{"id":"https://openalex.org/W2387350697","doi":null,"title":"Thoughts on Collecting Social Security Tax","display_name":"Thoughts on Collecting Social Security Tax","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2387350697","mag":"2387350697"},"language":"en","primary_location":{"id":"mag:2387350697","doi":null,"is_oa":false,"landing_page_url":"https://en.cnki.com.cn/Article_en/CJFDTOTAL-JJSY201111002.htm","pdf_url":null,"source":{"id":"https://openalex.org/S2764800568","display_name":"Keizai keizai","issn_l":"0288-2442","issn":["0288-2442"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4327892212","host_organization_name":"Research Institute for Small and Medium Enterprises and Management","host_organization_lineage":["https://openalex.org/P4327892212"],"host_organization_lineage_names":["Research Institute for Small and Medium Enterprises and Management"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Keizai keizai","raw_type":null},"volume":null,"type":"article","is_traditional":true,"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/A5100602861","display_name":"Xuelian Wang","orcid":"https://orcid.org/0000-0002-0504-733X","observed_orcids":["https://orcid.org/0000-0002-0504-733X"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Xuelian Wang","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5100602861"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"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":0.7163000106811523,"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":0.7163000106811523,"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/T13825","display_name":"Economic Policies and Impacts","score":0.14560000598430634,"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":0.09049999713897705,"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/social-security-tax","display_name":"social security tax","score":0.984000027179718},{"id":"https://openalex.org/keywords/social-insurance-reform","display_name":"social insurance reform","score":0.7770000100135803},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.8399999737739563},{"id":"https://openalex.org/keywords/tax-collection-rate","display_name":"tax collection rate","score":0.7879999876022339},{"id":"https://openalex.org/keywords/social-security-coverage","display_name":"social security coverage","score":0.7269999980926514},{"id":"https://openalex.org/keywords/social-security-fund-management","display_name":"social security fund management","score":0.7310000061988831},{"id":"https://openalex.org/keywords/public-finance-system","display_name":"public finance system","score":0.7680000066757202},{"id":"https://openalex.org/keywords/transformation-of-government-functions","display_name":"government function transformation","score":0.906000018119812}],"concepts":[{"id":"https://openalex.org/C2777111884","wikidata":"https://www.wikidata.org/wiki/Q12002092","display_name":"Social security","level":2,"score":0.7428185343742371},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5928944945335388},{"id":"https://openalex.org/C83163435","wikidata":"https://www.wikidata.org/wiki/Q3954104","display_name":"Security management","level":2,"score":0.514733076095581},{"id":"https://openalex.org/C2779282124","wikidata":"https://www.wikidata.org/wiki/Q7653906","display_name":"Social insurance","level":2,"score":0.5026412010192871},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.4789315164089203},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.46201008558273315},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4352344870567322},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.42613083124160767},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3629434108734131},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2656899094581604},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2387350697","doi":null,"is_oa":false,"landing_page_url":"https://en.cnki.com.cn/Article_en/CJFDTOTAL-JJSY201111002.htm","pdf_url":null,"source":{"id":"https://openalex.org/S2764800568","display_name":"Keizai keizai","issn_l":"0288-2442","issn":["0288-2442"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4327892212","host_organization_name":"Research Institute for Small and Medium Enterprises and Management","host_organization_lineage":["https://openalex.org/P4327892212"],"host_organization_lineage_names":["Research Institute for Small and Medium Enterprises and Management"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Keizai keizai","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/W2378024512","https://openalex.org/W2381852523","https://openalex.org/W2376744253","https://openalex.org/W2356124105","https://openalex.org/W2382535559","https://openalex.org/W2393613096","https://openalex.org/W2378937952","https://openalex.org/W2351838670","https://openalex.org/W2347650851","https://openalex.org/W2394151319"],"abstract_inverted_index":{"We":[0],"employ":[1],"taxation":[2,24],"to":[3],"improve":[4],"social":[5,11,14,34,56,75],"security":[6,15,57,76],"system":[7,45,60,86],"by":[8],"changing":[9],"present":[10],"insurance":[12],"into":[13],"tax,which":[16],"can":[17,39],"solve":[18],"the":[19],"conflicts":[20],"of":[21,33,48,51,55,61,74],"double":[22],"taxation,reduce":[23],"cost,and":[25],"also":[26],"increase":[27,70],"collection":[28,47],"rate,and":[29],"coverage":[30],"and":[31,64,72,87],"coordination":[32],"security.More":[35],"importantly,the":[36],"tax":[37,49],"reform":[38],"help":[40,69],"establish":[41],"a":[42,79],"trinity":[43],"management":[44,59],"on":[46],"authority,management":[50],"financial":[52],"sector,and":[53],"expenditure":[54],"department.This":[58],"mutual":[62],"restraint":[63],"supervision":[65],"will":[66],"not":[67],"only":[68],"safety":[71],"utilization":[73],"funds,but":[77],"lay":[78],"better":[80],"foundation":[81],"for":[82],"improving":[83],"public":[84],"finance":[85],"transforming":[88],"government":[89],"functions.":[90]},"counts_by_year":[],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}