{"id":"https://openalex.org/W3133583274","doi":"https://doi.org/10.2308/atax-10731","title":"Book Reviews","display_name":"Book Reviews","publication_year":2020,"publication_date":"2020-09-01","ids":{"openalex":"https://openalex.org/W3133583274","doi":"https://doi.org/10.2308/atax-10731","mag":"3133583274"},"language":"en","primary_location":{"id":"doi:10.2308/atax-10731","doi":"https://doi.org/10.2308/atax-10731","is_oa":false,"landing_page_url":"https://doi.org/10.2308/atax-10731","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the American Taxation Association","raw_type":"journal-article"},"volume":null,"type":"book-review","is_traditional":true,"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/A5090665246","display_name":"Orly Mazur","orcid":"https://orcid.org/0000-0002-3271-8768","observed_orcids":["https://orcid.org/0000-0002-3271-8768"]},"institutions":[{"id":"https://openalex.org/I178169726","display_name":"Southern Methodist University","ror":"https://ror.org/042tdr378","country_code":"US","type":"education","lineage":["https://openalex.org/I178169726"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Orly Mazur","raw_affiliation_strings":["Associate Professor of Law, SMU Dedman School of Law"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Associate Professor of Law, SMU Dedman School of Law","institution_ids":["https://openalex.org/I178169726"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5044276045","display_name":"Grayson M.P. McCouch","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I33213144","display_name":"University of Florida","ror":"https://ror.org/02y3ad647","country_code":"US","type":"education","lineage":["https://openalex.org/I33213144"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Grayson M. P. McCouch","raw_affiliation_strings":["Gerald Sohn Professor of Law, University of Florida"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Gerald Sohn Professor of Law, University of Florida","institution_ids":["https://openalex.org/I33213144"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061195477","display_name":"Jonathan D. Grossberg","orcid":"https://orcid.org/0009-0000-4558-3893","observed_orcids":["https://orcid.org/0009-0000-4558-3893"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jonathan D. Grossberg","raw_affiliation_strings":["JD, LLM (Taxation), Wynnewood, Pennsylvania"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"JD, LLM (Taxation), Wynnewood, Pennsylvania","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"42","issue":"2","first_page":"159","last_page":"164"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5669000148773193,"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":0.5669000148773193,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.19580000638961792,"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/T13138","display_name":"Legal and Constitutional Studies","score":0.08420000225305557,"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-law","display_name":"tax law","score":0.5759999752044678}],"concepts":[{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.3357682526111603}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/atax-10731","doi":"https://doi.org/10.2308/atax-10731","is_oa":false,"landing_page_url":"https://doi.org/10.2308/atax-10731","pdf_url":null,"source":{"id":"https://openalex.org/S6014304","display_name":"Journal of the American Taxation Association","issn_l":"0198-9073","issn":["0198-9073","1558-8017"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","poland-100","russia-white-list-2"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of the American Taxation Association","raw_type":"journal-article"},{"id":"pmh:oai:scholar.smu.edu:law_faculty-1816","doi":null,"is_oa":false,"landing_page_url":"https://scholar.smu.edu/law_faculty/813","pdf_url":null,"source":{"id":"https://openalex.org/S4377196617","display_name":"SMU Scholar (Southern Methodist University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I178169726","host_organization_name":"Southern Methodist University","host_organization_lineage":["https://openalex.org/I178169726"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Journal Articles and Book