{"id":"https://openalex.org/W2132372024","doi":"https://doi.org/10.2139/ssrn.796776","title":"The Three Goals of Taxation","display_name":"The Three Goals of Taxation","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2132372024","doi":"https://doi.org/10.2139/ssrn.796776","mag":"2132372024"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.796776","doi":"https://doi.org/10.2139/ssrn.796776","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.796776","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.796776","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021438833","display_name":"Reuven S. Avi-Yonah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I27837315","display_name":"University of Michigan","ror":"https://ror.org/00jmfr291","country_code":"US","type":"education","lineage":["https://openalex.org/I27837315"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Reuven S. Avi-Yonah","raw_affiliation_strings":["University of Michigan Law School, 625 South State Street, Ann Arbor, MI 48109-1215, United States","University of Michigan Law School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Michigan Law School, 625 South State Street, Ann Arbor, MI 48109-1215, United States","institution_ids":["https://openalex.org/I27837315"]},{"raw_affiliation_string":"University of Michigan Law School","institution_ids":["https://openalex.org/I27837315"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5021438833"],"corresponding_institution_ids":["https://openalex.org/I27837315"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":78,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9897000193595886,"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":0.9897000193595886,"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":0.0024999999441206455,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002099999925121665,"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/income-tax","display_name":"income tax","score":0.7599999904632568},{"id":"https://openalex.org/keywords/consumption-tax","display_name":"consumption tax","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-base","display_name":"tax base","score":0.5870000123977661},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.6840000152587891},{"id":"https://openalex.org/keywords/wealth-inequality","display_name":"wealth inequality","score":0.7210000157356262},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6880000233650208},{"id":"https://openalex.org/keywords/united-states-tax-system","display_name":"United States tax system","score":0.546999990940094},{"id":"https://openalex.org/keywords/federal-taxes","display_name":"federal taxation","score":0.5070000290870667}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40009498596191406},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3473401665687561},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.34508824348449707}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.2139/ssrn.796776","doi":"https://doi.org/10.2139/ssrn.796776","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.796776","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:repository.law.umich.edu:articles-1039","doi":null,"is_oa":true,"landing_page_url":"https://repository.law.umich.edu/articles/40","pdf_url":"https://repository.law.umich.edu/articles/40","source":{"id":"https://openalex.org/S4306401049","display_name":"eYLS (Yale Law School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I32971472","host_organization_name":"Yale University","host_organization_lineage":["https://openalex.org/I32971472"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Articles","raw_type":"text"},{"id":"pmh:oai:repository.law.umich.edu:facarticles-1039","doi":null,"is_oa":false,"landing_page_url":"https://repository.law.umich.edu/facarticles/40","pdf_url":null,"source":{"id":"https://openalex.org/S7407064349","display_name":"bepress Legal Repository","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Articles","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.796776","doi":"https://doi.org/10.2139/ssrn.796776","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.796776","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W3125040549","https://openalex.org/W4388316013"],"related_works":["https://openalex.org/W4241437760","https://openalex.org/W2596776391","https://openalex.org/W2101195547","https://openalex.org/W1599114682","https://openalex.org/W2095890416","https://openalex.org/W2482409498","https://openalex.org/W4408817311","https://openalex.org/W2170672583","https://openalex.org/W2186193849","https://openalex.org/W7008795892"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":9},{"year":2023,"cited_by_count":8},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":6},{"year":2019,"cited_by_count":6},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":8},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2016-06-24T00:00:00"}
