{"id":"https://openalex.org/W2553046052","doi":"https://doi.org/10.9783/9781512806281-006","title":"5. Complexity, Compliance Costs, and Tax Evasion","display_name":"5. Complexity, Compliance Costs, and Tax Evasion","publication_year":1989,"publication_date":"1989-12-31","ids":{"openalex":"https://openalex.org/W2553046052","doi":"https://doi.org/10.9783/9781512806281-006","mag":"2553046052"},"language":"en","primary_location":{"id":"doi:10.9783/9781512806281-006","doi":"https://doi.org/10.9783/9781512806281-006","is_oa":false,"landing_page_url":"https://doi.org/10.9783/9781512806281-006","pdf_url":null,"source":{"id":"https://openalex.org/S4306464193","display_name":"University of Pennsylvania Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319947","host_organization_name":"University of Pennsylvania Press","host_organization_lineage":["https://openalex.org/P4310319947","https://openalex.org/P4310316230"],"host_organization_lineage_names":["University of Pennsylvania Press","University of Pennsylvania"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Taxpayer Compliance, Volume 2","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2550789459","display_name":"Taxpayer Compliance, Volume 2"},"type":"book-chapter","is_traditional":true,"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":"https://openalex.org/A5038074143","display_name":"Joel Slemrod","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Joel Slemrod","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5038074143"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.6745,"has_fulltext":false,"cited_by_count":65,"citation_normalized_percentile":{"value":0.97182106,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"156","last_page":"181"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9883000254631042,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9883000254631042,"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":0.00279999990016222,"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":0.0024999999441206455,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-evasion","display_name":"tax evasion","score":0.7300000190734863},{"id":"https://openalex.org/keywords/compliance-costs","display_name":"compliance costs","score":0.8230000138282776},{"id":"https://openalex.org/keywords/tax-complexity","display_name":"tax complexity","score":0.8029999732971191},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.503000020980835},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.4000000059604645}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.7276663780212402},{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7072659134864807},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.674994945526123},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.42012926936149597},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.37260305881500244},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.33177316188812256},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.11986052989959717},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.10463389754295349},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.07179290056228638},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.9783/9781512806281-006","doi":"https://doi.org/10.9783/9781512806281-006","is_oa":false,"landing_page_url":"https://doi.org/10.9783/9781512806281-006","pdf_url":null,"source":{"id":"https://openalex.org/S4306464193","display_name":"University of Pennsylvania Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319947","host_organization_name":"University of Pennsylvania Press","host_organization_lineage":["https://openalex.org/P4310319947","https://openalex.org/P4310316230"],"host_organization_lineage_names":["University of Pennsylvania Press","University of Pennsylvania"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Taxpayer Compliance, Volume 2","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W4245443548","https://openalex.org/W4300977213","https://openalex.org/W4233550778","https://openalex.org/W2550189589","https://openalex.org/W2476113739","https://openalex.org/W1597690495","https://openalex.org/W2551936159","https://openalex.org/W2996406358","https://openalex.org/W2529142442","https://openalex.org/W6991882187"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-11-30T00:00:00"}