{"id":"https://openalex.org/W194867386","doi":"https://doi.org/10.1007/978-3-663-09889-8_4","title":"Einkommensteuergesetz und Steuerverwaltung in der Bundesrepublik","display_name":"Einkommensteuergesetz und Steuerverwaltung in der Bundesrepublik","publication_year":1989,"publication_date":"1989-01-01","ids":{"openalex":"https://openalex.org/W194867386","doi":"https://doi.org/10.1007/978-3-663-09889-8_4","mag":"194867386"},"language":"de","primary_location":{"id":"doi:10.1007/978-3-663-09889-8_4","doi":"https://doi.org/10.1007/978-3-663-09889-8_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-663-09889-8_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306464262","display_name":"VS Verlag f\u00fcr Sozialwissenschaften eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319986","host_organization_name":"Springer VS","host_organization_lineage":["https://openalex.org/P4310319986","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer VS","Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Einkommensteuer und Einkommensteuerverwaltung in Deutschland","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2502717824","display_name":"Einkommensteuer und Einkommensteuerverwaltung in Deutschland"},"type":"book-chapter","is_traditional":true,"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":null,"display_name":"Ulrike Metzger","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ulrike Metzger","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5022400832","display_name":"Joe Weingarten","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Joe Weingarten","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.12520593,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"196","last_page":"286"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.6909000277519226,"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":0.6909000277519226,"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":0.29319998621940613,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.004999999888241291,"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/income-tax-law","display_name":"income tax law","score":0.8119999766349792},{"id":"https://openalex.org/keywords/einkommensteuergesetz","display_name":"Einkommensteuergesetz","score":0.9210000038146973},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.9610000252723694},{"id":"https://openalex.org/keywords/german-income-tax","display_name":"German income tax","score":0.531000018119812}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3982638120651245},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.32218247652053833},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.2436457872390747}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-663-09889-8_4","doi":"https://doi.org/10.1007/978-3-663-09889-8_4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-663-09889-8_4","pdf_url":null,"source":{"id":"https://openalex.org/S4306464262","display_name":"VS Verlag f\u00fcr Sozialwissenschaften eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319986","host_organization_name":"Springer VS","host_organization_lineage":["https://openalex.org/P4310319986","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer VS","Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Einkommensteuer und Einkommensteuerverwaltung in Deutschland","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W1968278151","https://openalex.org/W2084958649","https://openalex.org/W2085716877","https://openalex.org/W2146081307","https://openalex.org/W2327294334","https://openalex.org/W2328288856","https://openalex.org/W2803075588","https://openalex.org/W4230562685","https://openalex.org/W4239988305","https://openalex.org/W4242873942","https://openalex.org/W4243686896","https://openalex.org/W4245385502","https://openalex.org/W4249790679","https://openalex.org/W4249992832","https://openalex.org/W4254418165"],"related_works":["https://openalex.org/W182834641","https://openalex.org/W4240637438","https://openalex.org/W2502717824","https://openalex.org/W619104457","https://openalex.org/W7101431202","https://openalex.org/W577152894","https://openalex.org/W4386611174","https://openalex.org/W4243745509","https://openalex.org/W4245872769","https://openalex.org/W2258781178"],"abstract_inverted_index":{"Die":[0],"Entwicklung":[1],"des":[2,6,24,31],"Einkommensteuergesetzes":[3],"seit":[4],"Ende":[5],"Zweiten":[7],"Weltkrieges":[8],"steht":[9],"im":[10],"Mittelpunkt":[11],"der":[12,39],"folgenden":[13],"Kapitel.":[14],"Doch":[15],"ist":[16],"es":[17],"unm\u00f6glich":[18],"auf":[19],"die":[20],"zahlreichen":[21],"inhaltlichen":[22],"\u00c4nderungen":[23],"bundesdeutschen":[25],"Einkommensteuerrechts":[26],"einzugehen,":[27],"ohne":[28],"den":[29],"Rahmen":[30],"Buches":[32],"zu":[33],"sprengen.":[34],"Der":[35],"\u00dcberblick":[36],"zur":[37],"Ausgestaltung":[38],"Einkommensteuer":[40],"f\u00e4llt":[41],"daher":[42],"kurz":[43],"aus.":[44]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}