{"id":"https://openalex.org/W17532306","doi":null,"title":"Tributaci\u00f3n de las compa\u00f1\u00edas de seguros de vida y los fondos de pensiones en Holanda, La","display_name":"Tributaci\u00f3n de las compa\u00f1\u00edas de seguros de vida y los fondos de pensiones en Holanda, La","publication_year":1996,"publication_date":"1996-01-01","ids":{"openalex":"https://openalex.org/W17532306","mag":"17532306"},"language":"es","primary_location":{"id":"mag:17532306","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2457577","pdf_url":null,"source":{"id":"https://openalex.org/S4306526873","display_name":"Revista de la econom\u00eda social y de la empresa","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revista de la econom\u00eda social y de la empresa","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":null,"display_name":"Stanley M. Stevens","orcid":"https://orcid.org/0000-0002-1399-0256","observed_orcids":["https://orcid.org/0000-0002-1399-0256"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Stanley M. Stevens","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-1399-0256","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0076324,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"24","first_page":"73","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":0.4332999885082245,"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":0.4332999885082245,"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":0.29910001158714294,"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":0.19629999995231628,"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/taxation","display_name":"taxation","score":0.6119999885559082},{"id":"https://openalex.org/keywords/life-insurance-companies","display_name":"life insurance companies","score":0.9879999756813049},{"id":"https://openalex.org/keywords/pension-funds","display_name":"pension funds","score":0.996999979019165},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.3370000123977661}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.5038425326347351},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.41342443227767944},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.3469243049621582},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.2500830292701721},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18487539887428284}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:17532306","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/articulo?codigo=2457577","pdf_url":null,"source":{"id":"https://openalex.org/S4306526873","display_name":"Revista de la econom\u00eda social y de la empresa","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Revista de la econom\u00eda social y de la empresa","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"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/W7048613849","https://openalex.org/W160913640","https://openalex.org/W101982867","https://openalex.org/W600342666","https://openalex.org/W7011271804","https://openalex.org/W6065761","https://openalex.org/W2118026990","https://openalex.org/W7099321121","https://openalex.org/W6948932765","https://openalex.org/W7000633940"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-29T14:09:16.559479","created_date":"2016-06-24T00:00:00"}
