{"id":"https://openalex.org/W3121597136","doi":"https://doi.org/10.2307/20455654","title":"Income Tax Discrimination and the Political and Economic Integration of Europe","display_name":"Income Tax Discrimination and the Political and Economic Integration of Europe","publication_year":2006,"publication_date":"2006-04-01","ids":{"openalex":"https://openalex.org/W3121597136","doi":"https://doi.org/10.2307/20455654","mag":"3121597136"},"language":"en","primary_location":{"id":"doi:10.2307/20455654","doi":"https://doi.org/10.2307/20455654","is_oa":false,"landing_page_url":"https://doi.org/10.2307/20455654","pdf_url":null,"source":{"id":"https://openalex.org/S161895660","display_name":"The Yale Law Journal","issn_l":"0044-0094","issn":["0044-0094","1939-8611"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-200"],"host_organization":"https://openalex.org/P4322696530","host_organization_name":"The Yale Law Journal Company","host_organization_lineage":["https://openalex.org/P4322696530"],"host_organization_lineage_names":["The Yale Law Journal Company"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Yale Law Journal","raw_type":"journal-article"},"volume":null,"type":"article","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/A5024280524","display_name":"Michael J. Graetz","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michael J. Graetz","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5069637127","display_name":"Alvin C. Warren","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alvin C. Warren,","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":15.2342,"has_fulltext":false,"cited_by_count":62,"citation_normalized_percentile":{"value":0.98422378,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"115","issue":"6","first_page":"1186","last_page":"1186"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9916999936103821,"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/T14030","display_name":"Taxation and Legal Issues","score":0.9916999936103821,"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/T14448","display_name":"EU Law and Policy Analysis","score":0.0034000000450760126,"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/T14255","display_name":"European Law and Migration","score":0.0019000000320374966,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/court-of-justice-of-the-european-union","display_name":"Court of Justice of the European Union","score":0.890999972820282},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.6179999709129333},{"id":"https://openalex.org/keywords/freedom-of-movement","display_name":"freedom of movement","score":0.7360000014305115},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.6309999823570251},{"id":"https://openalex.org/keywords/international-double-taxation","display_name":"international double taxation","score":0.9279999732971191},{"id":"https://openalex.org/keywords/tax-harmonization","display_name":"tax harmonization","score":0.8550000190734863},{"id":"https://openalex.org/keywords/eu-constitutional-law","display_name":"EU constitutional law","score":0.39399999380111694},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.5630000233650208},{"id":"https://openalex.org/keywords/economic-integration","display_name":"economic integration","score":0.4490000009536743},{"id":"https://openalex.org/keywords/political-integration","display_name":"political integration","score":0.7429999709129333}],"concepts":[{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.6981224417686462},{"id":"https://openalex.org/C506295513","wikidata":"https://www.wikidata.org/wiki/Q729438","display_name":"Economic integration","level":2,"score":0.5458692312240601},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5262091755867004},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.4062846899032593},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3451375961303711},{"id":"https://openalex.org/C47768531","wikidata":"https://www.wikidata.org/wiki/Q1127188","display_name":"Development economics","level":1,"score":0.33145442605018616},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.27447709441185},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0570034384727478}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.2307/20455654","doi":"https://doi.org/10.2307/20455654","is_oa":false,"landing_page_url":"https://doi.org/10.2307/20455654","pdf_url":null,"source":{"id":"https://openalex.org/S161895660","display_name":"The Yale Law