{"id":"https://openalex.org/W124453013","doi":null,"title":"The Source of Royalty Income","display_name":"The Source of Royalty Income","publication_year":2008,"publication_date":"2008-05-05","ids":{"openalex":"https://openalex.org/W124453013","mag":"124453013"},"language":"en","primary_location":{"id":"mag:124453013","doi":null,"is_oa":true,"landing_page_url":"https://law.utexas.edu/faculty/calvinjohnson/source-of-royalty-income.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://law.utexas.edu/faculty/calvinjohnson/source-of-royalty-income.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081036183","display_name":"Charles I. Kingson","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210112894","display_name":"Ernst & Young (United States)","ror":"https://ror.org/02c00bp33","country_code":"US","type":"company","lineage":["https://openalex.org/I4210108721","https://openalex.org/I4210112894"]},{"id":"https://openalex.org/I4210155099","display_name":"Ernst & Young (Israel)","ror":"https://ror.org/049kt3f30","country_code":"IL","type":"company","lineage":["https://openalex.org/I4210108721","https://openalex.org/I4210155099"]}],"countries":["IL","US"],"is_corresponding":true,"raw_author_name":"Charles I. Kingson","raw_affiliation_strings":["[Ernst & Young]"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"[Ernst & Young]","institution_ids":["https://openalex.org/I4210112894","https://openalex.org/I4210155099"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5081036183"],"corresponding_institution_ids":["https://openalex.org/I4210112894","https://openalex.org/I4210155099"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.45190000534057617,"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/T14030","display_name":"Taxation and Legal Issues","score":0.45190000534057617,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.43549999594688416,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.09950000047683716,"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/royalties","display_name":"royalties","score":0.9800000190734863},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.43799999356269836},{"id":"https://openalex.org/keywords/international-tax-reform","display_name":"international tax reform","score":0.30399999022483826}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5120626091957092},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.484510600566864},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.4753277599811554},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4469680190086365},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4467582404613495},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.44014376401901245},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.42684459686279297},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41817545890808105},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.41053539514541626},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4083108901977539},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.40696969628334045},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.304854154586792}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:124453013","doi":null,"is_oa":true,"landing_page_url":"https://law.utexas.edu/faculty/calvinjohnson/source-of-royalty-income.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:124453013","doi":null,"is_oa":true,"landing_page_url":"https://law.utexas.edu/faculty/calvinjohnson/source-of-royalty-income.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3209721144","https://openalex.org/W174636550","https://openalex.org/W2288987703","https://openalex.org/W2254466322","https://openalex.org/W2206282570","https://openalex.org/W1519868731","https://openalex.org/W2275060564","https://openalex.org/W3124535936","https://openalex.org/W2232008998","https://openalex.org/W1608038304"],"abstract_inverted_index":{"This":[0,66],"proposal":[1,12],"suggests":[2],"that":[3],"the":[4,7,19,50,54,58,63,68,80,97,111,129],"government":[5],"enforce":[6],"language":[8],"of":[9,18,62,73,96,131],"section":[10],"861(a)(4).The":[11],"is":[13,67,142],"made":[14],"as":[15],"a":[16,22,71,132],"part":[17],"Shelf":[20,41,74,98,105],"Project,":[21],"collaboration":[23],"by":[24,79],"tax":[25,51,64,77,83,134],"professionals":[26],"to":[27,32,38,46,148],"develop":[28],"and":[29,56,60,146],"perfect":[30],"proposals":[31,43,78,90,127],"help":[33],"Congress":[34],"when":[35],"it":[36],"needs":[37],"raise":[39,47],"revenue.":[40],"Project":[42,75,99,126],"are":[44],"intended":[45],"revenue,":[48],"defend":[49],"base,":[52],"follow":[53,128],"money,":[55],"improve":[57],"rationality":[59],"efficiency":[61],"system.":[65],"latest":[69],"in":[70,137],"series":[72],"international":[76],"author.":[81],"The":[82],"community":[84],"can":[85,100],"propose,":[86],"follow,":[87],"or":[88],"edit":[89],"at":[91,103],"http://www.taxshelf.org.":[92],"A":[93],"longer":[94],"description":[95],"be":[101],"found":[102],"\u2018\u2018The":[104],"Project:":[106],"Revenue-Raising":[107],"Projects":[108],"That":[109],"Defend":[110],"Tax":[112,114],"Base,\u2019\u2019":[113],"Notes,":[115],"Dec.":[116],"10,":[117],"2007,":[118],"p.":[119],"1077,":[120],"Doc":[121],"2007-22632,":[122],"2007":[123],"TNT":[124],"238-37.Shelf":[125],"format":[130],"congressional":[133],"committee":[135],"report":[136],"explaining":[138],"current":[139],"law,":[140],"what":[141],"wrong":[143],"with":[144],"it,":[145],"how":[147],"fix":[149],"it.Copyright":[150],"2008":[151],"Charles":[152],"I.":[153],"Kingson.":[154]},"counts_by_year":[],"updated_date":"2026-07-14T23:32:53.992493","created_date":"2016-06-24T00:00:00"}
