{"id":"https://openalex.org/W2770880776","doi":"https://doi.org/10.1017/9781316282496","title":"International Tax Policy","display_name":"International Tax Policy","publication_year":2017,"publication_date":"2017-11-24","ids":{"openalex":"https://openalex.org/W2770880776","doi":"https://doi.org/10.1017/9781316282496","mag":"2770880776"},"language":"en","primary_location":{"id":"doi:10.1017/9781316282496","doi":"https://doi.org/10.1017/9781316282496","is_oa":false,"landing_page_url":"https://doi.org/10.1017/9781316282496","pdf_url":null,"source":{"id":"https://openalex.org/S4306462995","display_name":"Cambridge University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},"volume":null,"type":"book","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/A5088076169","display_name":"Tsilly Dagan","orcid":"https://orcid.org/0000-0001-7657-253X","observed_orcids":["https://orcid.org/0000-0001-7657-253X"]},"institutions":[{"id":"https://openalex.org/I13955877","display_name":"Bar-Ilan University","ror":"https://ror.org/03kgsv495","country_code":"IL","type":"education","lineage":["https://openalex.org/I13955877"]}],"countries":["IL"],"is_corresponding":true,"raw_author_name":"Tsilly Dagan","raw_affiliation_strings":["Bar-Ilan University, Israel"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bar-Ilan University, Israel","institution_ids":["https://openalex.org/I13955877"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5088076169"],"corresponding_institution_ids":["https://openalex.org/I13955877"],"apc_list":null,"apc_paid":null,"fwci":12.8023,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.9840213,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"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/T14030","display_name":"Taxation and Legal Issues","score":0.6190999746322632,"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":0.6190999746322632,"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":0.3181000053882599,"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":0.022099999710917473,"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-taxation","display_name":"international taxation","score":0.9860000014305115},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.6370000243186951},{"id":"https://openalex.org/keywords/decentralized-marketplaces","display_name":"decentralized markets","score":0.47200000286102295},{"id":"https://openalex.org/keywords/tax-efficiency","display_name":"tax efficiency","score":0.4959999918937683},{"id":"https://openalex.org/keywords/global-justice","display_name":"global justice","score":0.859000027179718},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.38199999928474426},{"id":"https://openalex.org/keywords/international-tax-system","display_name":"international tax regime","score":0.47699999809265137}],"concepts":[{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.6769920587539673},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.6437668204307556},{"id":"https://openalex.org/C44725695","wikidata":"https://www.wikidata.org/wiki/Q288156","display_name":"Normative","level":2,"score":0.6109774112701416},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5756238698959351},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.5461366176605225},{"id":"https://openalex.org/C2776805697","wikidata":"https://www.wikidata.org/wiki/Q3445707","display_name":"Tax policy","level":3,"score":0.48855289816856384},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.464575856924057},{"id":"https://openalex.org/C48798503","wikidata":"https://www.wikidata.org/wiki/Q877546","display_name":"Reputation","level":2,"score":0.43835172057151794},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.42808863520622253},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3830033540725708},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3812456727027893},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.33407413959503174},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.24588081240653992},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.22940993309020996},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06858810782432556},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1017/9781316282496","doi":"https://doi.org/10.1017/9781316282496","is_oa":false,"landing_page_url":"https://doi.org/10.1017/9781316282496","pdf_url":null,"source":{"id":"https://openalex.org/S4306462995","display_name":"Cambridge