{"id":"https://openalex.org/W16498580","doi":null,"title":"Tax Rates, the Tax Mix, and the Growth of the Underground Economy in Canada: What Can We Infer?","display_name":"Tax Rates, the Tax Mix, and the Growth of the Underground Economy in Canada: What Can We Infer?","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W16498580","mag":"16498580"},"language":"en","primary_location":{"id":"mag:16498580","doi":null,"is_oa":false,"landing_page_url":"https://www.fcf-ctf.ca/ctfweb/Documents/PDF/1996ctj/1996CTJ6_Hill.pdf","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","is_traditional":true,"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/A5074966499","display_name":"Roderick Hill","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Roderick Hill","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5055871945","display_name":"M. Humayun Kabir","orcid":"https://orcid.org/0000-0003-2697-2193","observed_orcids":["https://orcid.org/0000-0003-2697-2193"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"M. Humayun Kabir","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-2697-2193","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.0832,"has_fulltext":false,"cited_by_count":64,"citation_normalized_percentile":{"value":0.97530336,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":99},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9970999956130981,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.002400000113993883,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.00019999999494757503,"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/tax-rates","display_name":"tax rates","score":0.9810000061988831},{"id":"https://openalex.org/keywords/tax-mix","display_name":"tax mix","score":0.9580000042915344},{"id":"https://openalex.org/keywords/shadow-economy","display_name":"shadow economy","score":0.8370000123977661},{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.7260000109672546},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.4620000123977661},{"id":"https://openalex.org/keywords/canada","display_name":"Canada","score":0.44600000977516174}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5206208229064941},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.43085813522338867}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:16498580","doi":null,"is_oa":false,"landing_page_url":"https://www.fcf-ctf.ca/ctfweb/Documents/PDF/1996ctj/1996CTJ6_Hill.pdf","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":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1975569133","https://openalex.org/W2328670734","https://openalex.org/W1690811449","https://openalex.org/W609982067","https://openalex.org/W2309617201","https://openalex.org/W2103045703","https://openalex.org/W2188312730","https://openalex.org/W7125504595","https://openalex.org/W639130310","https://openalex.org/W2740176891"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":3}],"updated_date":"2026-11-10T11:39:43.021295","created_date":"2016-06-24T00:00:00"}