{"id":"https://openalex.org/W2284572051","doi":null,"title":"The deductible expenses of closing a failing business : income tax","display_name":"The deductible expenses of closing a failing business : income tax","publication_year":2009,"publication_date":"2009-06-01","ids":{"openalex":"https://openalex.org/W2284572051","mag":"2284572051"},"language":"en","primary_location":{"id":"mag:2284572051","doi":null,"is_oa":false,"landing_page_url":"http://reference.sabinet.co.za/document/EJC78555","pdf_url":null,"source":{"id":"https://openalex.org/S4306531609","display_name":"Tax Breaks Newsletter","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Tax Breaks Newsletter","raw_type":null},"volume":null,"type":"article","indexed_in":[],"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/A5030724077","display_name":"David Warneke","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"David Warneke","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5030724077"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.42322176,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"2009","issue":"281","first_page":"6","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5648999810218811,"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":0.5648999810218811,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.3944999873638153,"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":0.028200000524520874,"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/business-closures","display_name":"business closures","score":0.609000027179718},{"id":"https://openalex.org/keywords/tax-deductible-expenses","display_name":"tax-deductible expenses","score":0.7210000157356262},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8040000200271606},{"id":"https://openalex.org/keywords/tax-deductions","display_name":"tax deductions","score":0.7360000014305115},{"id":"https://openalex.org/keywords/business-losses","display_name":"business losses","score":0.49000000953674316},{"id":"https://openalex.org/keywords/closing-costs","display_name":"closing costs","score":0.460999995470047}],"concepts":[{"id":"https://openalex.org/C2776829726","wikidata":"https://www.wikidata.org/wiki/Q1759284","display_name":"Deductible","level":2,"score":0.9124374389648438},{"id":"https://openalex.org/C2778775528","wikidata":"https://www.wikidata.org/wiki/Q5135432","display_name":"Closing (real estate)","level":2,"score":0.7923426628112793},{"id":"https://openalex.org/C77269340","wikidata":"https://www.wikidata.org/wiki/Q1893102","display_name":"Tax deduction","level":5,"score":0.6675249338150024},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4922164976596832},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.42258375883102417},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.41731879115104675},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.3431776762008667},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.30668437480926514},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.30021217465400696},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2813813090324402},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.26774418354034424},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.24644440412521362},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.19090837240219116}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2284572051","doi":null,"is_oa":false,"landing_page_url":"http://reference.sabinet.co.za/document/EJC78555","pdf_url":null,"source":{"id":"https://openalex.org/S4306531609","display_name":"Tax Breaks Newsletter","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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Tax Breaks Newsletter","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3040537720","https://openalex.org/W572987906","https://openalex.org/W1587329484","https://openalex.org/W2278604361","https://openalex.org/W3131162525","https://openalex.org/W2291279271","https://openalex.org/W4290986268","https://openalex.org/W4302388318","https://openalex.org/W2610258406","https://openalex.org/W2946129528"],"abstract_inverted_index":{"Which":[0],"expenses":[1],"are":[2],"deductible,":[3],"and":[4],"which":[5],"ones":[6],"not?":[7],"The":[8],"answer":[9],"materially":[10],"impacts":[11],"the":[12],"true":[13],"cost":[14],"of":[15],"closing":[16],"down..":[17]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}
