Get quick answers to your questions about the article from our AI researcher chatbot
{'id': 'https://openalex.org/W3125195061', 'doi': 'https://doi.org/10.36644/mlr.118.5.constitutional', 'title': 'A Constitutional Wealth Tax', 'display_name': 'A Constitutional Wealth Tax', 'publication_year': 2020, 'publication_date': '2020-01-01', 'ids': {'openalex': 'https://openalex.org/W3125195061', 'doi': 'https://doi.org/10.36644/mlr.118.5.constitutional', 'mag': '3125195061'}, 'language': 'en', 'primary_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.36644/mlr.118.5.constitutional', 'pdf_url': 'https://repository.law.umich.edu/cgi/viewcontent.cgi?article=5392&context=mlr', 'source': {'id': 'https://openalex.org/S69429964', 'display_name': 'Michigan Law Review', 'issn_l': '0026-2234', 'issn': ['0026-2234', '1939-8557'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315934', 'host_organization_name': 'University of Michigan Law School', 'host_organization_lineage': ['https://openalex.org/P4310316579', 'https://openalex.org/P4310315934'], 'host_organization_lineage_names': ['University of Michigan', 'University of Michigan Law School'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'type': 'article', 'type_crossref': 'journal-article', 'indexed_in': ['crossref'], 'open_access': {'is_oa': True, 'oa_status': 'bronze', 'oa_url': 'https://repository.law.umich.edu/cgi/viewcontent.cgi?article=5392&context=mlr', 'any_repository_has_fulltext': False}, 'authorships': [{'author_position': 'first', 'author': {'id': 'https://openalex.org/A5091385663', 'display_name': 'Ari D. Glogower', 'orcid': None}, 'institutions': [{'id': 'https://openalex.org/I52357470', 'display_name': 'The Ohio State University', 'ror': 'https://ror.org/00rs6vg23', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I52357470']}, {'id': 'https://openalex.org/I205023500', 'display_name': 'Chicago Kent College of Law', 'ror': 'https://ror.org/0062tv278', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I205023500']}, {'id': 'https://openalex.org/I204250578', 'display_name': 'University of California, Irvine', 'ror': 'https://ror.org/04gyf1771', 'country_code': 'US', 'type': 'education', 'lineage': ['https://openalex.org/I204250578']}], 'countries': ['US'], 'is_corresponding': True, 'raw_author_name': 'Ari Glogower', 'raw_affiliation_strings': ['Ohio State University Moritz College of', 'School of Law Tax Colloquium, and the Ohio State University Moritz College of Law Junior', 'The Ohio State University Moritz College of Law.', 'participants at the Uni-versity of Pennsylvania Law School Tax Law and Policy Workshop Series, the Loyola Law School, Los Angeles Tax Policy Colloquium, the Northwestern Pritzker School of Law Ad-vanced Topics in Taxation Colloquium Series,', 'the University of California, the UC Irvine'], 'affiliations': [{'raw_affiliation_string': 'The Ohio State University Moritz College of Law.', 'institution_ids': ['https://openalex.org/I52357470']}, {'raw_affiliation_string': 'Ohio State University Moritz College of', 'institution_ids': []}, {'raw_affiliation_string': 'participants at the Uni-versity of Pennsylvania Law School Tax Law and Policy Workshop Series, the Loyola Law School, Los Angeles Tax Policy Colloquium, the Northwestern Pritzker School of Law Ad-vanced Topics in Taxation Colloquium Series,', 'institution_ids': ['https://openalex.org/I205023500']}, {'raw_affiliation_string': 'the University of California, the UC Irvine', 'institution_ids': ['https://openalex.org/I204250578']}, {'raw_affiliation_string': 'School of Law Tax Colloquium, and the Ohio State University Moritz College of Law Junior', 'institution_ids': []}]}], 'institution_assertions': [], 'countries_distinct_count': 1, 'institutions_distinct_count': 3, 'corresponding_author_ids': ['https://openalex.org/A5091385663'], 'corresponding_institution_ids': ['https://openalex.org/I52357470', 'https://openalex.org/I205023500', 'https://openalex.org/I204250578'], 'apc_list': None, 'apc_paid': None, 'fwci': 0.943, 'has_fulltext': True, 'fulltext_origin': 'pdf', 'cited_by_count': 5, 'citation_normalized_percentile': {'value': 0.733013, 'is_in_top_1_percent': False, 'is_in_top_10_percent': False}, 'cited_by_percentile_year': {'min': 79, 'max': 81}, 'biblio': {'volume': None, 'issue': '118.5', 'first_page': '717', 'last_page': '717'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.9714, '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': 