Q7748', 'display_name': 'Law', 'level': 1, 'score': 0.083687186}, {'id': 'https://openalex.org/C17744445', 'wikidata': 'https://www.wikidata.org/wiki/Q36442', 'display_name': 'Political science', 'level': 0, 'score': 0.07545516}], 'mesh': [], 'locations_count': 3, 'locations': [{'is_oa': False, 'landing_page_url': 'https://doi.org/10.17310/ntj.2001.4.09', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S116184629', 'display_name': 'National Tax Journal', 'issn_l': '0028-0283', 'issn': ['0028-0283', '1944-7477'], 'is_oa': False, 'is_in_doaj': False, 'is_core': True, 'host_organization': 'https://openalex.org/P4310315672', 'host_organization_name': 'University of Chicago Press', 'host_organization_lineage': ['https://openalex.org/P4310315690', 'https://openalex.org/P4310315672'], 'host_organization_lineage_names': ['University of Chicago', 'University of Chicago Press'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': None, 'is_accepted': False, 'is_published': False}, {'is_oa': True, 'landing_page_url': 'http://papers.nber.org/papers/w8507.pdf', 'pdf_url': 'http://papers.nber.org/papers/w8507.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': 'mit', 'license_id': 'https://openalex.org/licenses/mit', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, {'is_oa': True, 'landing_page_url': 'http://www.nber.org/papers/w8507.pdf', 'pdf_url': 'http://www.nber.org/papers/w8507.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': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'http://papers.nber.org/papers/w8507.pdf', 'pdf_url': 'http://papers.nber.org/papers/w8507.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': 'mit', 'license_id': 'https://openalex.org/licenses/mit', 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 34, 'referenced_works': ['https://openalex.org/W136519590', 'https://openalex.org/W1526516874', 'https://openalex.org/W1552459396', 'https://openalex.org/W1594729651', 'https://openalex.org/W1603795821', 'https://openalex.org/W1888028085', 'https://openalex.org/W1980294449', 'https://openalex.org/W1987005168', 'https://openalex.org/W2006425849', 'https://openalex.org/W2047293690', 'https://openalex.org/W2056763091', 'https://openalex.org/W2059701133', 'https://openalex.org/W2084695533', 'https://openalex.org/W2086298426', 'https://openalex.org/W2094417878', 'https://openalex.org/W2099008490', 'https://openalex.org/W2099417853', 'https://openalex.org/W2127108760', 'https://openalex.org/W2223768511', 'https://openalex.org/W2469935171', 'https://openalex.org/W288224810', 'https://openalex.org/W2890299060', 'https://openalex.org/W3024153450', 'https://openalex.org/W3024654947', 'https://openalex.org/W3121203129', 'https://openalex.org/W3122316814', 'https://openalex.org/W3123245254', 'https://openalex.org/W3123414436', 'https://openalex.org/W3123442065', 'https://openalex.org/W3124666801', 'https://openalex.org/W3126019396', 'https://openalex.org/W4298863114', 'https://openalex.org/W4301858457', 'https://openalex.org/W646670893'], 'related_works': ['https://openalex.org/W4244436404', 'https://openalex.org/W3124563011', 'https://openalex.org/W3124438546', 'https://openalex.org/W3115870928', 'https://openalex.org/W3094756254', 'https://openalex.org/W2993186617', 'https://openalex.org/W2511703004', 'https://openalex.org/W2093064712', 'https://openalex.org/W2019112970', 'https://openalex.org/W1244410105'], 'abstract_inverted_index': {'This': [0, 54, 141], 'paper': [1], 'analyzes': [2], 'the': [3, 12, 23, 43, 81, 88, 103, 155, 172], 'effect': [4, 82], 'of': [5, 15, 26, 83, 90, 105, 116, 119, 165], 'repatriation': [6, 58, 84, 131, 144], 'taxes': [7, 22, 35, 40, 59, 85, 145], 'on': [8, 42], 'dividend': [9, 148], 'payments': [10], 'by': [11, 86, 101, 150], 'foreign': [13, 24, 33, 64, 91, 106, 117, 178], 'affiliates': [14, 48, 118], 'American': [16, 27], 'multinational': [17], 'firms.': [18], 'The': [19], 'United': [20, 173], 'States': [21, 174], 'incomes': [25], 'companies,': [28], 'grants': [29], 'credits': [30], 'for': [31, 46], 'any': [32, 39], 'income': [34, 179], 'paid,': [36], 'and': [37, 67, 100, 108], 'defers': [38], 'due': [41], 'unrepatriated': [44], 'earnings': [45], 'those': [47], 'that': [49, 60, 68, 93, 127, 143], 'are': [50, 94, 134], 'separately': [51], 'incorporated': [52, 107], 'abroad.': [53], 'system': [55], 'thereby': [56], 'imposes': [57], 'vary': [61], 'inversely': [62], 'with': [63, 136], 'tax': [65, 98, 132], 'rates': [66, 99, 133], 'differ': [69], 'across': [70], 'organizational': [71], 'forms.': [72], 'As': [73], 'a': [74, 113], 'consequence,': [75], 'it': [76], 'is': [77], 'possible': [78], 'to': [79, 96, 124, 162, 176], 'measure': [80], 'comparing': [87, 102], 'behavior': [89, 104], 'subsidiaries': [92], 'subject': [95], 'different': [97], 'unincorporated': [109], 'affiliates.': [110], 'Evidence': [111], 'from': [112, 122, 180], 'large': [114], 'panel': [115], 'U.S.': [120], 'firms': [121], '1982': [123], '1997': [125], 'indicates': [126], '1': [128, 137], 'percent': [129, 138, 164], 'lower': [130], 'associated': [135], 'higher': [139], 'dividends.': [140, 166], 'implies': [142], 'reduce': [146], 'aggregate': [147], 'payouts': [149], '12.8': [151], 'percent,': [152], 'and,': [153], 'in': [154], 'process,': [156], 'generate': [157], 'annual': [158], 'efficiency': [159], 'losses': [160], 'equal': [161], '2.5': [163], 'These': [167], 'effects': [168], 'would': [169], 'disappear': [170], 'if': [171], 'were': [175], 'exempt': [177], 'taxation.': [181]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3124563011', 'counts_by_year': [{'year': 2024, 'cited_by_count': 3}, {'year': 2023, 'cited_by_count': 3}, {'year': 2022, 'cited_by_count': 2}, {'year': 2021, 'cited_by_count': 3}, {'year': 2020, 'cited_by_count': 4}, {'year': 2019, 'cited_by_count': 5}, {'year': 2018, 'cited_by_count': 7}, {'year': 2017, 'cited_by_count': 10}, {'year': 2016, 'cited_by_count': 8}, {'year': 2015, 'cited_by_count': 10}, {'year': 2014, 'cited_by_count': 9}, {'year': 2013, 'cited_by_count': 11}, {'year': 2012, 'cited_by_count': 12}], 'updated_date': '2024-12-25T23:00:26.830578', 'created_date': '2021-02-01'}