{"id":"https://openalex.org/W2948568637","doi":null,"title":"Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'","display_name":"Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'","publication_year":2018,"publication_date":"2018-05-21","ids":{"openalex":"https://openalex.org/W2948568637","mag":"2948568637"},"language":"en","primary_location":{"id":"mag:2948568637","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3182601","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},"volume":null,"type":"preprint","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3182601","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5100668205","display_name":"Shuping Chen","orcid":"https://orcid.org/0000-0002-7632-7451","observed_orcids":["https://orcid.org/0000-0002-7632-7451"]},"institutions":[{"id":"https://openalex.org/I86519309","display_name":"The University of Texas at Austin","ror":"https://ror.org/00hj54h04","country_code":"US","type":"education","lineage":["https://openalex.org/I86519309"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Shuping Chen","raw_affiliation_strings":["University of Texas at Austin - Red McCombs School of Business"],"raw_orcid":"https://orcid.org/0000-0002-7632-7451","affiliations":[{"raw_affiliation_string":"University of Texas at Austin - Red McCombs School of Business","institution_ids":["https://openalex.org/I86519309"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101773140","display_name":"Ying Huang","orcid":"https://orcid.org/0000-0002-3280-9934","observed_orcids":["https://orcid.org/0000-0002-3280-9934"]},"institutions":[{"id":"https://openalex.org/I162577319","display_name":"The University of Texas at Dallas","ror":"https://ror.org/049emcs32","country_code":"US","type":"education","lineage":["https://openalex.org/I162577319"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ying Huang","raw_affiliation_strings":["University of Texas at Dallas"],"raw_orcid":"https://orcid.org/0000-0002-3280-9934","affiliations":[{"raw_affiliation_string":"University of Texas at Dallas","institution_ids":["https://openalex.org/I162577319"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5091726176","display_name":"Ningzhong Li","orcid":"https://orcid.org/0000-0003-1841-3885","observed_orcids":["https://orcid.org/0000-0003-1841-3885"]},"institutions":[{"id":"https://openalex.org/I162577319","display_name":"The University of Texas at Dallas","ror":"https://ror.org/049emcs32","country_code":"US","type":"education","lineage":["https://openalex.org/I162577319"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ningzhong Li","raw_affiliation_strings":["University of Texas at Dallas"],"raw_orcid":"https://orcid.org/0000-0003-1841-3885","affiliations":[{"raw_affiliation_string":"University of Texas at Dallas","institution_ids":["https://openalex.org/I162577319"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5017290385","display_name":"Terry J. Shevlin","orcid":"https://orcid.org/0000-0001-8286-2891","observed_orcids":["https://orcid.org/0000-0001-8286-2891"]},"institutions":[{"id":"https://openalex.org/I204250578","display_name":"University of California, Irvine","ror":"https://ror.org/04gyf1771","country_code":"US","type":"education","lineage":["https://openalex.org/I204250578"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Terry Shevlin","raw_affiliation_strings":["University of California, Irvine **"],"raw_orcid":"https://orcid.org/0000-0001-8286-2891","affiliations":[{"raw_affiliation_string":"University of California, Irvine **","institution_ids":["https://openalex.org/I204250578"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"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":0.9307000041007996,"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":0.9307000041007996,"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/T10019","display_name":"Corporate Finance and Governance","score":0.06019999831914902,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"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":0.0015999999595806003,"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/corporate-tax-planning","display_name":"corporate tax planning","score":0.9800000190734863},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.36500000953674316},{"id":"https://openalex.org/keywords/ownership-structure","display_name":"ownership structure","score":0.46799999475479126},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.5040000081062317}],"concepts":[{"id":"https://openalex.org/C2776035688","wikidata":"https://www.wikidata.org/wiki/Q1606558","display_name":"Affect (linguistics)","level":2,"score":0.8078026175498962},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6473922729492188},{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.5138199925422668},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.512297511100769},{"id":"https://openalex.org/C110875604","wikidata":"https://www.wikidata.org/wiki/Q75","display_name":"The Internet","level":2,"score":0.5011537075042725},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.4892466068267822},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.3344041109085083},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.32678356766700745},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.28304946422576904},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24805092811584473},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.24427935481071472},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1447342038154602},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.1408902108669281},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14086034893989563},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.10395479202270508},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2948568637","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3182601","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"mag:2948568637","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3182601","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":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":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/W2895043090","https://openalex.org/W2211802490","https://openalex.org/W2335759847","https://openalex.org/W4386770900","https://openalex.org/W7125981105","https://openalex.org/W7170943186","https://openalex.org/W2282893586","https://openalex.org/W7101009078","https://openalex.org/W4226205235","https://openalex.org/W3155307758"],"abstract_inverted_index":{"Original":[0],"Paper":[1],"is":[2],"available":[3],"at:":[4],"https://ssrn.com/abstract=2610826\r\nThese":[5],"internet":[6],"appendices":[7],"provide":[8],"supplementary":[9],"analyses":[10],"and":[11],"robustness":[12],"tests":[13],"for":[14],"the":[15],"paper":[16],"\u201cHow":[17],"does":[18],"quasi-indexer":[19],"ownership":[20],"affect":[21],"corporate":[22],"tax":[23],"planning?\u201d.":[24]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2019-06-14T00:00:00"}