0.9714, '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/T13445', 'display_name': 'American Constitutional Law and Politics', 'score': 0.9671, '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/T13138', 'display_name': 'Legal and Constitutional Studies', 'score': 0.9609, '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/taxable-income', 'display_name': 'Taxable income', 'score': 0.6430914}], 'concepts': [{'id': 'https://openalex.org/C157263771', 'wikidata': 'https://www.wikidata.org/wiki/Q1313706', 'display_name': 'Taxable income', 'level': 2, 'score': 0.6430914}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.618289}, {'id': 'https://openalex.org/C193681711', 'wikidata': 'https://www.wikidata.org/wiki/Q926871', 'display_name': 'Direct tax', 'level': 3, 'score': 0.5958348}, {'id': 'https://openalex.org/C113216237', 'wikidata': 'https://www.wikidata.org/wiki/Q1771708', 'display_name': 'Indirect tax', 'level': 3, 'score': 0.5685599}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.56654507}, {'id': 'https://openalex.org/C74939039', 'wikidata': 'https://www.wikidata.org/wiki/Q7603703', 'display_name': 'State income tax', 'level': 3, 'score': 0.5419096}, {'id': 'https://openalex.org/C111326686', 'wikidata': 'https://www.wikidata.org/wiki/Q128635', 'display_name': 'Value-added tax', 'level': 2, 'score': 0.531558}, {'id': 'https://openalex.org/C55214782', 'wikidata': 'https://www.wikidata.org/wiki/Q46257', 'display_name': 'Ad valorem tax', 'level': 3, 'score': 0.5204242}, {'id': 'https://openalex.org/C514942387', 'wikidata': 'https://www.wikidata.org/wiki/Q329303', 'display_name': 'Tax avoidance', 'level': 3, 'score': 0.48899686}, {'id': 'https://openalex.org/C162077342', 'wikidata': 'https://www.wikidata.org/wiki/Q1062630', 'display_name': 'Tax credit', 'level': 2, 'score': 0.46031022}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.45040685}, {'id': 'https://openalex.org/C51303962', 'wikidata': 'https://www.wikidata.org/wiki/Q1242836', 'display_name': 'Double taxation', 'level': 2, 'score': 0.4303}, {'id': 'https://openalex.org/C2776360696', 'wikidata': 'https://www.wikidata.org/wiki/Q1938414', 'display_name': 'Taxpayer', 'level': 2, 'score': 0.4227648}, {'id': 'https://openalex.org/C67829756', 'wikidata': 'https://www.wikidata.org/wiki/Q1186690', 'display_name': 'National wealth', 'level': 2, 'score': 0.411761}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.23400587}, {'id': 'https://openalex.org/C139719470', 'wikidata': 'https://www.wikidata.org/wiki/Q39680', 'display_name': 'Macroeconomics', 'level': 1, 'score': 0.11827603}, {'id': 'https://openalex.org/C121955636', 'wikidata': 'https://www.wikidata.org/wiki/Q4116214', 'display_name': 'Accounting', 'level': 1, 'score': 0.0932}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': True, 'landing_page_url': 'https://doi.org/10.36644/mlr.118.5.constitutional', 'pdf_url': 'https://repository.law.umich.edu/cgi/viewcontent.cgi?article=5392&context=mlr', 'source': {'id': 'https://openalex.org/S69429964', 'display_name': 'Michigan Law Review', 'issn_l': '0026-2234', 'issn': ['0026-2234', '1939-8557'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315934', 'host_organization_name': 'University of Michigan Law School', 'host_organization_lineage': ['https://openalex.org/P4310316579', 'https://openalex.org/P4310315934'], 'host_organization_lineage_names': ['University of Michigan', 'University of Michigan Law School'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}], 'best_oa_location': {'is_oa': True, 'landing_page_url': 'https://doi.org/10.36644/mlr.118.5.constitutional', 'pdf_url': 'https://repository.law.umich.edu/cgi/viewcontent.cgi?article=5392&context=mlr', 'source': {'id': 'https://openalex.org/S69429964', 'display_name': 'Michigan Law Review', 'issn_l': '0026-2234', 'issn': ['0026-2234', '1939-8557'], 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': 'https://openalex.org/P4310315934', 'host_organization_name': 'University of Michigan Law School', 'host_organization_lineage': ['https://openalex.org/P4310316579', 'https://openalex.org/P4310315934'], 'host_organization_lineage_names': ['University of Michigan', 'University of Michigan Law School'], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'publishedVersion', 'is_accepted': True, 'is_published': True}, 'sustainable_development_goals': [{'id': 'https://metadata.un.org/sdg/1', 'score': 0.65, 'display_name': 'No poverty'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 