{"id":"https://openalex.org/W3083172082","doi":"https://doi.org/10.1016/j.jinteco.2021.103452","title":"Clearing the bar: Improving tax compliance for small firms through target setting","display_name":"Clearing the bar: Improving tax compliance for small firms through target setting","publication_year":2021,"publication_date":"2021-02-23","ids":{"openalex":"https://openalex.org/W3083172082","doi":"https://doi.org/10.1016/j.jinteco.2021.103452","mag":"3083172082"},"language":"en","primary_location":{"id":"doi:10.1016/j.jinteco.2021.103452","doi":"https://doi.org/10.1016/j.jinteco.2021.103452","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jinteco.2021.103452","pdf_url":null,"source":{"id":"https://openalex.org/S198098467","display_name":"Journal of International Economics","issn_l":"0022-1996","issn":["0022-1996","1873-0353"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://www.nber.org/papers/w27770.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5017128593","display_name":"Yazan Al-Karablieh","orcid":"https://orcid.org/0000-0002-7440-8303","observed_orcids":["https://orcid.org/0000-0002-7440-8303"]},"institutions":[{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yazan Al-Karablieh","raw_affiliation_strings":["Harvard University, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Harvard University, United States","institution_ids":["https://openalex.org/I136199984"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5110281278","display_name":"Evangelos Koumanakos","orcid":"https://orcid.org/0000-0003-4224-409X","observed_orcids":["https://orcid.org/0000-0003-4224-409X"]},"institutions":[{"id":"https://openalex.org/I231025917","display_name":"Hellenic Open University","ror":"https://ror.org/02kq26x23","country_code":"GR","type":"education","lineage":["https://openalex.org/I231025917"]}],"countries":["GR"],"is_corresponding":true,"raw_author_name":"Evangelos Koumanakos","raw_affiliation_strings":["Hellenic Open University, Greece"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hellenic Open University, Greece","institution_ids":["https://openalex.org/I231025917"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061976066","display_name":"Stefanie Stantcheva","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I1279858714","display_name":"Center for Economic and Policy Research","ror":"https://ror.org/01vqjmx11","country_code":"US","type":"nonprofit","lineage":["https://openalex.org/I1279858714"]},{"id":"https://openalex.org/I136199984","display_name":"Harvard University","ror":"https://ror.org/03vek6s52","country_code":"US","type":"education","lineage":["https://openalex.org/I136199984"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stefanie Stantcheva","raw_affiliation_strings":["Harvard University, United states, CEPR, NBER"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Harvard University, United states, CEPR, NBER","institution_ids":["https://openalex.org/I1279858714","https://openalex.org/I136199984"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5110281278"],"corresponding_institution_ids":["https://openalex.org/I231025917"],"apc_list":{"value":3280,"currency":"USD","value_usd":3280},"apc_paid":null,"fwci":1.8066,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.87689089,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":93,"max":98},"biblio":{"volume":"130","issue":null,"first_page":"103452","last_page":"103452"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0007999999797903001,"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":9.999999747378752e-05,"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/tax-compliance","display_name":"tax compliance","score":0.8169999718666077},{"id":"https://openalex.org/keywords/self-assessment","display_name":"self-assessment","score":0.6600000262260437},{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.906000018119812},{"id":"https://openalex.org/keywords/target-setting","display_name":"target setting","score":0.5690000057220459},{"id":"https://openalex.org/keywords/audit-exemption","display_name":"audit exemption","score":0.6700000166893005},{"id":"https://openalex.org/keywords/revenue-manipulation","display_name":"revenue manipulation","score":0.6859999895095825},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.47600001096725464}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9083225727081299},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.6786388158798218},{"id":"https://openalex.org/C189560676","wikidata":"https://www.wikidata.org/wiki/Q1187906","display_name":"Profit margin","level":2,"score":0.6723732948303223},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5822486281394958},{"id":"https://openalex.org/C2779836051","wikidata":"https://www.wikidata.org/wiki/Q645011","display_name":"Corporate tax","level":4,"score":0.5731038451194763},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.5475963950157166},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.517827570438385},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.49336329102516174},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.4432949125766754},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43712273240089417},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3867643475532532},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3694506287574768},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.23256421089172363},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.19729959964752197},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.19043639302253723},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.16932347416877747}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.1016/j.jinteco.2021.103452","doi":"https://doi.org/10.1016/j.jinteco.2021.103452","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.jinteco.2021.103452","pdf_url":null,"source":{"id":"https://openalex.org/S198098467","display_name":"Journal of International Economics","issn_l":"0022-1996","issn":["0022-1996","1873-0353"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of International Economics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:nbr:nberwo:27770","doi":null,"is_oa":true,"landing_page_url":"http://www.nber.org/papers/w27770.pdf","pdf_url":"http://www.nber.org/papers/w27770.pdf","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":"preprint"},{"id":"pmh:oai:RePEc:cpr:ceprdp:15215","doi":null,"is_oa":false,"landing_page_url":"http://www.cepr.org/active/publications/discussion_papers/dp.php?dpno=15215","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":"preprint"},{"id":"pmh:oai:RePEc:eee:inecon:v:130:y:2021:i:c:s0022199621000295","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0022199621000295","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":{"id":"pmh:oai:RePEc:nbr:nberwo:27770","doi":null,"is_oa":true,"landing_page_url":"http://www.nber.org/papers/w27770.pdf","pdf_url":"http://www.nber.org/papers/w27770.pdf","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":"preprint"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3083172082.pdf","grobid_xml":"https://content.openalex.org/works/W3083172082.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W230969965","https://openalex.org/W302555743","https://openalex.org/W400865537","https://openalex.org/W640536305","https://openalex.org/W1480248803","https://openalex.org/W1506056549","https://openalex.org/W1524149408","https://openalex.org/W1533737677","https://openalex.org/W1728330638","https://openalex.org/W1904945223","https://openalex.org/W1931817967","https://openalex.org/W1968865374","https://openalex.org/W2025659964","https://openalex.org/W2030812382","https://openalex.org/W2034578521","https://openalex.org/W2088663850","https://openalex.org/W2109306263","https://openalex.org/W2155510966","https://openalex.org/W2174479789","https://openalex.org/W2261071044","https://openalex.org/W2296649290","https://openalex.org/W2302077705","https://openalex.org/W2549301907","https://openalex.org/W2564592003","https://openalex.org/W2599935353","https://openalex.org/W2745994608","https://openalex.org/W2754537061","https://openalex.org/W2804834522","https://openalex.org/W2979586175","https://openalex.org/W3048309834","https://openalex.org/W3122384654","https://openalex.org/W3122489987","https://openalex.org/W3122698708","https://openalex.org/W3122940632","https://openalex.org/W3123352826","https://openalex.org/W3123430466","https://openalex.org/W3124163163","https://openalex.org/W3124495732","https://openalex.org/W3124732018","https://openalex.org/W3124836047","https://openalex.org/W3125560741","https://openalex.org/W4245692089","https://openalex.org/W4247815198","https://openalex.org/W4253466886"],"related_works":["https://openalex.org/W6944081328","https://openalex.org/W7111431387","https://openalex.org/W4400107544","https://openalex.org/W3181956616","https://openalex.org/W7155359362","https://openalex.org/W2589730005","https://openalex.org/W4413075600","https://openalex.org/W4394866033","https://openalex.org/W7203947171","https://openalex.org/W4409573016"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-09-11T00:00:00"}