{"id":"https://openalex.org/W3201611635","doi":"https://doi.org/10.1007/978-3-030-79541-2_7","title":"An Assessment of the Tax Reform","display_name":"An Assessment of the Tax Reform","publication_year":2021,"publication_date":"2021-01-01","ids":{"openalex":"https://openalex.org/W3201611635","doi":"https://doi.org/10.1007/978-3-030-79541-2_7","mag":"3201611635"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-030-79541-2_7","doi":"https://doi.org/10.1007/978-3-030-79541-2_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-79541-2_7","pdf_url":null,"source":{"id":"https://openalex.org/S4210178363","display_name":"Palgrave studies in economic history","issn_l":"2662-6497","issn":["2662-6497","2662-6500"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-3"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Palgrave Studies in Economic History","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4239248393","display_name":"The Spanish Fiscal Transition"},"type":"book-chapter","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/A5033818953","display_name":"Sara Torregrosa Hetland","orcid":"https://orcid.org/0000-0003-2082-2004","observed_orcids":["https://orcid.org/0000-0003-2082-2004"]},"institutions":[{"id":"https://openalex.org/I187531555","display_name":"Lund University","ror":"https://ror.org/012a77v79","country_code":"SE","type":"education","lineage":["https://openalex.org/I187531555"]}],"countries":["SE"],"is_corresponding":true,"raw_author_name":"Sara Torregrosa Hetland","raw_affiliation_strings":["Lund University, Lund, Sweden"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Lund University, Lund, Sweden","institution_ids":["https://openalex.org/I187531555"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5033818953"],"corresponding_institution_ids":["https://openalex.org/I187531555"],"apc_list":null,"apc_paid":null,"fwci":1.3267,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.80245855,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"185","last_page":"213"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.6401000022888184,"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":0.6401000022888184,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.13040000200271606,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"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/T11257","display_name":"Taxation and Compliance Studies","score":0.07999999821186066,"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-reform","display_name":"tax reform","score":0.9070000052452087},{"id":"https://openalex.org/keywords/spanish-transition-to-democracy","display_name":"Spanish transition to democracy","score":0.7710000276565552},{"id":"https://openalex.org/keywords/fiscal-federalism","display_name":"fiscal federalism","score":0.9100000262260437},{"id":"https://openalex.org/keywords/tax-morale","display_name":"tax morale","score":0.9190000295639038},{"id":"https://openalex.org/keywords/tax-legitimacy","display_name":"tax legitimacy","score":0.9240000247955322},{"id":"https://openalex.org/keywords/tax-equity","display_name":"tax equity","score":0.7419999837875366},{"id":"https://openalex.org/keywords/tax-and-transfer-system","display_name":"tax and transfer system","score":0.7689999938011169},{"id":"https://openalex.org/keywords/income-inequality","display_name":"income inequality","score":0.9010000228881836},{"id":"https://openalex.org/keywords/disposable-income","display_name":"disposable income","score":0.9259999990463257},{"id":"https://openalex.org/keywords/public-opinion-on-taxation","display_name":"public opinion on taxation","score":0.6290000081062317}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.38300466537475586},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.36390116810798645},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.327345073223114}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-030-79541-2_7","doi":"https://doi.org/10.1007/978-3-030-79541-2_7","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-79541-2_7","pdf_url":null,"source":{"id":"https://openalex.org/S4210178363","display_name":"Palgrave studies in economic history","issn_l":"2662-6497","issn":["2662-6497","2662-6500"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["jufo-3"],"host_organization":"https://openalex.org/P4310319972","host_organization_name":"Springer International Publishing","host_organization_lineage":["https://openalex.org/P4310319972","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer International Publishing","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Palgrave Studies in Economic History","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","score":0.7307999730110168,"display_name":"Reduced inequalities"},{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":62,"referenced_works":["https://openalex.org/W35531980","https://openalex.org/W55768850","https://openalex.org/W97431181","https://openalex.org/W110499811","https://openalex.org/W190744270","https://openalex.org/W203741109","https://openalex.org/W600064568","https://openalex.org/W621791506","https://openalex.org/W630957149","https://openalex.org/W1002712412","https://openalex.org/W1485179136","https://openalex.org/W1486313220","https://openalex.org/W1486372247","https://openalex.org/W1492082163","https://openalex.org/W1522597785","https://openalex.org/W1534518390","https://openalex.org/W1601957283","https://openalex.org/W2060291543","https://openalex.org/W2071714111","https://openalex.org/W2085256602","https://openalex.org/W2093473112","https://openalex.org/W2101232048","https://openalex.org/W2112821459","https://openalex.org/W2112983034","https://openalex.org/W2116507270","https://openalex.org/W2123139161","https://openalex.org/W2130057578","https://openalex.org/W2134721616","https://openalex.org/W2138063371","https://openalex.org/W2150679261","https://openalex.org/W2151461933","https://openalex.org/W2159753949","https://openalex.org/W2168661298","https://openalex.org/W2169367855","https://openalex.org/W2172205608","https://openalex.org/W2245614767","https://openalex.org/W2247562959","https://openalex.org/W2252294266","https://openalex.org/W2285485487","https://openalex.org/W2286784419","https://openalex.org/W2287438480","https://openalex.org/W2287944532","https://openalex.org/W2289544279","https://openalex.org/W2318546187","https://openalex.org/W2320867948","https://openalex.org/W2414049926","https://openalex.org/W2494651739","https://openalex.org/W2562670863","https://openalex.org/W2731955757","https://openalex.org/W2751624726","https://openalex.org/W2798841526","https://openalex.org/W2902372087","https://openalex.org/W3102305474","https://openalex.org/W3117230312","https://openalex.org/W3122013459","https://openalex.org/W3127865753","https://openalex.org/W3190824799","https://openalex.org/W3206324628","https://openalex.org/W4235245628","https://openalex.org/W4393244881","https://openalex.org/W6982405105","https://openalex.org/W7061277962"],"related_works":["https://openalex.org/W7073969206","https://openalex.org/W2598029044","https://openalex.org/W2579969128","https://openalex.org/W3201477291","https://openalex.org/W2494651739","https://openalex.org/W3200612259","https://openalex.org/W2059007931","https://openalex.org/W4251551197","https://openalex.org/W3199316513","https://openalex.org/W2287173485"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-09-27T00:00:00"}
