{"id":"https://openalex.org/W3148968293","doi":"https://doi.org/10.1111/1536-7150.00151","title":"Fiscal Sociology: What For?","display_name":"Fiscal Sociology: What For?","publication_year":2002,"publication_date":"2002-01-01","ids":{"openalex":"https://openalex.org/W3148968293","doi":"https://doi.org/10.1111/1536-7150.00151","mag":"3148968293"},"language":"en","primary_location":{"id":"doi:10.1111/1536-7150.00151","doi":"https://doi.org/10.1111/1536-7150.00151","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1536-7150.00151","pdf_url":null,"source":{"id":"https://openalex.org/S97548893","display_name":"American Journal of Economics and Sociology","issn_l":"0002-9246","issn":["0002-9246","1536-7150"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The American Journal of Economics and Sociology","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/A5111379335","display_name":"J\u00fcrgen Georg Backhaus","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I20431382","display_name":"University of Erfurt","ror":"https://ror.org/03606hw36","country_code":"DE","type":"education","lineage":["https://openalex.org/I20431382"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Jurgen Backhaus","raw_affiliation_strings":["University of Erfurt"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Erfurt","institution_ids":["https://openalex.org/I20431382"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5111379335"],"corresponding_institution_ids":["https://openalex.org/I20431382"],"apc_list":{"value":2900,"currency":"USD","value_usd":2900},"apc_paid":null,"fwci":2.441,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.92007516,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"61","issue":"1","first_page":"55","last_page":"77"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.8554999828338623,"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":0.8554999828338623,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.05559999868273735,"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/T13138","display_name":"Legal and Constitutional Studies","score":0.02800000086426735,"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/fiscal-sociology","display_name":"fiscal sociology","score":0.9990000128746033},{"id":"https://openalex.org/keywords/tax-state","display_name":"tax state","score":0.9010000228881836},{"id":"https://openalex.org/keywords/taxation","display_name":"taxation","score":0.7049999833106995},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.9940000176429749}],"concepts":[{"id":"https://openalex.org/C2779231336","wikidata":"https://www.wikidata.org/wiki/Q7534724","display_name":"Sketch","level":2,"score":0.759954571723938},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.6847360134124756},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5793378949165344},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.5766534805297852},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.5199131369590759},{"id":"https://openalex.org/C118084267","wikidata":"https://www.wikidata.org/wiki/Q26110","display_name":"Positive economics","level":1,"score":0.4296691417694092},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.3902202844619751},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38096946477890015},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.08686250448226929},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/1536-7150.00151","doi":"https://doi.org/10.1111/1536-7150.00151","is_oa":false,"landing_page_url":"https://doi.org/10.1111/1536-7150.00151","pdf_url":null,"source":{"id":"https://openalex.org/S97548893","display_name":"American Journal of Economics and Sociology","issn_l":"0002-9246","issn":["0002-9246","1536-7150"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The American Journal of Economics and Sociology","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W564567630","https://openalex.org/W573462894","https://openalex.org/W628662270","https://openalex.org/W1571634404","https://openalex.org/W1600208147","https://openalex.org/W1986733762","https://openalex.org/W2007180942","https://openalex.org/W2099536817","https://openalex.org/W2140409505"],"related_works":["https://openalex.org/W4416599677","https://openalex.org/W3150347716","https://openalex.org/W1711543735","https://openalex.org/W4327739649","https://openalex.org/W586218039","https://openalex.org/W2116759603","https://openalex.org/W2976543633","https://openalex.org/W7073918116","https://openalex.org/W4390898875","https://openalex.org/W4408588155"],"abstract_inverted_index":{"In":[0,29,62],"discussing":[1,30,79],"the":[2,16,21,31,34,46,80,83],"question,":[3],"Fiscal":[4],"sociology:":[5],"What":[6],"for?":[7],"we":[8,37,67],"shall":[9],"first":[10],"give":[11],"a":[12],"short":[13],"sketch":[14],"of":[15,18,20,33,45,72,82],"history":[17],"thought":[19],"field.":[22],"We":[23,76],"will":[24],"next":[25],"identify":[26,68],"main":[27],"issues.":[28,75],"concept":[32],"tax":[35],"state,":[36],"emphasize":[38],"issues":[39],"in":[40,48,85],"constitutional":[41],"public":[42],"finance.":[43],"One":[44],"fields":[47],"which":[49],"fiscal":[50,73],"sociology":[51],"has":[52],"been":[53],"most":[54],"important":[55],"is":[56],"taxation,":[57],"and":[58,65,88],"notably":[59],"income":[60],"taxation.":[61],"citing":[63],"applications":[64],"issues,":[66],"an":[69],"entire":[70],"alphabet":[71],"sociological":[74],"conclude":[77],"by":[78],"future":[81],"field":[84],"both":[86],"instruction":[87],"research.":[89]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-09-22T17:25:34.749102","created_date":"2021-04-13T00:00:00"}