{"id":"https://openalex.org/W2092800348","doi":"https://doi.org/10.1016/0047-2727(95)80004-s","title":"The importance of reporting conventions for the theory of corporate taxation","display_name":"The importance of reporting conventions for the theory of corporate taxation","publication_year":1995,"publication_date":"1995-07-01","ids":{"openalex":"https://openalex.org/W2092800348","doi":"https://doi.org/10.1016/0047-2727(95)80004-s","mag":"2092800348"},"language":"en","primary_location":{"id":"doi:10.1016/0047-2727(95)80004-s","doi":"https://doi.org/10.1016/0047-2727(95)80004-s","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0047-2727(95)80004-s","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/A5055778934","display_name":"Vesa Kanniainen","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I133731052","display_name":"University of Helsinki","ror":"https://ror.org/040af2s02","country_code":"FI","type":"education","lineage":["https://openalex.org/I133731052"]}],"countries":["FI"],"is_corresponding":true,"raw_author_name":"Vesa Kanniainen","raw_affiliation_strings":["Department of Economics, University of Helsinki, P.O. Box 54 (Unioninkatu 37), SF-000 14 Helsinki, Finland"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, University of Helsinki, P.O. Box 54 (Unioninkatu 37), SF-000 14 Helsinki, Finland","institution_ids":["https://openalex.org/I133731052"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5063732571","display_name":"Jan Edvin S\u00f6dersten","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I123387679","display_name":"Uppsala University","ror":"https://ror.org/048a87296","country_code":"SE","type":"education","lineage":["https://openalex.org/I123387679"]}],"countries":["SE"],"is_corresponding":false,"raw_author_name":"Jan S\u00f6dersten","raw_affiliation_strings":["Department of Economics, Uppsala University, P.O. Box 513, S-75120 Uppsala, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, Uppsala University, P.O. Box 513, S-75120 Uppsala, Sweden","institution_ids":["https://openalex.org/I123387679"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5055778934"],"corresponding_institution_ids":["https://openalex.org/I133731052"],"apc_list":{"value":4510,"currency":"USD","value_usd":4510},"apc_paid":null,"fwci":11.4416,"has_fulltext":false,"cited_by_count":43,"citation_normalized_percentile":{"value":0.97938236,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"57","issue":"3","first_page":"417","last_page":"430"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9901999831199646,"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":0.9901999831199646,"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":0.004000000189989805,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.002400000113993883,"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/corporate-taxation","display_name":"corporate taxation","score":0.7630000114440918},{"id":"https://openalex.org/keywords/capital-formation","display_name":"capital formation","score":0.9190000295639038},{"id":"https://openalex.org/keywords/tax-allowances","display_name":"tax allowances","score":0.7940000295639038},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.4169999957084656}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7091463804244995},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.5685912370681763},{"id":"https://openalex.org/C2780608745","wikidata":"https://www.wikidata.org/wiki/Q367293","display_name":"Convention","level":2,"score":0.5180299878120422},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5151740312576294},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5051758885383606},{"id":"https://openalex.org/C186027771","wikidata":"https://www.wikidata.org/wiki/Q4008379","display_name":"Valuation (finance)","level":2,"score":0.4901743531227112},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.4591386616230011},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4473237693309784},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.431215763092041},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4257488548755646},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.42562273144721985},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.423218697309494},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.4222203195095062},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.41273587942123413},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3958797752857208},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.22388458251953125},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.21648576855659485},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.08745124936103821},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0713246762752533}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/0047-2727(95)80004-s","doi":"https://doi.org/10.1016/0047-2727(95)80004-s","is_oa":false,"landing_page_url":"https://doi.org/10.1016/0047-2727(95)80004-s","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:57:y:1995:i:3:p:417-430","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/0047-2727(95)80004-S","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":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W1479976690","https://openalex.org/W1498903249","https://openalex.org/W1536746191","https://openalex.org/W1970137564","https://openalex.org/W1974412470","https://openalex.org/W1974601006","https://openalex.org/W1990218364","https://openalex.org/W2010824362","https://openalex.org/W2056763091","https://openalex.org/W2062792768","https://openalex.org/W2066742241","https://openalex.org/W2068713183","https://openalex.org/W2082159629","https://openalex.org/W2083608273","https://openalex.org/W2086298426","https://openalex.org/W2159951130","https://openalex.org/W2734367638","https://openalex.org/W2890299060","https://openalex.org/W3121287336","https://openalex.org/W3124890208"],"related_works":["https://openalex.org/W7099951950","https://openalex.org/W1587412963","https://openalex.org/W7097244937","https://openalex.org/W629162610","https://openalex.org/W7097688765","https://openalex.org/W3158062949","https://openalex.org/W2256405417","https://openalex.org/W1491458027","https://openalex.org/W2182477450","https://openalex.org/W1510811476"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
