{"id":"https://openalex.org/W1594745840","doi":null,"title":"Unternehmensbesteuerung und Rechtsform","display_name":"Unternehmensbesteuerung und Rechtsform","publication_year":1988,"publication_date":"1988-01-01","ids":{"openalex":"https://openalex.org/W1594745840","mag":"1594745840"},"language":"de","primary_location":{"id":"mag:1594745840","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA07914777","pdf_url":null,"source":{"id":"https://openalex.org/S4306466260","display_name":"Beck eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Beck eBooks","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/A5015167849","display_name":"Otto H. Jacobs","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Otto H. Jacobs","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047791599","display_name":"Wolfram Scheffler","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wolfram Scheffler","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075766184","display_name":"J\u00fcrgen Staiger","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"J\u00fcrgen Staiger","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.573,"has_fulltext":false,"cited_by_count":31,"citation_normalized_percentile":{"value":0.98655257,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"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":0.6348000168800354,"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":0.6348000168800354,"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":0.35740000009536743,"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/T14102","display_name":"Corporate Governance and Law","score":0.002300000051036477,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/corporate-taxation","display_name":"corporate taxation","score":0.8830000162124634},{"id":"https://openalex.org/keywords/corporate-law","display_name":"corporate law","score":0.48399999737739563},{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.6309999823570251},{"id":"https://openalex.org/keywords/business-entity-choice","display_name":"business entity selection","score":0.3569999933242798}],"concepts":[{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2922385632991791}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1594745840","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA07914777","pdf_url":null,"source":{"id":"https://openalex.org/S4306466260","display_name":"Beck eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Beck eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"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/W4245887320","https://openalex.org/W4255233756","https://openalex.org/W2759041752","https://openalex.org/W4255379123","https://openalex.org/W4404153929","https://openalex.org/W7062546108","https://openalex.org/W4250019372","https://openalex.org/W657693738","https://openalex.org/W4247048186","https://openalex.org/W2886489824"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-06T09:10:53.072986","created_date":"2016-06-24T00:00:00"}
