{"id":"https://openalex.org/W3089949034","doi":null,"title":"Die Reform des Solidarit\u00e4tszuschlags vor dem Hintergrund der Corona-Krise","display_name":"Die Reform des Solidarit\u00e4tszuschlags vor dem Hintergrund der Corona-Krise","publication_year":2020,"publication_date":"2020-10-01","ids":{"openalex":"https://openalex.org/W3089949034","mag":"3089949034"},"language":"de","primary_location":{"id":"mag:3089949034","doi":null,"is_oa":false,"landing_page_url":"https://www.iwkoeln.de/fileadmin/user_upload/Studien/Gutachten/PDF/2020/Gutachten_2020_INSM_Kurzexpertise_Soli_IW.pdf","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","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/A5015425126","display_name":"Tobias Hentze","orcid":"https://orcid.org/0000-0003-0900-8554","observed_orcids":["https://orcid.org/0000-0003-0900-8554"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Tobias Hentze","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-0900-8554","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5030678674","display_name":"Kolev Galina","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kolev Galina","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":1.4956,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.83875644,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"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/T14003","display_name":"Labor Law and Work Dynamics","score":0.22450000047683716,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14003","display_name":"Labor Law and Work Dynamics","score":0.22450000047683716,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.1940000057220459,"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/T13945","display_name":"Legal, Health, Environmental and COVID-19 Challenges","score":0.1754000037908554,"subfield":{"id":"https://openalex.org/subfields/2739","display_name":"Public Health, Environmental and Occupational Health"},"field":{"id":"https://openalex.org/fields/27","display_name":"Medicine"},"domain":{"id":"https://openalex.org/domains/4","display_name":"Health Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/solidarity-surcharge","display_name":"solidarity surcharge","score":0.8059999942779541},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.7710000276565552},{"id":"https://openalex.org/keywords/covid-19","display_name":"COVID-19 pandemic","score":0.9620000123977661},{"id":"https://openalex.org/keywords/economic-impact-of-the-pandemic","display_name":"economic impact of pandemic","score":0.3449999988079071},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.4000000059604645}],"concepts":[{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5311663746833801},{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.3569173812866211},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.2955709397792816}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:3089949034","doi":null,"is_oa":false,"landing_page_url":"https://www.iwkoeln.de/fileadmin/user_upload/Studien/Gutachten/PDF/2020/Gutachten_2020_INSM_Kurzexpertise_Soli_IW.pdf","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":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.6601999998092651}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3093007250","https://openalex.org/W6979799262","https://openalex.org/W2809129944","https://openalex.org/W4238742114","https://openalex.org/W2903407982","https://openalex.org/W7043082022","https://openalex.org/W2213262367","https://openalex.org/W7127897596","https://openalex.org/W1598413306","https://openalex.org/W634341161"],"abstract_inverted_index":null,"counts_by_year":[{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2020-10-08T00:00:00"}
