{"id":"https://openalex.org/W1964277666","doi":"https://doi.org/10.1017/s0898030613000389","title":"Family Taxes: Conservatives Frame Estate Tax Repeal","display_name":"Family Taxes: Conservatives Frame Estate Tax Repeal","publication_year":2013,"publication_date":"2013-12-19","ids":{"openalex":"https://openalex.org/W1964277666","doi":"https://doi.org/10.1017/s0898030613000389","mag":"1964277666"},"language":"en","primary_location":{"id":"doi:10.1017/s0898030613000389","doi":"https://doi.org/10.1017/s0898030613000389","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0898030613000389","pdf_url":null,"source":{"id":"https://openalex.org/S26640692","display_name":"Journal of Policy History","issn_l":"0898-0306","issn":["0898-0306","1528-4190"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Policy History","raw_type":"journal-article"},"volume":null,"type":"article","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":"https://openalex.org/A5030397306","display_name":"Richard J. Meagher","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I182555378","display_name":"Randolph\u2013Macon College","ror":"https://ror.org/03zstcc67","country_code":"US","type":"education","lineage":["https://openalex.org/I182555378"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Richard J. Meagher","raw_affiliation_strings":["Randolph-Macon College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Randolph-Macon College","institution_ids":["https://openalex.org/I182555378"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5030397306"],"corresponding_institution_ids":["https://openalex.org/I182555378"],"apc_list":{"value":3550,"currency":"USD","value_usd":3550},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":93},"biblio":{"volume":"26","issue":"1","first_page":"73","last_page":"102"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7954000234603882,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.7954000234603882,"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/T10443","display_name":"Social Policy and Reform Studies","score":0.04010000079870224,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13387","display_name":"Politics, Economics, and Education Policy","score":0.03889999911189079,"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/estate-tax","display_name":"estate tax","score":0.8330000042915344},{"id":"https://openalex.org/keywords/tax-repeal","display_name":"tax repeal","score":0.7680000066757202},{"id":"https://openalex.org/keywords/wealth-transfer-taxation","display_name":"wealth transfer taxation","score":0.6309999823570251},{"id":"https://openalex.org/keywords/estate-planning","display_name":"estate planning","score":0.4480000138282776}],"concepts":[{"id":"https://openalex.org/C2780808987","wikidata":"https://www.wikidata.org/wiki/Q4590027","display_name":"Repeal","level":2,"score":0.9477840662002563},{"id":"https://openalex.org/C2992483186","wikidata":"https://www.wikidata.org/wiki/Q628413","display_name":"Estate tax","level":4,"score":0.7128933668136597},{"id":"https://openalex.org/C126042441","wikidata":"https://www.wikidata.org/wiki/Q1324888","display_name":"Frame (networking)","level":2,"score":0.5589736104011536},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.44812270998954773},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.41941362619400024},{"id":"https://openalex.org/C2778152352","wikidata":"https://www.wikidata.org/wiki/Q5165061","display_name":"Content (measure theory)","level":2,"score":0.41224658489227295},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31234073638916016},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2622948884963989},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.261023610830307},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.21785998344421387},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.20130044221878052},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1974959671497345},{"id":"https://openalex.org/C76155785","wikidata":"https://www.wikidata.org/wiki/Q418","display_name":"Telecommunications","level":1,"score":0.1522897481918335},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1241682767868042},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1017/s0898030613000389","doi":"https://doi.org/10.1017/s0898030613000389","is_oa":false,"landing_page_url":"https://doi.org/10.1017/s0898030613000389","pdf_url":null,"source":{"id":"https://openalex.org/S26640692","display_name":"Journal of Policy History","issn_l":"0898-0306","issn":["0898-0306","1528-4190"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Policy History","raw_type":"journal-article"},{"id":"pmh:oai:muse.jhu.edu:/article/534353","doi":null,"is_oa":false,"landing_page_url":"https://muse.jhu.edu/pub/122/article/534353","pdf_url":null,"source":{"id":"https://openalex.org/S4377196299","display_name":"Project Muse (Johns Hopkins University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I145311948","host_organization_name":"Johns Hopkins University","host_organization_lineage":["https://openalex.org/I145311948"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":54,"referenced_works":["https://openalex.org/W330755825","https://openalex.org/W354609702","https://openalex.org/W379286744","https://openalex.org/W562829649","https://openalex.org/W568313385","https://openalex.org/W574373342","https://openalex.org/W597661545","https://openalex.org/W613403110","https://openalex.org/W624200443","https://openalex.org/W626440887","https://openalex.org/W638003039","https://openalex.org/W641746779","https://openalex.org/W657600852","https://openalex.org/W1495705901","https://openalex.org/W1502263459","https://openalex.org/W1542961362","https://openalex.org/W1553163296","https://openalex.org/W1561755684","https://openalex.org/W1570093790","https://openalex.org/W1598966717","https://openalex.org/W1973995213","https://openalex.org/W1985579102","https://openalex.org/W1986993532","https://openalex.org/W1989760171","https://openalex.org/W2026080622","https://openalex.org/W2049695024","https://openalex.org/W2054950732","https://openalex.org/W2062962096","https://openalex.org/W2066610711","https://openalex.org/W2082768218","https://openalex.org/W2095418549","https://openalex.org/W2125975369","https://openalex.org/W2129479360","https://openalex.org/W2134310663","https://openalex.org/W2134927341","https://openalex.org/W2149948916","https://openalex.org/W2151652506","https://openalex.org/W2164016691","https://openalex.org/W2289544279","https://openalex.org/W2312709126","https://openalex.org/W2321024267","https://openalex.org/W2760501749","https://openalex.org/W2797989656","https://openalex.org/W2798759502","https://openalex.org/W2884295076","https://openalex.org/W4205715833","https://openalex.org/W4238413387","https://openalex.org/W4238635977","https://openalex.org/W4239926751","https://openalex.org/W4244094112","https://openalex.org/W4289259474","https://openalex.org/W4299549571","https://openalex.org/W4300536355","https://openalex.org/W4301281511"],"related_works":["https://openalex.org/W212834956","https://openalex.org/W4238682652","https://openalex.org/W2272456817","https://openalex.org/W1950078221","https://openalex.org/W2565349674","https://openalex.org/W6999554607","https://openalex.org/W1498497369","https://openalex.org/W1550547489","https://openalex.org/W4206517615","https://openalex.org/W434072470"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}