Publication Information

{'id': 'https://openalex.org/W599136132', 'doi': None, 'title': 'The Austrian Tax System – Reform Perspectives', 'display_name': 'The Austrian Tax System – Reform Perspectives', 'publication_year': 2015, 'publication_date': '2015-01-01', 'ids': {'openalex': 'https://openalex.org/W599136132', 'mag': '599136132'}, 'language': 'en', 'primary_location': {'is_oa': False, 'landing_page_url': 'https://econpapers.repec.org/article/wfomonber/y_3a2015_3ai_3a2_3ap_3a127-135.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306534798', 'display_name': 'WIFO Monatsberichte (monthly reports)', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}, 'type': 'article', 'type_crossref': 'posted-content', '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/A5029586537', 'display_name': 'Angela Köppl', 'orcid': None}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Angela Köppl', 'raw_affiliation_strings': [], 'affiliations': []}, {'author_position': 'last', 'author': {'id': 'https://openalex.org/A5007724534', 'display_name': 'Margit Schratzenstaller', 'orcid': 'https://orcid.org/0000-0002-0886-1214'}, 'institutions': [], 'countries': [], 'is_corresponding': False, 'raw_author_name': 'Margit Schratzenstaller', 'raw_affiliation_strings': [], 'affiliations': []}], 'institution_assertions': [], 'countries_distinct_count': 0, 'institutions_distinct_count': 0, 'corresponding_author_ids': [], 'corresponding_institution_ids': [], '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': 66}, 'biblio': {'volume': '88', 'issue': '2', 'first_page': '127', 'last_page': '135'}, 'is_retracted': False, 'is_paratext': False, 'primary_topic': {'id': 'https://openalex.org/T11508', 'display_name': 'Corporate Taxation and Avoidance', 'score': 0.8804, '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': 0.8804, '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/T14166', 'display_name': 'European Monetary and Fiscal Policies', 'score': 0.7932, 'subfield': {'id': 'https://openalex.org/subfields/2003', 'display_name': 'Finance'}, '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/T14030', 'display_name': 'Taxation and Legal Issues', 'score': 0.7814, '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/tax-deferral', 'display_name': 'Tax deferral', 'score': 0.5843286}], 'concepts': [{'id': 'https://openalex.org/C195487862', 'wikidata': 'https://www.wikidata.org/wiki/Q850210', 'display_name': 'Revenue', 'level': 2, 'score': 0.71009815}, {'id': 'https://openalex.org/C162324750', 'wikidata': 'https://www.wikidata.org/wiki/Q8134', 'display_name': 'Economics', 'level': 0, 'score': 0.703962}, {'id': 'https://openalex.org/C2781426361', 'wikidata': 'https://www.wikidata.org/wiki/Q5326940', 'display_name': 'Earnings', 'level': 2, 'score': 0.68776494}, {'id': 'https://openalex.org/C551662922', 'wikidata': 'https://www.wikidata.org/wiki/Q2346630', 'display_name': 'Tax reform', 'level': 2, 'score': 0.604414}, {'id': 'https://openalex.org/C167116941', 'wikidata': 'https://www.wikidata.org/wiki/Q7689426', 'display_name': 'Tax deferral', 'level': 5, 'score': 0.5843286}, {'id': 'https://openalex.org/C100001284', 'wikidata': 'https://www.wikidata.org/wiki/Q2248246', 'display_name': 'Public economics', 'level': 1, 'score': 0.5309153}, {'id': 'https://openalex.org/C121964417', 'wikidata': 'https://www.wikidata.org/wiki/Q385503', 'display_name': 'Tax revenue', 'level': 2, 'score': 0.5009401}, {'id': 'https://openalex.org/C175291020', 'wikidata': 'https://www.wikidata.org/wiki/Q1156822', 'display_name': 'Offset (computer science)', 'level': 2, 'score': 0.49184442}, {'id': 'https://openalex.org/C139719470', 'wikidata': 'https://www.wikidata.org/wiki/Q39680', 'display_name': 'Macroeconomics', 'level': 1, 'score': 0.33729118}, {'id': 'https://openalex.org/C105639569', 'wikidata': 'https://www.wikidata.org/wiki/Q582577', 'display_name': 'Economic policy', 'level': 1, 'score': 0.32952005}, {'id': 'https://openalex.org/C74939039', 'wikidata': 'https://www.wikidata.org/wiki/Q7603703', 'display_name': 'State income tax', 'level': 3, 'score': 0.223811}, {'id': 'https://openalex.org/C10138342', 'wikidata': 'https://www.wikidata.org/wiki/Q43015', 'display_name': 'Finance', 'level': 1, 'score': 0.20169541}, {'id': 'https://openalex.org/C172008318', 'wikidata': 