{"id":"https://openalex.org/W2994375160","doi":"https://doi.org/10.1007/s10797-019-09583-4","title":"A destination-based allowance for corporate equity","display_name":"A destination-based allowance for corporate equity","publication_year":2019,"publication_date":"2019-12-09","ids":{"openalex":"https://openalex.org/W2994375160","doi":"https://doi.org/10.1007/s10797-019-09583-4","mag":"2994375160"},"language":"en","primary_location":{"id":"doi:10.1007/s10797-019-09583-4","doi":"https://doi.org/10.1007/s10797-019-09583-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-019-09583-4","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/A5011699254","display_name":"Shafik Hebous","orcid":"https://orcid.org/0009-0005-5983-6659","observed_orcids":["https://orcid.org/0009-0005-5983-6659"]},"institutions":[{"id":"https://openalex.org/I1310145890","display_name":"International Monetary Fund","ror":"https://ror.org/05m4rmw09","country_code":"US","type":"other","lineage":["https://openalex.org/I1310145890"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Shafik Hebous","raw_affiliation_strings":["CESifo, Munich, Germany","International Monetary Fund, Washington, DC, USA","Oslo Fiscal Studies, Oslo, Norway"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CESifo, Munich, Germany","institution_ids":[]},{"raw_affiliation_string":"International Monetary Fund, Washington, DC, USA","institution_ids":["https://openalex.org/I1310145890"]},{"raw_affiliation_string":"Oslo Fiscal Studies, Oslo, Norway","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5015290314","display_name":"Alexander Klemm","orcid":"https://orcid.org/0000-0002-9892-3182","observed_orcids":["https://orcid.org/0000-0002-9892-3182"]},"institutions":[{"id":"https://openalex.org/I1310145890","display_name":"International Monetary Fund","ror":"https://ror.org/05m4rmw09","country_code":"US","type":"other","lineage":["https://openalex.org/I1310145890"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Alexander Klemm","raw_affiliation_strings":["International Monetary Fund, Washington, DC, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"International Monetary Fund, Washington, DC, USA","institution_ids":["https://openalex.org/I1310145890"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5011699254"],"corresponding_institution_ids":["https://openalex.org/I1310145890"],"apc_list":{"value":2690,"currency":"USD","value_usd":2690},"apc_paid":null,"fwci":3.9435,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.935469,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":"27","issue":"3","first_page":"753","last_page":"777"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9907000064849854,"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":0.9907000064849854,"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/T14030","display_name":"Taxation and Legal Issues","score":0.006099999882280827,"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":0.0019000000320374966,"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/destination-based-taxation","display_name":"destination-based taxation","score":0.9819999933242798},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.6399999856948853},{"id":"https://openalex.org/keywords/allowance-for-corporate-equity","display_name":"allowance for corporate equity","score":0.8500000238418579},{"id":"https://openalex.org/keywords/cash-flow-tax","display_name":"cash flow tax","score":0.7480000257492065},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.753000020980835},{"id":"https://openalex.org/keywords/tax-competition","display_name":"tax competition","score":0.9390000104904175},{"id":"https://openalex.org/keywords/border-adjustment","display_name":"border adjustment","score":0.7559999823570251},{"id":"https://openalex.org/keywords/capital-taxation","display_name":"capital taxation","score":0.6399999856948853},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.40799999237060547}],"concepts":[{"id":"https://openalex.org/C2779268580","wikidata":"https://www.wikidata.org/wiki/Q3447087","display_name":"Allowance (engineering)","level":2,"score":0.7474586367607117},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.6968854069709778},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6559107303619385},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5985724925994873},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5782454013824463},{"id":"https://openalex.org/C2776462828","wikidata":"https://www.wikidata.org/wiki/Q933216","display_name":"Tax competition","level":4,"score":0.532547652721405},{"id":"https://openalex.org/C2777657794","wikidata":"https://www.wikidata.org/wiki/Q3656849","display_name":"Capital flight","level":3,"score":0.46834346652030945},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.4260578155517578},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.42197930812835693},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.42071279883384705},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.41848987340927124},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.4017457962036133},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.3734760880470276},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3719708323478699},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.3701571226119995},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.19890350103378296},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","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/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s10797-019-09583-4","doi":"https://doi.org/10.1007/s10797-019-09583-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10797-019-09583-4","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:27:y:2020:i:3:d:10.1007_s10797-019-09583-4","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10797-019-09583-4","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":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":43,"referenced_works":["https://openalex.org/W74131611","https://openalex.org/W1560196444","https://openalex.org/W1574653839","https://openalex.org/W1887152678","https://openalex.org/W1977814954","https://openalex.org/W1993315885","https://openalex.org/W2004995847","https://openalex.org/W2015863244","https://openalex.org/W2035466888","https://openalex.org/W2040236356","https://openalex.org/W2067308746","https://openalex.org/W2137319090","https://openalex.org/W2137555087","https://openalex.org/W2151176081","https://openalex.org/W2271283330","https://openalex.org/W2471823374","https://openalex.org/W2598847910","https://openalex.org/W2601691836","https://openalex.org/W2602571392","https://openalex.org/W2751033464","https://openalex.org/W2765088819","https://openalex.org/W2765744355","https://openalex.org/W2768834485","https://openalex.org/W2805431325","https://openalex.org/W2912964188","https://openalex.org/W2942761058","https://openalex.org/W3108984231","https://openalex.org/W3121423277","https://openalex.org/W3121500537","https://openalex.org/W3122645108","https://openalex.org/W3122664719","https://openalex.org/W3122798996","https://openalex.org/W3122808297","https://openalex.org/W3122916363","https://openalex.org/W3124269223","https://openalex.org/W3124828683","https://openalex.org/W3124917874","https://openalex.org/W3125388407","https://openalex.org/W3149565603","https://openalex.org/W4238094742","https://openalex.org/W4245808708","https://openalex.org/W4298089992","https://openalex.org/W6639627745"],"related_works":["https://openalex.org/W4380786987","https://openalex.org/W2202035503","https://openalex.org/W2765744355","https://openalex.org/W4212944310","https://openalex.org/W2911796481","https://openalex.org/W3022583908","https://openalex.org/W6981034512","https://openalex.org/W2733712319","https://openalex.org/W122982853","https://openalex.org/W2942761058"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-12-13T00:00:00"}