{"id":"https://openalex.org/W3152001995","doi":null,"title":"The Value-Added Tax: Key to Deficit Reduction","display_name":"The Value-Added Tax: Key to Deficit Reduction","publication_year":1987,"publication_date":"1987-01-01","ids":{"openalex":"https://openalex.org/W3152001995","mag":"3152001995"},"language":"en","primary_location":{"id":"mag:3152001995","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/b/aei/rpbook/725195.html","pdf_url":null,"source":{"id":"https://openalex.org/S4210224710","display_name":"Books","issn_l":"1967-7375","issn":["1967-7375","2554-8689"],"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":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Books","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/A5005380364","display_name":"Charles E. McLure","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Charles E. McLure","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5018303039","display_name":"Mark A. Bloomfield","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mark A. Bloomfield","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5005380364"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.0234,"has_fulltext":false,"cited_by_count":99,"citation_normalized_percentile":{"value":0.95804103,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":100},"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/T13042","display_name":"Economic and Fiscal Studies","score":0.9887999892234802,"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":0.9887999892234802,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.0026000000070780516,"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":0.0024999999441206455,"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/value-added-tax","display_name":"value added tax","score":1.0},{"id":"https://openalex.org/keywords/fiscal-consolidation","display_name":"fiscal consolidation","score":0.8190000057220459},{"id":"https://openalex.org/keywords/gramm-rudman-hollings-act","display_name":"Gramm-Rudman-Hollings Act","score":0.8769999742507935},{"id":"https://openalex.org/keywords/budget-deficit","display_name":"budget deficit","score":0.5099999904632568},{"id":"https://openalex.org/keywords/consumption-tax","display_name":"consumption tax","score":0.703000009059906},{"id":"https://openalex.org/keywords/sales-tax","display_name":"sales tax","score":0.8450000286102295},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.7409999966621399},{"id":"https://openalex.org/keywords/fiscal-policy","display_name":"fiscal policy","score":0.6150000095367432},{"id":"https://openalex.org/keywords/tax-implementation","display_name":"tax implementation","score":0.527999997138977}],"concepts":[{"id":"https://openalex.org/C111326686","wikidata":"https://www.wikidata.org/wiki/Q128635","display_name":"Value-added tax","level":2,"score":0.7398259043693542},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5672273635864258},{"id":"https://openalex.org/C2776762034","wikidata":"https://www.wikidata.org/wiki/Q4351853","display_name":"Consumption tax","level":4,"score":0.5427324175834656},{"id":"https://openalex.org/C30772137","wikidata":"https://www.wikidata.org/wiki/Q5164762","display_name":"Consumption (sociology)","level":2,"score":0.5415182113647461},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.5317498445510864},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.5248161554336548},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5248063802719116},{"id":"https://openalex.org/C111335779","wikidata":"https://www.wikidata.org/wiki/Q3454686","display_name":"Reduction (mathematics)","level":2,"score":0.5060490965843201},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.47602444887161255},{"id":"https://openalex.org/C55214782","wikidata":"https://www.wikidata.org/wiki/Q46257","display_name":"Ad valorem tax","level":3,"score":0.4666101336479187},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.43239128589630127},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3674318790435791},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.338689923286438},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10927063226699829},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.05011668801307678},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"mag:3152001995","doi":null,"is_oa":false,"landing_page_url":"https://ideas.repec.org/b/aei/rpbook/725195.html","pdf_url":null,"source":{"id":"https://openalex.org/S4210224710","display_name":"Books","issn_l":"1967-7375","issn":["1967-7375","2554-8689"],"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":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Books","raw_type":null},{"id":"pmh:oai:RePEc:aei:rpbook:725195","doi":null,"is_oa":false,"landing_page_url":"http://www.aei.org/publication/the-value-added-tax","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"book"},{"id":"mag:566418646","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA01340096","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":[],"sustainable_development_goals_aurora":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.41999998688697815}],"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/W2210081161","https://openalex.org/W4411611352","https://openalex.org/W4390295107","https://openalex.org/W2291591074","https://openalex.org/W1498081722","https://openalex.org/W3124101105","https://openalex.org/W4256048583","https://openalex.org/W4410590058","https://openalex.org/W6987889882","https://openalex.org/W561741055"],"abstract_inverted_index":{"Interest":[0],"in":[1],"the":[2,16,33,39],"value-added":[3],"tax":[4,10],"(VAT),":[5],"a":[6],"form":[7],"of":[8,38],"sales":[9],"on":[11],"consumption,":[12],"will":[13],"increase":[14],"as":[15],"Gramm-Rudman-Hollings":[17],"targets":[18],"for":[19],"deficit":[20],"reduction":[21],"become":[22],"increasingly":[23],"difficult":[24],"to":[25],"achieve":[26],"through":[27],"budget":[28],"cuts.":[29],"This":[30],"monograph":[31],"describes":[32],"implementation":[34],"and":[35],"economic":[36],"effects":[37],"VAT.":[40]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":12},{"year":2019,"cited_by_count":31},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2021-04-13T00:00:00"}