{"id":"https://openalex.org/W2494449447","doi":"https://doi.org/10.5771/9783845201931-120","title":"Die Auswirkungen von Verhaltensannahmen auf die Politikberatung am Beispiel von Steuerkomplexit\u00e4t und Steuervereinfachung","display_name":"Die Auswirkungen von Verhaltensannahmen auf die Politikberatung am Beispiel von Steuerkomplexit\u00e4t und Steuervereinfachung","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W2494449447","doi":"https://doi.org/10.5771/9783845201931-120","mag":"2494449447"},"language":"de","primary_location":{"id":"doi:10.5771/9783845201931-120","doi":"https://doi.org/10.5771/9783845201931-120","is_oa":false,"landing_page_url":"https://doi.org/10.5771/9783845201931-120","pdf_url":null,"source":{"id":"https://openalex.org/S4306463667","display_name":"Nomos Verlagsgesellschaft mbH & Co. KG eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319939","host_organization_name":"Nomos","host_organization_lineage":["https://openalex.org/P4310319939"],"host_organization_lineage_names":["Nomos"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Menschenbilder und Verhaltensmodelle in der wissenschaftlichen Politikberatung","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2495249380","display_name":"Menschenbilder und Verhaltensmodelle in der wissenschaftlichen Politikberatung"},"type":"book-chapter","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":null,"display_name":"Lars Koch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Lars Koch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5029939189","display_name":"Dieter Ewringmann","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dieter Ewringmann","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.19900498,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"120","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.4332999885082245,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.4332999885082245,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.15049999952316284,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.12780000269412994,"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/behavioral-assumptions","display_name":"behavioral assumptions","score":0.8569999933242798},{"id":"https://openalex.org/keywords/policy-advice","display_name":"policy advice","score":0.9020000100135803},{"id":"https://openalex.org/keywords/tax-complexity","display_name":"tax complexity","score":0.7599999904632568},{"id":"https://openalex.org/keywords/tax-simplification","display_name":"tax simplification","score":0.9929999709129333},{"id":"https://openalex.org/keywords/behavioral-models","display_name":"behavioral models","score":0.7089999914169312},{"id":"https://openalex.org/keywords/positive-analysis","display_name":"positive analysis","score":0.7699999809265137},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3287924528121948}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5771/9783845201931-120","doi":"https://doi.org/10.5771/9783845201931-120","is_oa":false,"landing_page_url":"https://doi.org/10.5771/9783845201931-120","pdf_url":null,"source":{"id":"https://openalex.org/S4306463667","display_name":"Nomos Verlagsgesellschaft mbH & Co. KG eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319939","host_organization_name":"Nomos","host_organization_lineage":["https://openalex.org/P4310319939"],"host_organization_lineage_names":["Nomos"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Menschenbilder und Verhaltensmodelle in der wissenschaftlichen Politikberatung","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.666700005531311,"display_name":"Peace, justice, and strong institutions","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/W2480294527","https://openalex.org/W2482760955","https://openalex.org/W2478890199","https://openalex.org/W2503394633","https://openalex.org/W2500839051","https://openalex.org/W2476304660","https://openalex.org/W2493088986","https://openalex.org/W2486876484","https://openalex.org/W2495249380","https://openalex.org/W4256278763"],"abstract_inverted_index":{"Jede":[0],"wissenschaftliche":[1],"Politikberatung":[2,51],"st\u00fctzt":[3],"sich":[4],"auf":[5,16,41],"ein":[6],"Modell":[7],"des":[8],"menschlichen":[9],"Verhaltens.":[10],"Verschiedene":[11],"Politikempfehlungen":[12],"beruhen":[13],"nicht":[14],"selten":[15],"unterschiedlichen":[17],"Verhaltensmodellen.":[18],"Dieses":[19],"Buch":[20],"behandelt":[21],"daher":[22],"die":[23,39],"Frage":[24],"nach":[25],"der":[26,50],"Rolle":[27],"normativ":[28],"gehaltvoller":[29],"\"Menschenbilder\"":[30],"und":[31],"thematisiert,":[32],"wie":[33],"deren":[34],"normative":[35],"Gehalte":[36],"auch":[37],"f\u00fcr":[38],"\u2013":[40,47],"eine":[42],"\"positive\"":[43],"Analyse":[44],"hin":[45],"angelegten":[46],"\"Verhaltensmodelle\"":[48],"in":[49],"wirksam":[52],"sind.":[53]},"counts_by_year":[{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-08-23T00:00:00"}