3, 'referenced_works': ['https://openalex.org/W19360463', 'https://openalex.org/W2227057742', 'https://openalex.org/W3125035240'], 'related_works': ['https://openalex.org/W4250991742', 'https://openalex.org/W3147144202', 'https://openalex.org/W3124394039', 'https://openalex.org/W3121713978', 'https://openalex.org/W301229771', 'https://openalex.org/W2948034110', 'https://openalex.org/W2891562321', 'https://openalex.org/W2797843697', 'https://openalex.org/W2484860340', 'https://openalex.org/W179348667'], 'abstract_inverted_index': {'Policymakers': [0], 'and': [1, 26, 29, 210, 288], 'scholars': [2], 'are': [3], 'giving': [4], 'serious': [5], 'consideration': [6], 'to': [7, 34, 74, 215, 253, 285], 'a': [8, 49, 58, 61, 70, 92, 104, 115, 177, 236, 244, 297], 'federal': [9, 50], 'wealth': [10, 43, 51, 62, 66, 94, 106, 112, 141, 179, 230, 246, 287], 'tax.': [11, 247], 'Wealth': [12, 168, 193, 232], 'taxation': [13], 'could': [14, 109, 142, 171, 190, 227], 'address': [15], 'the': [16, 31, 77, 100, 151, 159, 173, 207, 219, 223, 240, 249, 258, 262, 275, 290, 293], 'harms': [17], 'from': [18], 'rising': [19], 'economic': [20, 27, 174], 'inequality,': [21], 'promote': [22], 'equality': [23], 'of': [24, 122, 161, 176, 206, 277, 292], 'social': [25], 'opportunity,': [28], 'raise': [30], 'revenue': [32], 'needed': [33], 'fund': [35], 'critical': [36], 'government': [37], 'programs.': [38], 'These': [39], 'reasons': [40], 'for': [41, 131], 'taxing': [42, 301], 'may': [44, 96], 'not': [45, 97], 'matter,': [46], 'however,': [47], 'if': [48], 'tax': [52, 59, 95, 111, 118, 164, 180, 216, 229, 264, 286], 'is': [53], 'unconstitutional.': [54], 'Scholars': [55], 'debate': [56], 'whether': [57], 'on': [60, 91, 120, 274, 299], 'base': [63, 147], '(a': [64], '“traditional': [65], 'tax”)': [67], 'would': [68, 251], 'be': [69], '“direct': [71], 'tax”': [72], 'subject': [73], 'apportionment': [75, 294], 'among': [76], 'states': [78], 'by': [79, 113, 197], 'population.': [80], 'This': [81, 125], 'Article': [82, 126], 'argues,': [83], 'in': [84], 'contrast,': [85], 'that': [86, 225], 'this': [87, 133], 'possible': [88], 'constitutional': [89, 186], 'restriction': [90], 'traditional': [93, 105, 178, 245], 'matter.': [98], 'If': [99], 'Court': [101, 189, 241, 250], 'struck': [102], 'down': [103, 192], 'tax,': [107, 209], 'Congress': [108, 226, 284], 'instead': [110, 228], 'adjusting': [114], 'taxpayer’s': [116, 140], 'income': [117, 146, 208, 217, 263], 'liability': [119], 'account': [121], 'her': [123, 144], 'wealth.': [124], 'describes': [127], 'three': [128], 'general': [129], 'methods': [130, 170, 195, 234], 'making': [132], 'adjustment': [134], '(collectively,': [135], '“Wealth': [136], 'Integration”': [137], 'methods).': [138], 'A': [139], 'affect': [143], 'taxable': [145], '(the': [148, 155, 165], '“Base': [149], 'Method”),': [150, 157], 'applicable': [152], 'rate': [153], 'schedule': [154], '“Rate': [156], 'or': [158], 'availability': [160], 'credits': [162], 'against': [163], '“Credit': [166], 'Method”).': [167], 'Integration': [169, 194, 233], 'replicate': [172], 'effects': [175], 'but': [181], 'with': [182], 'an': [183], 'intrinsically': [184], 'different': [185], 'analysis.': [187], 'The': [188], 'strike': [191], 'only': [196], 'overruling': [198], 'settled': [199], 'prior': [200], 'precedent,': [201], 'invalidating': [202], 'many': [203], 'current': [204], 'features': [205], 'fundamentally': [211, 256], 'restricting': [212, 257], 'Congress’s': [213, 300], 'power': [214], 'under': [218], 'Sixteenth': [220, 259], 'Amendment.': [221], 'Finally,': [222], 'possibility': [224], 'through': [231], 'provides': [235], 'new': [237], 'argument': [238], 'why': [239], 'should': [242], 'uphold': [243], 'Otherwise,': [248], 'have': [252], 'choose': [254], 'between': [255, 270], 'Amendment—and': [260], 'jeopardizing': [261], 'as': [265, 296], 'we': [266], 'know': [267], 'it—or': [268], 'distinguishing': [269], 'economically': [271], 'similar': [272], 'taxes': [273], 'basis': [276], 'their': [278], 'formal': [279], 'label': [280], 'while': [281], 'still': [282], 'allowing': [283], 'diminishing': [289], 'effect': [291], 'requirement': [295], 'restraint': [298], 'power.': [302]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W3125195061', 'counts_by_year': [{'year': 2024, 'cited_by_count': 2}, {'year': 2023, 'cited_by_count': 3}], 'updated_date': '2024-12-09T09:26:57.041336', 'created_date': '2021-02-01'}