{"id":"https://openalex.org/W1608616607","doi":"https://doi.org/10.1086/ntj41789284","title":"A PRIMER ON CHANGING INFORMATION TECHNOLOGY AND THE FISC","display_name":"A PRIMER ON CHANGING INFORMATION TECHNOLOGY AND THE FISC","publication_year":1997,"publication_date":"1997-09-01","ids":{"openalex":"https://openalex.org/W1608616607","doi":"https://doi.org/10.1086/ntj41789284","mag":"1608616607"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41789284","doi":"https://doi.org/10.1086/ntj41789284","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789284","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"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/A5016120217","display_name":"Jon M. Peha","orcid":"https://orcid.org/0000-0003-4915-306X","observed_orcids":["https://orcid.org/0000-0003-4915-306X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"JON M. PEHA","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5113692197","display_name":"Robert P. Strauss","orcid":"https://orcid.org/0009-0009-0357-6295","observed_orcids":["https://orcid.org/0009-0009-0357-6295"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"ROBERT P. STRAUSS","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.196,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.97603622,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"50","issue":"3","first_page":"607","last_page":"621"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6187000274658203,"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":0.6187000274658203,"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":0.24480000138282776,"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":0.08169999718666077,"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/information-technology","display_name":"information technology","score":0.9480000138282776},{"id":"https://openalex.org/keywords/tax-base-design","display_name":"tax base design","score":0.9319999814033508},{"id":"https://openalex.org/keywords/barter-transactions","display_name":"barter transactions","score":0.5789999961853027},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.9980000257492065},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.9950000047683716},{"id":"https://openalex.org/keywords/e-commerce","display_name":"e-commerce","score":0.996999979019165},{"id":"https://openalex.org/keywords/state-owned-enterprises","display_name":"state-owned enterprises","score":0.5120000243186951},{"id":"https://openalex.org/keywords/federal-corporations","display_name":"federal corporations","score":0.9459999799728394},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.4569999873638153}],"concepts":[{"id":"https://openalex.org/C2780154274","wikidata":"https://www.wikidata.org/wiki/Q7126717","display_name":"Download","level":2,"score":0.6922733783721924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46233507990837097},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36476343870162964},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.35504913330078125},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3323468267917633},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.15240547060966492},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1358165144920349}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.1086/ntj41789284","doi":"https://doi.org/10.1086/ntj41789284","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41789284","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.39.6465","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.39.6465","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://www.ece.cmu.edu/~peha/tax.pdf","raw_type":"text"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.472.711","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.472.711","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"pmh:oai:repository.cmu.edu:epp-1033","doi":null,"is_oa":false,"landing_page_url":"http://repository.cmu.edu/epp/37","pdf_url":null,"source":{"id":"https://openalex.org/S7407050927","display_name":"KiltHub Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I74973139","host_organization_name":"Carnegie Mellon University","host_organization_lineage":["https://openalex.org/I74973139"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Department of Engineering and Public Policy","raw_type":"text"},{"id":"pmh:oai:RePEc:ntj:journl:v:50:y:1997:i:3:p:607-21","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/50/3/ntj-v50n03p607-21-primer-changing-information-technology.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:50:y:1997:i:no._3:p:607-21","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/50/3/ntj-v50n03p607-21-primer-changing-information-technology.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1574606162","https://openalex.org/W2009991904","https://openalex.org/W2032122137","https://openalex.org/W2063352278","https://openalex.org/W2104009556","https://openalex.org/W2119523220"],"related_works":["https://openalex.org/W7013322368","https://openalex.org/W71744113","https://openalex.org/W69989123","https://openalex.org/W2894710541","https://openalex.org/W4247712748","https://openalex.org/W7132033685","https://openalex.org/W7100255456","https://openalex.org/W4289358972","https://openalex.org/W1870846912","https://openalex.org/W7024793426"],"abstract_inverted_index":{"Considers":[0],"how":[1],"changes":[2],"in":[3],"information":[4],"technology":[5],"affect":[6],"tax":[7,22],"base":[8],"design":[9],"(determining":[10],"who,":[11],"when,":[12],"and":[13,18,21,26,35],"where":[14],"transactions":[15],"are":[16],"taxed);":[17],"discusses":[19],"barter":[20],"avoidance,":[23],"double":[24],"taxation,":[25],"the":[27],"long-term":[28],"implications":[29],"of":[30],"electronic":[31],"commerce":[32],"for":[33],"state":[34],"federal":[36],"corporations.":[37]},"counts_by_year":[{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
