{"id":"https://openalex.org/W2795118656","doi":null,"title":"The concept of tax","display_name":"The concept of tax","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W2795118656","mag":"2795118656"},"language":"en","primary_location":{"id":"mag:2795118656","doi":null,"is_oa":false,"landing_page_url":"https://repository.uantwerpen.be/record/irua/opacirua/c:irua:68006","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},"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/A5045538617","display_name":"Bruno Peeters","orcid":"https://orcid.org/0000-0003-3044-0683","observed_orcids":["https://orcid.org/0000-0003-3044-0683"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bruno Peeters","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3044-0683","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5111385054","display_name":"William B. Barker","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William B. Barker","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5045646555","display_name":"P. Hererra","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"P. Hererra","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5019285259","display_name":"Kees van Raad","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kees van Raad","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":4,"citation_normalized_percentile":{"value":0.56218861,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":95},"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":0.8784000277519226,"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":0.8784000277519226,"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":0.0681999996304512,"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/T14030","display_name":"Taxation and Legal Issues","score":0.0272000003606081,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.8650000095367432},{"id":"https://openalex.org/keywords/concept-of-tax","display_name":"concept of tax","score":0.8859999775886536}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.43650639057159424},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4054988622665405}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2795118656","doi":null,"is_oa":false,"landing_page_url":"https://repository.uantwerpen.be/record/irua/opacirua/c:irua:68006","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":[],"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/W1542561212","https://openalex.org/W603359843","https://openalex.org/W4234688752","https://openalex.org/W615005088","https://openalex.org/W565717703","https://openalex.org/W4285269212","https://openalex.org/W2970966285","https://openalex.org/W602945074","https://openalex.org/W3196562068","https://openalex.org/W7095880105"],"abstract_inverted_index":null,"counts_by_year":[{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2018-04-06T00:00:00"}