{"id":"https://openalex.org/W3010738255","doi":null,"title":"Tax Evasion by the Wealthy: Measurement and Implications","display_name":"Tax Evasion by the Wealthy: Measurement and Implications","publication_year":2020,"publication_date":"2020-03-17","ids":{"openalex":"https://openalex.org/W3010738255","mag":"3010738255"},"language":"en","primary_location":{"id":"mag:3010738255","doi":null,"is_oa":false,"landing_page_url":"https://www.nber.org/chapters/c14439","pdf_url":null,"source":{"id":"https://openalex.org/S4306520638","display_name":"NBER Chapters","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"NBER Chapters","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/A5075973860","display_name":"John L. Guyton","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Guyton","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5074247731","display_name":"Patrick Langetieg","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Patrick Langetieg","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016640582","display_name":"Daniel Reck","orcid":"https://orcid.org/0000-0002-5732-4706","observed_orcids":["https://orcid.org/0000-0002-5732-4706","https://orcid.org/0000-0001-9969-1400"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Daniel Reck","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-9969-1400","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5034690230","display_name":"Max Risch","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Max Risch","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5090091703","display_name":"Gabriel Zucman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gabriel Zucman","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":2.6177,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.9213861,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9843999743461609,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9843999743461609,"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":0.010700000450015068,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002300000051036477,"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/tax-evasion","display_name":"tax evasion","score":0.9990000128746033},{"id":"https://openalex.org/keywords/wealthy-taxpayers","display_name":"wealthy taxpayers","score":0.8339999914169312},{"id":"https://openalex.org/keywords/high-income-individuals","display_name":"high-income individuals","score":0.6060000061988831},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.628000020980835},{"id":"https://openalex.org/keywords/tax-revenue-loss","display_name":"tax revenue loss","score":0.44999998807907104}],"concepts":[{"id":"https://openalex.org/C2989421709","wikidata":"https://www.wikidata.org/wiki/Q6502151","display_name":"Tax evasion","level":2,"score":0.7628872394561768},{"id":"https://openalex.org/C2781251061","wikidata":"https://www.wikidata.org/wiki/Q5416089","display_name":"Evasion (ethics)","level":3,"score":0.5540998578071594},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.47040635347366333},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.33711594343185425},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.27571019530296326},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.10474503040313721},{"id":"https://openalex.org/C8891405","wikidata":"https://www.wikidata.org/wiki/Q1059","display_name":"Immune system","level":2,"score":0.0},{"id":"https://openalex.org/C203014093","wikidata":"https://www.wikidata.org/wiki/Q101929","display_name":"Immunology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3010738255","doi":null,"is_oa":false,"landing_page_url":"https://www.nber.org/chapters/c14439","pdf_url":null,"source":{"id":"https://openalex.org/S4306520638","display_name":"NBER Chapters","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"other"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"NBER Chapters","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":9,"referenced_works":["https://openalex.org/W157156391","https://openalex.org/W1532170681","https://openalex.org/W1969893215","https://openalex.org/W2088663850","https://openalex.org/W2144173116","https://openalex.org/W2207971709","https://openalex.org/W2754537061","https://openalex.org/W2755127879","https://openalex.org/W2790692702"],"related_works":["https://openalex.org/W1572331925","https://openalex.org/W6996967841","https://openalex.org/W7110776812","https://openalex.org/W1512126788","https://openalex.org/W162907288","https://openalex.org/W4206195122","https://openalex.org/W1981764068","https://openalex.org/W7043607461","https://openalex.org/W2002615486","https://openalex.org/W4412253765"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2020-03-23T00:00:00"}