'https://www.wikidata.org/wiki/Q3683077', 'display_name': 'Gross income', 'level': 4, 'score': 0.16042599}, {'id': 'https://openalex.org/C41008148', 'wikidata': 'https://www.wikidata.org/wiki/Q21198', 'display_name': 'Computer science', 'level': 0, 'score': 0.0}, {'id': 'https://openalex.org/C199360897', 'wikidata': 'https://www.wikidata.org/wiki/Q9143', 'display_name': 'Programming language', 'level': 1, 'score': 0.0}], 'mesh': [], 'locations_count': 1, 'locations': [{'is_oa': False, 'landing_page_url': 'https://econpapers.repec.org/article/wfomonber/y_3a2015_3ai_3a2_3ap_3a127-135.htm', 'pdf_url': None, 'source': {'id': 'https://openalex.org/S4306534798', 'display_name': 'WIFO Monatsberichte (monthly reports)', 'issn_l': None, 'issn': None, 'is_oa': False, 'is_in_doaj': False, 'is_core': False, 'host_organization': None, 'host_organization_name': None, 'host_organization_lineage': [], 'host_organization_lineage_names': [], 'type': 'journal'}, 'license': None, 'license_id': None, 'version': 'submittedVersion', 'is_accepted': False, 'is_published': False}], 'best_oa_location': None, 'sustainable_development_goals': [{'display_name': 'Decent work and economic growth', 'score': 0.71, 'id': 'https://metadata.un.org/sdg/8'}], 'grants': [], 'datasets': [], 'versions': [], 'referenced_works_count': 0, 'referenced_works': [], 'related_works': ['https://openalex.org/W3150725988', 'https://openalex.org/W3140580213', 'https://openalex.org/W3125571298', 'https://openalex.org/W3125128175', 'https://openalex.org/W3122380165', 'https://openalex.org/W3007999210', 'https://openalex.org/W2927364939', 'https://openalex.org/W2801547155', 'https://openalex.org/W2766388923', 'https://openalex.org/W2510631830', 'https://openalex.org/W2377965243', 'https://openalex.org/W2364887905', 'https://openalex.org/W2242228558', 'https://openalex.org/W2170355339', 'https://openalex.org/W2128000843', 'https://openalex.org/W1675201686', 'https://openalex.org/W1571529855', 'https://openalex.org/W1546718370', 'https://openalex.org/W1500498705', 'https://openalex.org/W1485952867'], 'abstract_inverted_index': {'A': [0], 'key': [1], 'objective': [2], 'of': [3, 6, 15, 59, 71, 81, 89, 96, 124, 134, 147], 'a': [4, 21, 68, 72, 79, 94, 125], 'reform': [5, 91, 128], 'the': [7, 13, 16, 24, 53, 83, 97, 122, 132, 145, 148, 151, 159, 161, 165, 174], 'Austrian': [8], 'tax': [73], 'system': [10, 74], 'should': [11, 41, 63, 92], 'be': [12, 93, 111, 156, 169], 'improvement': [14], 'structure.': [18], 'This': [19], 'includes': [20], 'shift': [22], 'in': [23, 49, 52, 78, 103, 115, 138, 171, 176], 'revenue': [25, 45], 'composition': [26], 'away': [27], 'from': [28, 47, 67, 144], 'certain': [29, 118], 'bases': [31], 'towards': [32], 'other': [33, 50], 'bases,': [34], 'implying': [35], 'their': [36], 'higher': [37], 'taxation.': [38], 'The': [39, 56, 87], 'latter': [40], 'not': [42], 'only': [43], 'compensate': [44], 'losses': [46], 'reductions': [48], 'taxes': [51], 'short': [54], 'run.': [55], 'guiding': [57], 'principle': [58], 'forward-looking': [60], 'policy': [62], 'rather': [64], 'be,': [65], 'starting': [66], 'long-term': [69], 'vision': [70], '2025,': [75], 'to': [76, 110], 're-structure': [77], 'series': [80], 'steps': [82], 'entire': [84], 'burden.': [86], 'essence': [88], 'such': [90], 'reduction': [95, 175], 'high': [98], 'burden': [100, 154], 'on': [101, 164], 'labour,': [102], 'particular': [104], 'for': [105], 'small': [106], 'and': [107, 117, 141], 'medium': [108], 'earnings,': [109], 'offset': [112], 'by': [113, 131], 'hikes': [114], 'environmental': [116], 'property-related': [119], 'taxes,': [120], 'within': [121], 'framework': [123], 'comprehensive': [126], 'socio-ecological': [127], 'design,': [129], 'supplemented': [130], 'abolition': [133], 'exemptions': [136], 'notably': [137], 'income': [139], 'VAT.': [142], 'Independently': [143], 'issue': [146], 'structure,': [150], 'overall': [152], 'can': [155, 168], 'lowered': [157], 'all': [158], 'more,': [160], 'more': [162], 'savings': [163], 'expenditure': [166], 'side': [167], 'achieved': [170], 'parallel': [172], 'with': [173], 'labour': [177], 'taxes.': [178]}, 'cited_by_api_url': 'https://api.openalex.org/works?filter=cites:W599136132', 'counts_by_year': [], 'updated_date': '2024-12-16T02:59:27.595132', 'created_date': '2016-06-24'}