{"id":"https://openalex.org/W2889866388","doi":"https://doi.org/10.1007/s10797-018-9513-4","title":"Corporate income taxes, corporate debt, and household debt","display_name":"Corporate income taxes, corporate debt, and household debt","publication_year":2018,"publication_date":"2018-09-03","ids":{"openalex":"https://openalex.org/W2889866388","doi":"https://doi.org/10.1007/s10797-018-9513-4","mag":"2889866388"},"language":"en","primary_location":{"id":"doi:10.1007/s10797-018-9513-4","doi":"https://doi.org/10.1007/s10797-018-9513-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-018-9513-4","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","raw_type":"journal-article"},"volume":null,"type":"article","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/A5084264540","display_name":"Jinbaek Park","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jinbaek Park","raw_affiliation_strings":["Korea Appraisal Board, 291, Innovalley-ro, Dong-gu, Daegu, 41068, Korea"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Korea Appraisal Board, 291, Innovalley-ro, Dong-gu, Daegu, 41068, Korea","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5100389578","display_name":"Young Lee","orcid":"https://orcid.org/0000-0003-3589-3120","observed_orcids":["https://orcid.org/0000-0003-3589-3120","https://orcid.org/0000-0003-0126-3112"]},"institutions":[{"id":"https://openalex.org/I4575257","display_name":"Hanyang University","ror":"https://ror.org/046865y68","country_code":"KR","type":"education","lineage":["https://openalex.org/I4575257"]}],"countries":["KR"],"is_corresponding":true,"raw_author_name":"Young Lee","raw_affiliation_strings":["Department of Economics and Finance, Hanyang University, 222 Wangsimni-ro, Seongdong-gu, Seoul, 04763, Korea"],"raw_orcid":"https://orcid.org/0000-0003-0126-3112","affiliations":[{"raw_affiliation_string":"Department of Economics and Finance, Hanyang University, 222 Wangsimni-ro, Seongdong-gu, Seoul, 04763, Korea","institution_ids":["https://openalex.org/I4575257"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5100389578"],"corresponding_institution_ids":["https://openalex.org/I4575257"],"apc_list":{"value":3090,"currency":"USD","value_usd":3090},"apc_paid":null,"fwci":3.0341,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.91787619,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"26","issue":"3","first_page":"506","last_page":"535"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.7231000065803528,"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":0.7231000065803528,"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/T11621","display_name":"Fiscal Policies and Political Economy","score":0.15320000052452087,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.06340000033378601,"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/corporate-income-tax","display_name":"corporate income tax","score":0.9589999914169312},{"id":"https://openalex.org/keywords/corporate-debt","display_name":"corporate debt","score":0.9559999704360962},{"id":"https://openalex.org/keywords/household-debt","display_name":"household debt","score":1.0},{"id":"https://openalex.org/keywords/interest-deductibility","display_name":"interest deduction","score":0.6759999990463257},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.9049999713897705},{"id":"https://openalex.org/keywords/loanable-funds","display_name":"loanable funds","score":0.7730000019073486},{"id":"https://openalex.org/keywords/tax-cuts","display_name":"tax cuts","score":0.47200000286102295},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.6869999766349792}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7244969606399536},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.6793320178985596},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.625201940536499},{"id":"https://openalex.org/C2395362","wikidata":"https://www.wikidata.org/wiki/Q6663479","display_name":"Loanable funds","level":3,"score":0.6231482625007629},{"id":"https://openalex.org/C135665773","wikidata":"https://www.wikidata.org/wiki/Q2234049","display_name":"Debt ratio","level":3,"score":0.4886172413825989},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.48045986890792847},{"id":"https://openalex.org/C202189257","wikidata":"https://www.wikidata.org/wiki/Q2915683","display_name":"Internal debt","level":3,"score":0.46648433804512024},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4655955731868744},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.45397520065307617},{"id":"https://openalex.org/C106210156","wikidata":"https://www.wikidata.org/wiki/Q1559695","display_name":"Debt-to-GDP ratio","level":4,"score":0.44573190808296204},{"id":"https://openalex.org/C175025494","wikidata":"https://www.wikidata.org/wiki/Q179179","display_name":"Interest rate","level":2,"score":0.2147427201271057},{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.1909337043762207},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.18941080570220947},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.09650126099586487},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.08960580825805664}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s10797-018-9513-4","doi":"https://doi.org/10.1007/s10797-018-9513-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-018-9513-4","pdf_url":null,"source":{"id":"https://openalex.org/S42192170","display_name":"International Tax and Public Finance","issn_l":"0927-5940","issn":["0927-5940","1573-6970"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Tax and Public Finance","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:kap:itaxpf:v:26:y:2019:i:3:d:10.1007_s10797-018-9513-4","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10797-018-9513-4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321142","display_name":"Hanyang University","ror":"https://ror.org/046865y68"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":38,"referenced_works":["https://openalex.org/W1496286215","https://openalex.org/W1504343053","https://openalex.org/W1511717027","https://openalex.org/W1546993880","https://openalex.org/W1583040418","https://openalex.org/W1858938604","https://openalex.org/W1966731067","https://openalex.org/W1971544070","https://openalex.org/W1998438165","https://openalex.org/W2002819931","https://openalex.org/W2025478657","https://openalex.org/W2033145696","https://openalex.org/W2047205733","https://openalex.org/W2053744900","https://openalex.org/W2071206222","https://openalex.org/W2075966196","https://openalex.org/W2111352900","https://openalex.org/W2115750860","https://openalex.org/W2118836230","https://openalex.org/W2129163923","https://openalex.org/W2136130911","https://openalex.org/W2163043600","https://openalex.org/W2170790204","https://openalex.org/W2204958478","https://openalex.org/W2465587637","https://openalex.org/W2766785025","https://openalex.org/W2955627845","https://openalex.org/W2962874896","https://openalex.org/W3028227557","https://openalex.org/W3121311875","https://openalex.org/W3121348973","https://openalex.org/W3121525878","https://openalex.org/W3122033327","https://openalex.org/W3124111047","https://openalex.org/W3124843136","https://openalex.org/W3125749692","https://openalex.org/W3176682987","https://openalex.org/W4238817359"],"related_works":["https://openalex.org/W1966731067","https://openalex.org/W2408511998","https://openalex.org/W1989497021","https://openalex.org/W270257370","https://openalex.org/W3125781839","https://openalex.org/W1562813452","https://openalex.org/W2964326585","https://openalex.org/W3011838060","https://openalex.org/W28579090","https://openalex.org/W3121525878"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2018-09-27T00:00:00"}