University Press eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310311721","host_organization_name":"Cambridge University Press","host_organization_lineage":["https://openalex.org/P4310311721","https://openalex.org/P4310311702"],"host_organization_lineage_names":["Cambridge University Press","University of Cambridge"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},{"id":"mag:2920804159","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/b/cup/cbooks/9781107531031.html","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.833299994468689,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":154,"referenced_works":["https://openalex.org/W38847784","https://openalex.org/W116864442","https://openalex.org/W164937729","https://openalex.org/W178349124","https://openalex.org/W232654723","https://openalex.org/W334496879","https://openalex.org/W336089516","https://openalex.org/W643612587","https://openalex.org/W656217700","https://openalex.org/W768240097","https://openalex.org/W772680464","https://openalex.org/W797052987","https://openalex.org/W812870714","https://openalex.org/W853234308","https://openalex.org/W938744560","https://openalex.org/W955680431","https://openalex.org/W1003463599","https://openalex.org/W1478253584","https://openalex.org/W1490209392","https://openalex.org/W1496708560","https://openalex.org/W1502645642","https://openalex.org/W1518671547","https://openalex.org/W1531929349","https://openalex.org/W1549092662","https://openalex.org/W1549679096","https://openalex.org/W1550000082","https://openalex.org/W1551328621","https://openalex.org/W1573227138","https://openalex.org/W1579730523","https://openalex.org/W1582724664","https://openalex.org/W1583040418","https://openalex.org/W1583607571","https://openalex.org/W1597282312","https://openalex.org/W1598833883","https://openalex.org/W1847836041","https://openalex.org/W1926247378","https://openalex.org/W1944723931","https://openalex.org/W1953217176","https://openalex.org/W1967954347","https://openalex.org/W1976559821","https://openalex.org/W1976946423","https://openalex.org/W1977241298","https://openalex.org/W1977830683","https://openalex.org/W1978252879","https://openalex.org/W1985410847","https://openalex.org/W1990904714","https://openalex.org/W1999060805","https://openalex.org/W2016336556","https://openalex.org/W2020601729","https://openalex.org/W2052145200","https://openalex.org/W2054049752","https://openalex.org/W2054081676","https://openalex.org/W2059633944","https://openalex.org/W2062144675","https://openalex.org/W2062488378","https://openalex.org/W2066019587","https://openalex.org/W2081714882","https://openalex.org/W2088448961","https://openalex.org/W2088451472","https://openalex.org/W2088685491","https://openalex.org/W2096186006","https://openalex.org/W2096696725","https://openalex.org/W2102801504","https://openalex.org/W2111627505","https://openalex.org/W2115070298","https://openalex.org/W2119628607","https://openalex.org/W2127031200","https://openalex.org/W2132372024","https://openalex.org/W2142450754","https://openalex.org/W2144173116","https://openalex.org/W2149683497","https://openalex.org/W2150679261","https://openalex.org/W2152600569","https://openalex.org/W2153811296","https://openalex.org/W2164970388","https://openalex.org/W2237674505","https://openalex.org/W2242656351","https://openalex.org/W2245238150","https://openalex.org/W2263686451","https://openalex.org/W2273563798","https://openalex.org/W2289752449","https://openalex.org/W2291951280","https://openalex.org/W2309268256","https://openalex.org/W2338522473","https://openalex.org/W2490728906","https://openalex.org/W2510859930","https://openalex.org/W2601008826","https://openalex.org/W2606395488","https://openalex.org/W2606616516","https://openalex.org/W2733236245","https://openalex.org/W2796006712","https://openalex.org/W2796223918","https://openalex.org/W2797001852","https://openalex.org/W2994499287","https://openalex.org/W3023816822","https://openalex.org/W3024654947","https://openalex.org/W3121164164","https://openalex.org/W3121274648","https://openalex.org/W3121295354","https://openalex.org/W3121391292","https://openalex.org/W3121597486","https://openalex.org/W3121890035","https://openalex.org/W3121973865","https://openalex.org/W3122022926","https://openalex.org/W3122047303","https://openalex.org/W3122230345","https://openalex.org/W3122308690","https://openalex.org/W3122398734","https://openalex.org/W3122537953","https://openalex.org/W3122757061","https://openalex.org/W3122806709","https://openalex.org/W3122830095","https://openalex.org/W3122962147","https://openalex.org/W3123067158","https://openalex.org/W3123284360","https://openalex.org/W3123399778","https://openalex.org/W3123419271","https://openalex.org/W3123511246","https://openalex.org/W3123614564","https://openalex.org/W3123766059","https://openalex.org/W3123805983","https://openalex.org/W3123861202","https://openalex.org/W3123888140","https://openalex.org/W3123998326","https://openalex.org/W3124002220","https://openalex.org/W3124088399","https://openalex.org/W3124153762","https://openalex.org/W3124190035","https://openalex.org/W3124261512","https://openalex.org/W3124271207","https://openalex.org/W3124323999","https://openalex.org/W3124330334","https://openalex.org/W3124343358","https://openalex.org/W3124426604","https://openalex.org/W3124680137","https://openalex.org/W3124772012","https://openalex.org/W3124854515","https://openalex.org/W3125305648","https://openalex.org/W3125326404","https://openalex.org/W3125675237","https://openalex.org/W3125721301","https://openalex.org/W3125782685","https://openalex.org/W3125857181","https://openalex.org/W3125881622","https://openalex.org/W3125944176","https://openalex.org/W3125950043","https://openalex.org/W3126000252","https://openalex.org/W3133710872","https://openalex.org/W3149351558","https://openalex.org/W3212101024","https://openalex.org/W4225424931","https://openalex.org/W4249643254","https://openalex.org/W4285719527","https://openalex.org/W4389987729"],"related_works":["https://openalex.org/W2905014593","https://openalex.org/W3117064374","https://openalex.org/W2973775695","https://openalex.org/W2917197947","https://openalex.org/W2969749032","https://openalex.org/W2337537405","https://openalex.org/W4412621087","https://openalex.org/W4238633944","https://openalex.org/W7029291267","https://openalex.org/W4206038930"],"abstract_inverted_index":{"Bringing":[0],"a":[1,23,41],"unique":[2],"voice":[3],"to":[4,25,97],"international":[5,32,38,59],"taxation,":[6,114],"this":[7,64],"book":[8],"argues":[9,69],"against":[10],"the":[11,54,57,78,108,122,128,136],"conventional":[12],"support":[13],"of":[14,19,53,56,112,140,146],"multilateral":[15,131],"co-operation":[16,141],"in":[17,31,144],"favour":[18],"structured":[20],"competition":[21,72,81,117,143],"as":[22,40],"way":[24],"promote":[26],"both":[27,98],"justice":[28],"and":[29,86,100,120,130,138,142,148],"efficiency":[30,99,147],"tax":[33,60],"policy.":[34],"Tsilly":[35],"Dagan":[36,68],"analyzes":[37],"taxation":[39],"decentralized":[42,65],"market,":[43],"where":[44],"governments":[45],"have":[46],"increasingly":[47],"become":[48],"strategic":[49,123],"actors.":[50],"While":[51],"many":[52],"challenges":[55],"current":[58],"regime":[61],"derive":[62],"from":[63],"competitive":[66],"structure,":[67],"that":[70],"curtailing":[71],"through":[73],"centralization":[74],"is":[75,92],"not":[76],"necessarily":[77],"answer.":[79],"Conversely,":[80],"-":[82,91],"if":[83],"properly":[84],"calibrated":[85],"notwithstanding":[87],"its":[88],"dubious":[89],"reputation":[90],"conducive,":[93],"rather":[94],"than":[95],"detrimental,":[96],"global":[101],"justice.":[102,149],"International":[103],"Tax":[104],"Policy":[105],"begins":[106],"with":[107],"basic":[109],"normative":[110],"goals":[111],"income":[113],"explaining":[115],"how":[116],"transforms":[118],"them":[119],"analyzing":[121],"game":[124],"states":[125],"play":[126],"on":[127],"bilateral":[129],"level.":[132],"It":[133],"then":[134],"considers":[135],"costs":[137],"benefits":[139],"terms":[145]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":3}],"updated_date":"2026-10-29T09:56:32.521200","created_date":"2017-12-04T00:00:00"}