{"id":"https://openalex.org/W3083389172","doi":null,"title":"Anmerkungen und Fragen zur neuen Netto-Abzugsteuer","display_name":"Anmerkungen und Fragen zur neuen Netto-Abzugsteuer","publication_year":2007,"publication_date":"2007-01-01","ids":{"openalex":"https://openalex.org/W3083389172","mag":"3083389172"},"language":"de","primary_location":{"id":"mag:3083389172","doi":null,"is_oa":false,"landing_page_url":"https://uni-salzburg.elsevierpure.com/en/publications/anmerkungen-und-fragen-zur-neuen-netto-abzugsteuer","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","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/A5073109297","display_name":"Patrick Kn\u00f6rzer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I182212641","display_name":"University of Salzburg","ror":"https://ror.org/05gs8cd61","country_code":"AT","type":"education","lineage":["https://openalex.org/I182212641"]}],"countries":["AT"],"is_corresponding":true,"raw_author_name":"Patrick Kn\u00f6rzer","raw_affiliation_strings":["University of Salzburg;"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Salzburg;","institution_ids":["https://openalex.org/I182212641"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5073109297"],"corresponding_institution_ids":["https://openalex.org/I182212641"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.56133296,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"466","last_page":"470"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.5806000232696533,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.5806000232696533,"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/T14030","display_name":"Taxation and Legal Issues","score":0.36160001158714294,"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/T13389","display_name":"German Economic Analysis & Policies","score":0.015399999916553497,"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/income-tax","display_name":"income tax","score":0.6230000257492065},{"id":"https://openalex.org/keywords/tax-deductions","display_name":"tax deductions","score":0.5440000295639038},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.32899999618530273}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.393978476524353}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3083389172","doi":null,"is_oa":false,"landing_page_url":"https://uni-salzburg.elsevierpure.com/en/publications/anmerkungen-und-fragen-zur-neuen-netto-abzugsteuer","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"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":0,"referenced_works":[],"related_works":["https://openalex.org/W3033357632","https://openalex.org/W7135919770","https://openalex.org/W2991374094","https://openalex.org/W2471325879","https://openalex.org/W4235930718","https://openalex.org/W3021629411","https://openalex.org/W7065665594","https://openalex.org/W7027808292","https://openalex.org/W7008973181","https://openalex.org/W3111303533"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2020-09-11T00:00:00"}
