{"id":"https://openalex.org/W1570535642","doi":null,"title":"Personal Income Taxation: The Definition of Income As a Problem of Fiscal Policy","display_name":"Personal Income Taxation: The Definition of Income As a Problem of Fiscal Policy","publication_year":1938,"publication_date":"1938-01-01","ids":{"openalex":"https://openalex.org/W1570535642","mag":"1570535642"},"language":"en","primary_location":{"id":"mag:1570535642","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA13152661","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":"book","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/A5046433312","display_name":"Henry C. Simons","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Henry C. Simons","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5046433312"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":305,"citation_normalized_percentile":{"value":0.52753623,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":99,"max":100},"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/T13042","display_name":"Economic and Fiscal Studies","score":0.9726999998092651,"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"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9726999998092651,"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/T14030","display_name":"Taxation and Legal Issues","score":0.008200000040233135,"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":0.005400000140070915,"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/personal-income-tax","display_name":"personal income tax","score":0.9300000071525574},{"id":"https://openalex.org/keywords/income-definition","display_name":"income definition","score":0.843999981880188},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.7699999809265137},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.47099998593330383}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6659761667251587},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.550233781337738},{"id":"https://openalex.org/C2778566306","wikidata":"https://www.wikidata.org/wiki/Q7170591","display_name":"Personal income","level":2,"score":0.5358383059501648},{"id":"https://openalex.org/C524878704","wikidata":"https://www.wikidata.org/wiki/Q187021","display_name":"Fiscal policy","level":2,"score":0.5128143429756165},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5035211443901062},{"id":"https://openalex.org/C166167597","wikidata":"https://www.wikidata.org/wiki/Q5157006","display_name":"Comprehensive income","level":5,"score":0.44326668977737427},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.42561501264572144},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.37940555810928345},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3489952087402344},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.3278719186782837},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.2065768837928772},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.07989701628684998}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1570535642","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA13152661","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7014471622","https://openalex.org/W1493074704","https://openalex.org/W99824103","https://openalex.org/W2530336014","https://openalex.org/W632433328","https://openalex.org/W3090028068","https://openalex.org/W2987568036","https://openalex.org/W2795611566","https://openalex.org/W4412300860","https://openalex.org/W624822830"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":44},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":13},{"year":2021,"cited_by_count":11},{"year":2020,"cited_by_count":17},{"year":2019,"cited_by_count":26},{"year":2018,"cited_by_count":17},{"year":2017,"cited_by_count":13},{"year":2016,"cited_by_count":11},{"year":2015,"cited_by_count":11},{"year":2014,"cited_by_count":13},{"year":2013,"cited_by_count":14},{"year":2012,"cited_by_count":15}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
