{"id":"https://openalex.org/W1473665404","doi":null,"title":"Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament","display_name":"Interpreting Tax Statutes: Tax Avoidance and the Intention of Parliament","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W1473665404","mag":"1473665404"},"language":"en","primary_location":{"id":"mag:1473665404","doi":null,"is_oa":false,"landing_page_url":"http://eureka.sbs.ox.ac.uk/3465/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5111432404","display_name":"Judith Freedman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Judith Freedman","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5111432404"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.2266,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.92920168,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"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":0.8525000214576721,"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":0.8525000214576721,"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/T14013","display_name":"Legal Language and Interpretation","score":0.08370000123977661,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.02810000069439411,"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-avoidance","display_name":"tax avoidance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/legislative-intent","display_name":"legislative intent","score":0.6320000290870667},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.5630000233650208},{"id":"https://openalex.org/keywords/statutory-interpretation","display_name":"statutory interpretation","score":0.6000000238418579}],"concepts":[{"id":"https://openalex.org/C2781440851","wikidata":"https://www.wikidata.org/wiki/Q35749","display_name":"Parliament","level":3,"score":0.5648752450942993},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.5269642472267151},{"id":"https://openalex.org/C17319257","wikidata":"https://www.wikidata.org/wiki/Q21189184","display_name":"Statute","level":2,"score":0.5076674222946167},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.36159414052963257},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3432604670524597},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3299552798271179},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3205759525299072},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1473665404","doi":null,"is_oa":false,"landing_page_url":"http://eureka.sbs.ox.ac.uk/3465/","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"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/W2916527773","https://openalex.org/W2769811564","https://openalex.org/W1975670142","https://openalex.org/W208555362","https://openalex.org/W621318804","https://openalex.org/W2959870645","https://openalex.org/W3031348028","https://openalex.org/W3158142523","https://openalex.org/W2998366534","https://openalex.org/W6922572063"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-03T10:50:19.383937","created_date":"2016-06-24T00:00:00"}