Chapters","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W7067038850","https://openalex.org/W7215488726","https://openalex.org/W7208695022","https://openalex.org/W2798266638","https://openalex.org/W7136172610","https://openalex.org/W2602931032","https://openalex.org/W2804700774","https://openalex.org/W7017613073"],"abstract_inverted_index":{"Book":[0,5,190],"Review|":[1],"November":[2],"06":[3],"2020":[4,380],"Reviews":[6],"Orly":[7,9,181],"Mazur;":[8],"Mazur":[10],"Associate":[11,86,94,255,281,284],"Professor":[12,43],"of":[13,18,44,47,97,106,138,193,238,243,261,291,300,340],"Law,":[14,45],"SMU":[15],"Dedman":[16],"School":[17],"Law":[19],"Search":[20,49,73,124,175,222,227,231],"for":[21,50,74,125],"other":[22,51,75,126,241,352],"works":[23,52,76,127],"by":[24,53,77,128,253,348],"this":[25,54,78,129,367,388],"author":[26,55,79,130],"on:":[27,56,80,131],"This":[28,57,81,132],"Site":[29,58,82,133,176],"PubMed":[30,59,83,134],"Google":[31,60,84,135],"Scholar":[32,61,85,136],"Grayson":[33,37,183],"M.":[34,38,184],"P.":[35,39,185],"McCouch;":[36],"McCouch":[40],"Gerald":[41],"Sohn":[42],"University":[46,105,299],"Florida":[48],"Jonathan":[62,65,187],"D.":[63,66,188],"Grossberg":[64,67],"JD,":[68],"LLM":[69],"(Taxation),":[70],"Wynnewood,":[71],"Pennsylvania":[72],"Editor:":[87],"Jay":[88,91,178,287],"A.":[89,92,179,288],"Soled":[90,93],"Editor":[95,285],"Department":[96,290],"Accounting":[98,292],"and":[99,240,293,351,363,378],"Information":[100,294],"Systems,":[101,295],"Rutgers,":[102,296],"The":[103,283,297],"State":[104,298],"New":[107,113,301,307],"Jersey,":[108,302],"1":[109,198,303],"Washington":[110,304],"Park,":[111,305],"Newark,":[112,306],"Jersey":[114,308],"07102,":[115,309],"Phone:":[116,310],"(973)":[117,120,311,314],"353-1727,":[118,312],"Fax:":[119,313],"375-1283,":[121,315],"Email:":[122,316],"jaysoled@business.rutgers.edu":[123,317],"Journal":[137,192],"the":[139,194,254,280,338,341,358],"American":[140,195],"Taxation":[141,196],"Association":[142,197],"(2020)":[143],"42":[144,201],"(2):":[145,202],"159\u2013164.":[146,203],"https://doi.org/10.2308/atax-10731":[147,205],"Views":[148,150],"Icon":[149,161,168,173],"Article":[151],"contents":[152],"Figures":[153],"&":[154],"tables":[155],"Video":[156],"Audio":[157],"Supplementary":[158],"Data":[159],"Share":[160,162],"Facebook":[163],"Twitter":[164],"LinkedIn":[165],"Email":[166],"Tools":[167,169],"Get":[170],"Permissions":[171],"Cite":[172,174],"Citation":[177],"Soled,":[180,289],"Mazur,":[182],"McCouch,":[186],"Grossberg;":[189],"Reviews.":[191],"September":[199],"2020;":[200],"doi:":[204],"Download":[206],"citation":[207],"file:":[208],"Ris":[209],"(Zotero)":[210],"Reference":[211],"Manager":[212],"EasyBib":[213],"Bookends":[214],"Mendeley":[215],"Papers":[216],"EndNote":[217],"RefWorks":[218],"BibTex":[219],"toolbar":[220],"search":[221,224,225],"nav":[223],"input":[226,228],"auto":[229],"suggest":[230],"In":[232,365],"each":[233],"issue,":[234],"JATA":[235],"publishes":[236],"reviews":[237,250],"textbooks":[239],"books":[242],"interest":[244],"to":[245,387],"tax":[246],"scholars.":[247],"All":[248],"book":[249,263],"are":[251,272,336],"solicited":[252],"Editor.":[256,282],"However,":[257],"if":[258,270],"you":[259,265,271],"know":[260],"a":[262,276],"that":[264,334,355],"would":[266],"like":[267],"reviewed,":[268],"or":[269],"interested":[273],"in":[274,376],"reviewing":[275],"book,":[277],"please":[278],"contact":[279],"is:":[286],"XAVIER":[318],"OBERSON,":[319],"Taxing":[320],"Robots":[321],"(Cheltenham,":[322],"U.K.:":[323],"Edward":[324],"Elgar":[325],"Publishing":[326],"Limited,":[327],"2019,":[328],"pp.":[329],"1\u2013200,":[330],"$115).":[331],"Economists":[332],"warn":[333],"we":[335,360],"at":[337],"beginning":[339],"Fourth":[342],"Industrial":[343],"Revolution,":[344],"an":[345],"era":[346],"characterized":[347],"smart":[349],"robots":[350],"advanced":[353],"technologies":[354],"will":[356,370],"disrupt":[357],"way":[359],"live,":[361],"work,":[362],"interact.":[364],"particular,":[366],"new":[368],"revolution":[369],"bring":[371],"with":[372],"it":[373],"significant":[374],"advancements":[375],"robotics":[377],"other...":[379],"You":[381],"do":[382],"not":[383],"currently":[384],"have":[385],"access":[386],"content.":[389]},"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2021-03-15T00:00:00"}