{"id":"https://openalex.org/W2954448460","doi":"https://doi.org/10.2139/ssrn.3372377","title":"Calculation and Corporate Tax Incentives in the Carolinas","display_name":"Calculation and Corporate Tax Incentives in the Carolinas","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W2954448460","doi":"https://doi.org/10.2139/ssrn.3372377","mag":"2954448460"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.3372377","doi":"https://doi.org/10.2139/ssrn.3372377","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3372377","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","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3372377","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076185484","display_name":"Rosolino Candela","orcid":"https://orcid.org/0000-0003-3129-1624","observed_orcids":["https://orcid.org/0000-0003-3129-1624"]},"institutions":[{"id":"https://openalex.org/I162714631","display_name":"George Mason University","ror":"https://ror.org/02jqj7156","country_code":"US","type":"education","lineage":["https://openalex.org/I162714631"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Rosolino Candela","raw_affiliation_strings":["George Mason University - Mercatus Center, 3434 Washington Blvd., 4th Floor, Arlington, VA 22201, United States","George Mason University - Mercatus Center"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"George Mason University - Mercatus Center, 3434 Washington Blvd., 4th Floor, Arlington, VA 22201, United States","institution_ids":["https://openalex.org/I162714631"]},{"raw_affiliation_string":"George Mason University - Mercatus Center","institution_ids":["https://openalex.org/I162714631"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5077026689","display_name":"Peter J. Jacobsen","orcid":"https://orcid.org/0000-0001-5540-7762","observed_orcids":["https://orcid.org/0000-0001-5540-7762"]},"institutions":[{"id":"https://openalex.org/I153718931","display_name":"University of Ottawa","ror":"https://ror.org/03c4mmv16","country_code":"CA","type":"education","lineage":["https://openalex.org/I153718931"]},{"id":"https://openalex.org/I9374425","display_name":"Ottawa University","ror":"https://ror.org/04jscf286","country_code":"US","type":"education","lineage":["https://openalex.org/I9374425"]}],"countries":["CA","US"],"is_corresponding":false,"raw_author_name":"Peter Jacobsen","raw_affiliation_strings":["Ottawa University - Gwartney Institute at Ottawa University, Ottawa, KS 66067, United States","Ottawa University, 1001 S Cedar St, Ottawa, KS 66067, United States","Ottawa University","Ottawa University - Gwartney Institute at Ottawa University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Ottawa University - Gwartney Institute at Ottawa University, Ottawa, KS 66067, United States","institution_ids":["https://openalex.org/I9374425"]},{"raw_affiliation_string":"Ottawa University, 1001 S Cedar St, Ottawa, KS 66067, United States","institution_ids":["https://openalex.org/I9374425"]},{"raw_affiliation_string":"Ottawa University","institution_ids":["https://openalex.org/I9374425"]},{"raw_affiliation_string":"Ottawa University - Gwartney Institute at Ottawa University","institution_ids":["https://openalex.org/I153718931","https://openalex.org/I9374425"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5076185484"],"corresponding_institution_ids":["https://openalex.org/I162714631"],"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":0.4740999937057495,"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":0.4740999937057495,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.12030000239610672,"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/T13138","display_name":"Legal and Constitutional Studies","score":0.06530000269412994,"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-tax-incentives","display_name":"corporate tax incentives","score":0.9710000157356262},{"id":"https://openalex.org/keywords/economic-calculation-problem","display_name":"economic calculation problem","score":0.8989999890327454},{"id":"https://openalex.org/keywords/austrian-economics","display_name":"Austrian economics","score":0.4909999966621399},{"id":"https://openalex.org/keywords/cronyism","display_name":"cronyism","score":0.8930000066757202},{"id":"https://openalex.org/keywords/rent-seeking","display_name":"rent-seeking","score":0.8519999980926514},{"id":"https://openalex.org/keywords/interest-groups","display_name":"interest groups","score":0.8080000281333923},{"id":"https://openalex.org/keywords/political-decision-making","display_name":"political decision-making","score":0.5239999890327454},{"id":"https://openalex.org/keywords/knowledge-problem","display_name":"knowledge problem","score":0.6700000166893005},{"id":"https://openalex.org/keywords/economic-growth","display_name":"economic growth","score":0.5789999961853027},{"id":"https://openalex.org/keywords/carolina","display_name":"Carolina","score":0.5770000219345093}],"concepts":[{"id":"https://openalex.org/C2778796478","wikidata":"https://www.wikidata.org/wiki/Q10964327","display_name":"Cronyism","level":3,"score":0.9106411337852478},{"id":"https://openalex.org/C29122968","wikidata":"https://www.wikidata.org/wiki/Q1414816","display_name":"Incentive","level":2,"score":0.8645632266998291},{"id":"https://openalex.org/C2776652708","wikidata":"https://www.wikidata.org/wiki/Q584028","display_name":"Backlash","level":2,"score":0.6665987372398376},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5795549154281616},{"id":"https://openalex.org/C98847204","wikidata":"https://www.wikidata.org/wiki/Q1428800","display_name":"Rent-seeking","level":3,"score":0.547073245048523},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5194817781448364},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.49803662300109863},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.4749358296394348},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.46755921840667725},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.41152167320251465},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.41132447123527527},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37633705139160156},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.369140088558197},{"id":"https://openalex.org/C138921699","wikidata":"https://www.wikidata.org/wiki/Q47555","display_name":"Political economy","level":1,"score":0.32305407524108887},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.2854304909706116},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.2818435728549957},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27679628133773804},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"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":1,"locations":[{"id":"doi:10.2139/ssrn.3372377","doi":"https://doi.org/10.2139/ssrn.3372377","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3372377","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"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3372377","doi":"https://doi.org/10.2139/ssrn.3372377","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3372377","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":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.46149998903274536}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W560339219","https://openalex.org/W594022834","https://openalex.org/W622807386","https://openalex.org/W1503149976","https://openalex.org/W1964383284","https://openalex.org/W1984674253","https://openalex.org/W2014226439","https://openalex.org/W2018168037","https://openalex.org/W2054523920","https://openalex.org/W2056297906","https://openalex.org/W2057146336","https://openalex.org/W2077155181","https://openalex.org/W2099784465","https://openalex.org/W2112201041","https://openalex.org/W2118703785","https://openalex.org/W2122704370","https://openalex.org/W2129996741","https://openalex.org/W2132043254","https://openalex.org/W2329669042","https://openalex.org/W2806559100","https://openalex.org/W2905263972","https://openalex.org/W3123031594","https://openalex.org/W3202292717","https://openalex.org/W3208648712","https://openalex.org/W4391965190","https://openalex.org/W4400458988"],"related_works":["https://openalex.org/W2567637080","https://openalex.org/W166973635","https://openalex.org/W2094603055","https://openalex.org/W163226436","https://openalex.org/W4409160750","https://openalex.org/W1995003204","https://openalex.org/W3087762374","https://openalex.org/W2951613157","https://openalex.org/W7097688765","https://openalex.org/W2056437956"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2019-07-12T00:00:00"}