{"id":"https://openalex.org/W2097720968","doi":"https://doi.org/10.54648/ecta2015005","title":"An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification","display_name":"An Analysis of the Past, Current and Future of the Coherence of the Tax System as Justification","publication_year":2015,"publication_date":"2015-02-01","ids":{"openalex":"https://openalex.org/W2097720968","doi":"https://doi.org/10.54648/ecta2015005","mag":"2097720968"},"language":"en","primary_location":{"id":"doi:10.54648/ecta2015005","doi":"https://doi.org/10.54648/ecta2015005","is_oa":false,"landing_page_url":"https://doi.org/10.54648/ecta2015005","pdf_url":null,"source":{"id":"https://openalex.org/S73109968","display_name":"EC Tax Review","issn_l":"0928-2750","issn":["0928-2750","1875-8363"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EC Tax Review","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/A5082299243","display_name":"Denis Weber","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Denis Weber","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5082299243"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.1726,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.92951452,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"24","issue":"Issue 1","first_page":"43","last_page":"54"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9868000149726868,"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":0.9868000149726868,"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/T14448","display_name":"EU Law and Policy Analysis","score":0.009800000116229057,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/T14255","display_name":"European Law and Migration","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/court-of-justice-of-the-european-union","display_name":"Court of Justice of the European Union","score":0.871999979019165},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.6729999780654907},{"id":"https://openalex.org/keywords/group-taxation","display_name":"group taxation","score":0.5320000052452087},{"id":"https://openalex.org/keywords/tax-consolidation","display_name":"tax consolidation","score":0.609000027179718}],"concepts":[{"id":"https://openalex.org/C104054115","wikidata":"https://www.wikidata.org/wiki/Q216828","display_name":"Cohesion (chemistry)","level":2,"score":0.858912467956543},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.607866644859314},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.595686674118042},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42452871799468994},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.4083822965621948},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.4054889678955078},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.364035427570343},{"id":"https://openalex.org/C74363100","wikidata":"https://www.wikidata.org/wiki/Q273005","display_name":"Economic system","level":1,"score":0.32282155752182007},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.3212568163871765},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.1356024444103241},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C178790620","wikidata":"https://www.wikidata.org/wiki/Q11351","display_name":"Organic chemistry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.54648/ecta2015005","doi":"https://doi.org/10.54648/ecta2015005","is_oa":false,"landing_page_url":"https://doi.org/10.54648/ecta2015005","pdf_url":null,"source":{"id":"https://openalex.org/S73109968","display_name":"EC Tax Review","issn_l":"0928-2750","issn":["0928-2750","1875-8363"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EC Tax Review","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W49650595","https://openalex.org/W4416788291","https://openalex.org/W2227334032","https://openalex.org/W7014119992","https://openalex.org/W2766812666","https://openalex.org/W1952902625","https://openalex.org/W2101354007","https://openalex.org/W1505161851","https://openalex.org/W1588774240","https://openalex.org/W7128287911"],"abstract_inverted_index":{"The":[0,59,84],"Court":[1],"of":[2,12,37,62,101,105],"Justice":[3],"has":[4,74,81],"accepted":[5],"'the":[6],"need":[7],"to":[8,77],"ensure":[9],"the":[10,13,17,25,34,38,52,63,69,97,102],"cohesion":[11,39,53,70,85,100],"tax":[14,103],"system'":[15],"in":[16,24,44,66,118,120],"Bachmann":[18],"case":[19],"as":[20,79],"an":[21],"overriding":[22],"reason":[23],"public":[26],"interest":[27],"(the":[28],"'cohesion":[29],"justification').":[30],"In":[31],"this":[32],"article,":[33],"various":[35],"elements":[36],"justification":[40,54,71,86],"are":[41],"worked":[42],"out":[43],"more":[45],"detail":[46],"and":[47],"attention":[48],"is":[49,55,61,88,109,123],"devoted":[50],"if":[51,96],"still":[56,91],"valid":[57],"today.":[58],"author":[60],"opinion":[64],"that":[65],"many":[67],"situations,":[68],"no":[72],"longer":[73],"a":[75,114,124],"right":[76],"exist,":[78],"it":[80],"become":[82],"redundant.":[83],"can":[87,112],"his":[89],"view":[90],"only":[92],"be":[93],"applied":[94],"usefully":[95],"internal":[98],"national":[99],"system":[104],"one":[106],"Member":[107],"State":[108],"infringed.":[110],"This":[111],"play":[113],"role,":[115],"amongst":[116],"others,":[117],"situations":[119],"which":[121],"there":[122],"group":[125],"taxation":[126],"regime":[127],"(consolidation":[128],"regimes,":[129],"fiscal":[130],"unity,":[131],"etc).":[132]},"counts_by_year":[{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":14},{"year":2015,"cited_by_count":2}],"updated_date":"2026-09-25T08:18:29.962427","created_date":"2016-06-24T00:00:00"}
