{"id":"https://openalex.org/W2072489232","doi":"https://doi.org/10.1016/0047-2727(79)90049-5","title":"Corporate taxation, retained earnings, and capital formation","display_name":"Corporate taxation, retained earnings, and capital formation","publication_year":1979,"publication_date":"1979-02-01","ids":{"openalex":"https://openalex.org/W2072489232","doi":"https://doi.org/10.1016/0047-2727(79)90049-5","mag":"2072489232"},"language":"en","primary_location":{"id":"doi:10.1016/0047-2727(79)90049-5","doi":"https://doi.org/10.1016/0047-2727(79)90049-5","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0047-2727(79)90049-5","pdf_url":null,"source":{"id":"https://openalex.org/S199447588","display_name":"Journal of Public Economics","issn_l":"0047-2727","issn":["0047-2727","1879-2316"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Economics","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/A5089125036","display_name":"Kul B. Bhatia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I125749732","display_name":"Western University","ror":"https://ror.org/02grkyz14","country_code":"CA","type":"education","lineage":["https://openalex.org/I125749732"]}],"countries":["CA"],"is_corresponding":true,"raw_author_name":"Kul B. Bhatia","raw_affiliation_strings":["University of Western Ontaria, London, Ontaria N6A 5C2, Canada"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Western Ontaria, London, Ontaria N6A 5C2, Canada","institution_ids":["https://openalex.org/I125749732"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5089125036"],"corresponding_institution_ids":["https://openalex.org/I125749732"],"apc_list":{"value":4510,"currency":"USD","value_usd":4510},"apc_paid":null,"fwci":3.8841,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.94379168,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"11","issue":"1","first_page":"123","last_page":"134"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9042999744415283,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9042999744415283,"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":0.05139999836683273,"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/T10019","display_name":"Corporate Finance and Governance","score":0.018699999898672104,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.7979999780654907},{"id":"https://openalex.org/keywords/retained-earnings","display_name":"retained earnings","score":0.9929999709129333},{"id":"https://openalex.org/keywords/capital-formation","display_name":"capital formation","score":0.7749999761581421},{"id":"https://openalex.org/keywords/corporate-savings","display_name":"corporate savings","score":0.8050000071525574},{"id":"https://openalex.org/keywords/household-consumption","display_name":"household consumption","score":0.9829999804496765},{"id":"https://openalex.org/keywords/capital-gains","display_name":"capital gains","score":0.9190000295639038},{"id":"https://openalex.org/keywords/household-wealth","display_name":"household wealth","score":0.8809999823570251},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6190000176429749}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7818930149078369},{"id":"https://openalex.org/C2778098874","wikidata":"https://www.wikidata.org/wiki/Q240691","display_name":"Retained earnings","level":3,"score":0.752525806427002},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.7076296806335449},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6979123950004578},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.614442765712738},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4876748323440552},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4824976921081543},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.4348967373371124},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.3645329773426056},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.27222102880477905},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.23312395811080933},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.23125410079956055},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.1689428687095642},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.12798577547073364},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.11166191101074219},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0047-2727(79)90049-5","doi":"https://doi.org/10.1016/0047-2727(79)90049-5","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0047-2727(79)90049-5","pdf_url":null,"source":{"id":"https://openalex.org/S199447588","display_name":"Journal of Public Economics","issn_l":"0047-2727","issn":["0047-2727","1879-2316"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Public Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:pubeco:v:11:y:1979:i:1:p:123-134","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0047-2727(79)90049-5","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W182940498","https://openalex.org/W837110098","https://openalex.org/W1535490290","https://openalex.org/W1591398478","https://openalex.org/W1973289680","https://openalex.org/W1992042939","https://openalex.org/W1992648773","https://openalex.org/W2001755462","https://openalex.org/W2001926729","https://openalex.org/W2011485652","https://openalex.org/W2018024316","https://openalex.org/W2032610364","https://openalex.org/W2048943986","https://openalex.org/W2074239675","https://openalex.org/W2087726820","https://openalex.org/W2323056017","https://openalex.org/W2323266160","https://openalex.org/W2797062887"],"related_works":["https://openalex.org/W2012843075","https://openalex.org/W629162610","https://openalex.org/W1561633895","https://openalex.org/W2113275999","https://openalex.org/W7096047531","https://openalex.org/W111400227","https://openalex.org/W595098670","https://openalex.org/W2022276461","https://openalex.org/W1571075027","https://openalex.org/W2056763091"],"abstract_inverted_index":null,"counts_by_year":[{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}