{"id":"https://openalex.org/W2020408148","doi":"https://doi.org/10.1007/s10797-008-9093-9","title":"An index of capital tax competition","display_name":"An index of capital tax competition","publication_year":2008,"publication_date":"2008-10-24","ids":{"openalex":"https://openalex.org/W2020408148","doi":"https://doi.org/10.1007/s10797-008-9093-9","mag":"2020408148"},"language":"en","primary_location":{"id":"doi:10.1007/s10797-008-9093-9","doi":"https://doi.org/10.1007/s10797-008-9093-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-008-9093-9","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","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/A5036098987","display_name":"Sam Bucovetsky","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I192455969","display_name":"York University","ror":"https://ror.org/05fq50484","country_code":"CA","type":"education","lineage":["https://openalex.org/I192455969"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Sam Bucovetsky","raw_affiliation_strings":["York University, Toronto, Canada","York University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"York University, Toronto, Canada","institution_ids":["https://openalex.org/I192455969"]},{"raw_affiliation_string":"York University","institution_ids":["https://openalex.org/I192455969"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5036098987"],"corresponding_institution_ids":["https://openalex.org/I192455969"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":14.7867,"has_fulltext":false,"cited_by_count":66,"citation_normalized_percentile":{"value":0.98275136,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":99},"biblio":{"volume":"16","issue":"6","first_page":"727","last_page":"752"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5029000043869019,"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"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.5029000043869019,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.28439998626708984,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.08760000020265579,"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/capital-tax-competition","display_name":"capital tax competition","score":0.9629999995231628},{"id":"https://openalex.org/keywords/tax-harmonization","display_name":"tax harmonization","score":0.7310000061988831},{"id":"https://openalex.org/keywords/source-taxation","display_name":"source-based taxation","score":0.6639999747276306},{"id":"https://openalex.org/keywords/noncooperative-equilibrium","display_name":"non-cooperative equilibrium","score":0.6899999976158142},{"id":"https://openalex.org/keywords/population-size-distribution","display_name":"population size distribution","score":0.6809999942779541},{"id":"https://openalex.org/keywords/capital-labor-ratio","display_name":"capital-labor ratio","score":0.6290000081062317},{"id":"https://openalex.org/keywords/quadratic-production-function","display_name":"quadratic production function","score":0.7789999842643738},{"id":"https://openalex.org/keywords/public-expenditure","display_name":"government spending","score":0.5460000038146973},{"id":"https://openalex.org/keywords/tax-rates","display_name":"tax rates","score":0.4429999887943268}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6363866329193115},{"id":"https://openalex.org/C2776082968","wikidata":"https://www.wikidata.org/wiki/Q7689438","display_name":"Tax harmonization","level":5,"score":0.5497267842292786},{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.5213097929954529},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.496415913105011},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4599674344062805},{"id":"https://openalex.org/C2779755355","wikidata":"https://www.wikidata.org/wiki/Q1128317","display_name":"Tax rate","level":2,"score":0.4543567895889282},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.45037969946861267},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.44130194187164307},{"id":"https://openalex.org/C127598652","wikidata":"https://www.wikidata.org/wiki/Q558635","display_name":"Per capita","level":3,"score":0.41318947076797485},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.41032958030700684},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.40851202607154846},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.37230971455574036},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3380592167377472},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3335112929344177},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.2190539836883545},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10797-008-9093-9","doi":"https://doi.org/10.1007/s10797-008-9093-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-008-9093-9","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","raw_type":"journal-article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.597.2943","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.597.2943","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://dept.econ.yorku.ca/~sam/papers/index.pdf","raw_type":"text"},{"id":"pmh:oai:RePEc:kap:itaxpf:v:16:y:2009:i:6:p:727-752","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1007/s10797-008-9093-9","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":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.7300000190734863}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":30,"referenced_works":["https://openalex.org/W272482789","https://openalex.org/W1502066503","https://openalex.org/W1513281941","https://openalex.org/W1567393897","https://openalex.org/W1583040418","https://openalex.org/W1607620689","https://openalex.org/W1976946423","https://openalex.org/W1982878135","https://openalex.org/W1989317000","https://openalex.org/W1992079849","https://openalex.org/W2001222366","https://openalex.org/W2013069549","https://openalex.org/W2019294096","https://openalex.org/W2021359253","https://openalex.org/W2047881438","https://openalex.org/W2060553563","https://openalex.org/W2062641176","https://openalex.org/W2064786267","https://openalex.org/W2068152698","https://openalex.org/W2084161320","https://openalex.org/W2084378950","https://openalex.org/W2084887789","https://openalex.org/W2087308246","https://openalex.org/W2115750860","https://openalex.org/W2130145952","https://openalex.org/W2164760134","https://openalex.org/W2169415222","https://openalex.org/W3121212773","https://openalex.org/W3123580411","https://openalex.org/W4290016560"],"related_works":["https://openalex.org/W2144652445","https://openalex.org/W7099901909","https://openalex.org/W2106103392","https://openalex.org/W1987306311","https://openalex.org/W327977473","https://openalex.org/W3023724419","https://openalex.org/W2089341789","https://openalex.org/W3034575380","https://openalex.org/W1603707797","https://openalex.org/W3123874637"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":5},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":7}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}