{"id":"https://openalex.org/W2763309147","doi":"https://doi.org/10.2139/ssrn.3051963","title":"International Tax Reform: Hearing Before the S. Comm. On Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg)","display_name":"International Tax Reform: Hearing Before the S. Comm. On Fin., 115th Cong., Oct. 3, 2017 (Statement of Itai Grinberg)","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2763309147","doi":"https://doi.org/10.2139/ssrn.3051963","mag":"2763309147"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.3051963","doi":"https://doi.org/10.2139/ssrn.3051963","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3051963","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3051963","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003177543","display_name":"Itai Grinberg","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184565670","display_name":"Georgetown University","ror":"https://ror.org/05vzafd60","country_code":"US","type":"education","lineage":["https://openalex.org/I184565670"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Itai Grinberg","raw_affiliation_strings":["Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC 20001, United States","Georgetown University Law Center"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC 20001, United States","institution_ids":["https://openalex.org/I184565670"]},{"raw_affiliation_string":"Georgetown University Law Center","institution_ids":["https://openalex.org/I184565670"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5003177543"],"corresponding_institution_ids":["https://openalex.org/I184565670"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":26,"citation_normalized_percentile":null,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9961000084877014,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9961000084877014,"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/T14030","display_name":"Taxation and Legal Issues","score":0.002199999988079071,"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":0.0010000000474974513,"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/international-tax-reform","display_name":"international tax reform","score":0.9900000095367432},{"id":"https://openalex.org/keywords/corporate-tax-rates","display_name":"corporate tax rates","score":0.8410000205039978},{"id":"https://openalex.org/keywords/territorial-tax-system","display_name":"territorial taxation","score":0.7870000004768372},{"id":"https://openalex.org/keywords/corporate-tax-competition","display_name":"corporate tax competition","score":0.9139999747276306},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.8960000276565552},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.3610000014305115},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.531000018119812},{"id":"https://openalex.org/keywords/us-tax-policy","display_name":"United States tax policy","score":0.6470000147819519}],"concepts":[{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.6396219730377197},{"id":"https://openalex.org/C91721477","wikidata":"https://www.wikidata.org/wiki/Q778612","display_name":"Fin","level":2,"score":0.48689785599708557},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.43301236629486084},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.42988812923431396},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30249613523483276},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.24824663996696472},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.13332998752593994},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2139/ssrn.3051963","doi":"https://doi.org/10.2139/ssrn.3051963","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3051963","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:scholarship.law.georgetown.edu:cong-1121","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.law.georgetown.edu/cong/121","pdf_url":null,"source":{"id":"https://openalex.org/S4306400346","display_name":"The scholarly Commons (Georgetown)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184565670","host_organization_name":"Georgetown University","host_organization_lineage":["https://openalex.org/I184565670"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Testimony Before Congress","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3051963","doi":"https://doi.org/10.2139/ssrn.3051963","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3051963","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","score":0.4000000059604645,"id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":1,"referenced_works":["https://openalex.org/W3125312556"],"related_works":["https://openalex.org/W2210273186","https://openalex.org/W6990414124","https://openalex.org/W2761245438","https://openalex.org/W2340492445","https://openalex.org/W146600010","https://openalex.org/W2269887660","https://openalex.org/W2281631565","https://openalex.org/W2507262463","https://openalex.org/W181508659","https://openalex.org/W576396816"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2017-10-20T00:00:00"}