{"id":"https://openalex.org/W2171318445","doi":"https://doi.org/10.1257/aer.98.2.79","title":"How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?","display_name":"How Big Are Total Individual Income Tax Expenditures, and Who Benefits from Them?","publication_year":2008,"publication_date":"2008-04-01","ids":{"openalex":"https://openalex.org/W2171318445","doi":"https://doi.org/10.1257/aer.98.2.79","mag":"2171318445"},"language":"en","primary_location":{"id":"doi:10.1257/aer.98.2.79","doi":"https://doi.org/10.1257/aer.98.2.79","is_oa":false,"landing_page_url":"https://doi.org/10.1257/aer.98.2.79","pdf_url":null,"source":{"id":"https://openalex.org/S23254222","display_name":"American Economic Review","issn_l":"0002-8282","issn":["0002-8282","1944-7981"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315912","host_organization_name":"American Economic Association","host_organization_lineage":["https://openalex.org/P4310315912"],"host_organization_lineage_names":["American Economic Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Economic Review","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://www.aeaweb.org/aer/data/may08/p20080011_app.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070293229","display_name":"Leonard E. Burman","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I183320395","display_name":"Urban Institute","ror":"https://ror.org/017pz3h73","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I183320395"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Leonard E Burman","raw_affiliation_strings":["The Urban Institute, 2100 M St., NW, Washington, DC 20037"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Urban Institute, 2100 M St., NW, Washington, DC 20037","institution_ids":["https://openalex.org/I183320395"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020891050","display_name":"Christopher A. Geissler","orcid":"https://orcid.org/0000-0003-4910-3062","observed_orcids":["https://orcid.org/0000-0003-4910-3062"]},"institutions":[{"id":"https://openalex.org/I115283149","display_name":"Brookings Institution","ror":"https://ror.org/04aj4sh46","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I115283149"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Christopher Geissler","raw_affiliation_strings":["The Brookings Institution, 1775 Massachusetts Ave., NW, Washington, DC 20035"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Brookings Institution, 1775 Massachusetts Ave., NW, Washington, DC 20035","institution_ids":["https://openalex.org/I115283149"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019784258","display_name":"Eric Toder","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I183320395","display_name":"Urban Institute","ror":"https://ror.org/017pz3h73","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I183320395"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Eric J Toder","raw_affiliation_strings":["The Urban Institute, 2100 M St., NW, Washington, DC 20037"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The Urban Institute, 2100 M St., NW, Washington, DC 20037","institution_ids":["https://openalex.org/I183320395"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.7945,"has_fulltext":true,"cited_by_count":74,"citation_normalized_percentile":{"value":0.97904032,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"98","issue":"2","first_page":"79","last_page":"83"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9945999979972839,"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":0.9945999979972839,"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":0.001500000013038516,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.0013000000035390258,"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/tax-expenditures","display_name":"tax expenditures","score":0.7540000081062317},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.35499998927116394},{"id":"https://openalex.org/keywords/tax-benefits","display_name":"tax benefits","score":0.3089999854564667},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.3720000088214874}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7514282464981079},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4844208061695099},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.4463363289833069},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.38622885942459106},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3162975311279297}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1257/aer.98.2.79","doi":"https://doi.org/10.1257/aer.98.2.79","is_oa":false,"landing_page_url":"https://doi.org/10.1257/aer.98.2.79","pdf_url":null,"source":{"id":"https://openalex.org/S23254222","display_name":"American Economic Review","issn_l":"0002-8282","issn":["0002-8282","1944-7981"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315912","host_organization_name":"American Economic Association","host_organization_lineage":["https://openalex.org/P4310315912"],"host_organization_lineage_names":["American Economic Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Economic Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:aea:aecrev:v:98:y:2008:i:2:p:79-83","doi":null,"is_oa":true,"landing_page_url":"https://www.aeaweb.org/articles/pdf/doi/10.1257/aer.98.2.79","pdf_url":"http://www.aeaweb.org/aer/data/may08/p20080011_app.pdf","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":{"id":"pmh:oai:RePEc:aea:aecrev:v:98:y:2008:i:2:p:79-83","doi":null,"is_oa":true,"landing_page_url":"https://www.aeaweb.org/articles/pdf/doi/10.1257/aer.98.2.79","pdf_url":"http://www.aeaweb.org/aer/data/may08/p20080011_app.pdf","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"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"No poverty","score":0.6299999952316284,"id":"https://metadata.un.org/sdg/1"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2171318445.pdf","grobid_xml":"https://content.openalex.org/works/W2171318445.grobid-xml"},"referenced_works_count":13,"referenced_works":["https://openalex.org/W52120845","https://openalex.org/W57551091","https://openalex.org/W155018649","https://openalex.org/W628235571","https://openalex.org/W1481315343","https://openalex.org/W1561188935","https://openalex.org/W1579319633","https://openalex.org/W1598506339","https://openalex.org/W2005923650","https://openalex.org/W2187100411","https://openalex.org/W2341946548","https://openalex.org/W2795969996","https://openalex.org/W3122485538"],"related_works":["https://openalex.org/W7098797007","https://openalex.org/W2131789387","https://openalex.org/W7096446841","https://openalex.org/W4256442107","https://openalex.org/W7112422727","https://openalex.org/W1525265137","https://openalex.org/W2348967199","https://openalex.org/W3120052258","https://openalex.org/W1605166311","https://openalex.org/W7098832369"],"abstract_inverted_index":{"How":[0],"Big":[1],"Are":[2],"Total":[3],"Individual":[4],"Income":[5],"Tax":[6],"Expenditures,":[7],"and":[8,19],"Who":[9],"Benefits":[10],"from":[11],"Them?":[12],"by":[13],"Leonard":[14],"E.":[15],"Burman,":[16],"Christopher":[17],"Geissler":[18],"Eric":[20],"J.":[21],"Toder.":[22],"Published":[23],"in":[24],"volume":[25],"98,":[26],"issue":[27],"2,":[28],"pages":[29],"79-83":[30],"of":[31],"American":[32],"Economic":[33],"Review,":[34],"May":[35],"2008":[36]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":3},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":10},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}