Journal","issn_l":"0044-0094","issn":["0044-0094","1939-8611"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-200"],"host_organization":"https://openalex.org/P4322696530","host_organization_name":"The Yale Law Journal Company","host_organization_lineage":["https://openalex.org/P4322696530"],"host_organization_lineage_names":["The Yale Law Journal Company"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Yale Law Journal","raw_type":"journal-article"},{"id":"pmh:oai:digitalcommons.law.yale.edu:fss_papers-2613","doi":null,"is_oa":false,"landing_page_url":"https://digitalcommons.law.yale.edu/fss_papers/1614","pdf_url":null,"source":{"id":"https://openalex.org/S7407064349","display_name":"bepress Legal Repository","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Scholarship Series","raw_type":"text"},{"id":"pmh:oai:digitalcommons.law.yale.edu:ylj-5009","doi":null,"is_oa":false,"landing_page_url":"https://digitalcommons.law.yale.edu/ylj/vol115/iss6/1","pdf_url":null,"source":{"id":"https://openalex.org/S7407064349","display_name":"bepress Legal Repository","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":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Yale Law Journal","raw_type":"text"},{"id":"pmh:oai:scholarship.law.columbia.edu:faculty_scholarship-1261","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.law.columbia.edu/faculty_scholarship/257","pdf_url":null,"source":{"id":"https://openalex.org/S4306401049","display_name":"eYLS (Yale Law School)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I32971472","host_organization_name":"Yale University","host_organization_lineage":["https://openalex.org/I32971472"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Scholarship","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.9595999717712402},{"display_name":"Reduced inequalities","id":"https://metadata.un.org/sdg/10","score":0.4000000059604645}],"sustainable_development_goals_aurora":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.6100000143051147}],"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/W166123131","https://openalex.org/W3121930442","https://openalex.org/W2148610386","https://openalex.org/W377647218","https://openalex.org/W2349471144","https://openalex.org/W4239669526","https://openalex.org/W393662509","https://openalex.org/W2585484099","https://openalex.org/W3122133433","https://openalex.org/W2765719032"],"abstract_inverted_index":{"In":[0,70],"recent":[1],"years,":[2],"the":[3,57,67,76,81,106,122,146,150,159,168,173,177],"European":[4,17,24,174],"Court":[5],"of":[6,16,28,30,83,99,124,140,152,162,171],"Justice":[7],"(ECJ)":[8],"has":[9,56],"invalidated":[10],"many":[11],"income":[12,48,126],"tax":[13,49,88,127],"law":[14],"provisions":[15],"Union":[18,175],"(EU)":[19],"member":[20,68,84],"states":[21,85],"as":[22],"violating":[23],"constitutional":[25],"treaty":[26],"guarantees":[27],"freedom":[29],"movement":[31],"for":[32,117],"goods,":[33],"services,":[34],"persons,":[35],"and":[36,95,129,138,158,165,176],"capital.":[37],"These":[38],"decisions":[39],"have":[40],"not,":[41],"however,":[42],"been":[43],"matched":[44],"by":[45],"significant":[46],"EU":[47,53],"legislation,":[50],"because":[51,112],"no":[52],"political":[54],"institution":[55],"power":[58],"to":[59,86,90,96,131,180],"enact":[60],"such":[61],"legislation":[62],"without":[63],"unanimous":[64],"consent":[65],"from":[66],"states.":[69],"this":[71],"Article,":[72],"we":[73,166],"describe":[74],"how":[75],"developing":[77],"ECJ":[78,107],"jurisprudence":[79,148],"threatens":[80],"ability":[82],"use":[87],"incentives":[89],"stimulate":[91],"their":[92],"domestic":[93],"economies":[94],"resolve":[97],"problems":[98],"international":[100,156],"double":[101],"taxation.":[102],"We":[103,143],"conclude":[104],"that":[105],"approach":[108],"is":[109,114],"ultimately":[110],"incoherent":[111],"it":[113],"a":[115],"quest":[116],"an":[118],"unattainable":[119],"goal":[120],"in":[121,155],"absence":[123],"harmonized":[125],"bases":[128],"rates:":[130],"eliminate":[132],"discrimination":[133],"based":[134],"on":[135],"both":[136,172],"origin":[137],"destination":[139],"economic":[141],"activity.":[142],"also":[144],"compare":[145],"ECJ's":[147],"with":[149],"resolution":[151],"related":[153],"issues":[154],"taxation":[157,161],"U.S.":[160],"interstate":[163],"commerce,":[164],"consider":[167],"potential":[169],"responses":[170],"United":[178],"States":[179],"these":[181],"developments.":[182]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":12},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2021-02-01T00:00:00"}
