{"id":"https://openalex.org/W4213029036","doi":"https://doi.org/10.54648/taxi2017067","title":"Fairness: A Dire International Tax Standard with No Meaning?","display_name":"Fairness: A Dire International Tax Standard with No Meaning?","publication_year":2017,"publication_date":"2017-12-01","ids":{"openalex":"https://openalex.org/W4213029036","doi":"https://doi.org/10.54648/taxi2017067","mag":"3126126984"},"language":"en","primary_location":{"id":"doi:10.54648/taxi2017067","doi":"https://doi.org/10.54648/taxi2017067","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2017067","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2017067.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2017067.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081027776","display_name":"Irma Johanna Mosquera Valderrama","orcid":"https://orcid.org/0000-0002-6725-0552","observed_orcids":["https://orcid.org/0000-0002-6725-0552"]},"institutions":[{"id":"https://openalex.org/I169381384","display_name":"University of Groningen","ror":"https://ror.org/012p63287","country_code":"NL","type":"education","lineage":["https://openalex.org/I169381384"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"Irma Johanna Mosquera Valderrama","raw_affiliation_strings":["Professor of International and European Tax Law , Faculty of Law , and Professor of Economics of Taxation , Faculty of Business and Economics , University of Groningen "],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professor of International and European Tax Law , Faculty of Law , and Professor of Economics of Taxation , Faculty of Business and Economics , University of Groningen ","institution_ids":["https://openalex.org/I169381384"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5019148747","display_name":"I.J.J. Burgers","orcid":"https://orcid.org/0000-0002-1175-4698","observed_orcids":["https://orcid.org/0000-0002-1175-4698"]},"institutions":[{"id":"https://openalex.org/I169381384","display_name":"University of Groningen","ror":"https://ror.org/012p63287","country_code":"NL","type":"education","lineage":["https://openalex.org/I169381384"]}],"countries":["NL"],"is_corresponding":false,"raw_author_name":"I. J. J. Burgers","raw_affiliation_strings":["Professor of International and European Tax Law , Faculty of Law , and Professor of Economics of Taxation , Faculty of Business and Economics , University of Groningen "],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Professor of International and European Tax Law , Faculty of Law , and Professor of Economics of Taxation , Faculty of Business and Economics , University of Groningen ","institution_ids":["https://openalex.org/I169381384"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I169381384"],"apc_list":null,"apc_paid":null,"fwci":3.755,"has_fulltext":true,"cited_by_count":21,"citation_normalized_percentile":{"value":0.94041567,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"45","issue":"Issue 12","first_page":"767","last_page":"783"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6284000277519226,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.6284000277519226,"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/T14030","display_name":"Taxation and Legal Issues","score":0.3467000126838684,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.011300000362098217,"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/international-tax-standards","display_name":"international tax standards","score":0.5839999914169312},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.968999981880188},{"id":"https://openalex.org/keywords/oecd","display_name":"OECD","score":0.7059999704360962},{"id":"https://openalex.org/keywords/united-nations","display_name":"United Nations","score":0.6039999723434448},{"id":"https://openalex.org/keywords/imf","display_name":"IMF","score":0.6880000233650208},{"id":"https://openalex.org/keywords/world-bank","display_name":"World Bank","score":0.9940000176429749},{"id":"https://openalex.org/keywords/supranational-institutions","display_name":"supranational institutions","score":0.9229999780654907},{"id":"https://openalex.org/keywords/non-governmental-organizations","display_name":"non-governmental organizations","score":0.9660000205039978},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.3479999899864197}],"concepts":[{"id":"https://openalex.org/C2780876879","wikidata":"https://www.wikidata.org/wiki/Q3054749","display_name":"Meaning (existential)","level":2,"score":0.6357583403587341},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5834121704101562},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5311982035636902},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.5177775621414185},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4912375807762146},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.46632152795791626},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.44922178983688354},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.42562437057495117},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3809831738471985},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.35797467827796936},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.17829209566116333},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.13607752323150635},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.07866474986076355},{"id":"https://openalex.org/C542102704","wikidata":"https://www.wikidata.org/wiki/Q183257","display_name":"Psychotherapist","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","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/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":8,"locations":[{"id":"doi:10.54648/taxi2017067","doi":"https://doi.org/10.54648/taxi2017067","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2017067","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2017067.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},{"id":"pmh:oai:alma.31UKB_LEU:9940740604502711","doi":null,"is_oa":true,"landing_page_url":"https://scholarlypublications.universiteitleiden.nl/handle/1887/62316","pdf_url":"https://scholarlypublications.universiteitleiden.nl/download/1887/62316/1?col=81522199480002711","source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax, Vol. 45, no. 12, p. 767-783","raw_type":"http://purl.org/coar/resource_type/c_6501"},{"id":"pmh:oai:openaccess.leidenuniv.nl:1887/62316","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1887/62316","pdf_url":"http://hdl.handle.net/1887/62316","source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"45","raw_type":"Article / Letter to editor"},{"id":"mag:3126126984","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3098728","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"pmh:oai:pure.rug.nl:openaire_cris_publications/dca8f95f-9ac0-4d6a-91df-591d9aaa4681","doi":null,"is_oa":true,"landing_page_url":"https://research.rug.nl/en/publications/dca8f95f-9ac0-4d6a-91df-591d9aaa4681","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Burgers , I &amp; Mosquera , I 2017 , ' Fairness : A Dire International Tax Standard with No Meaning? ' , Intertax , vol. 45 , no. 12 , pp. 767-783 .","raw_type":"article"},{"id":"pmh:oai:scholarlypublications.universiteitleiden.nl:item_2951895","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1887/62316","pdf_url":null,"source":{"id":"https://openalex.org/S4306400850","display_name":"Leiden Repository (Leiden University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I121797337","host_organization_name":"Leiden University","host_organization_lineage":["https://openalex.org/I121797337"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax","raw_type":"Article / Letter to editor"},{"id":"pmh:rug:oai:pure.rug.nl:publications/dca8f95f-9ac0-4d6a-91df-591d9aaa4681","doi":null,"is_oa":true,"landing_page_url":"https://research.rug.nl/en/publications/dca8f95f-9ac0-4d6a-91df-591d9aaa4681","pdf_url":null,"source":{"id":"https://openalex.org/S4306400420","display_name":"University of Groningen research database (University of Groningen / Centre for Information Technology)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169381384","host_organization_name":"University of Groningen","host_organization_lineage":["https://openalex.org/I169381384"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax, 45(12), 767 - 783. KLUWER LAW INT","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:ul:oai:scholarlypublications.universiteitleiden.nl:item_2951895","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/1887/62316","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Intertax, 45(12), 767 - 783","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.54648/taxi2017067","doi":"https://doi.org/10.54648/taxi2017067","is_oa":true,"landing_page_url":"https://doi.org/10.54648/taxi2017067","pdf_url":"https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\\TAXI\\TAXI2017067.pdf","source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8046000003814697,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4213029036.pdf","grobid_xml":"https://content.openalex.org/works/W4213029036.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W4390293132","https://openalex.org/W4390295252"],"related_works":["https://openalex.org/W4405556963","https://openalex.org/W2908741121","https://openalex.org/W7066080930","https://openalex.org/W2900379692","https://openalex.org/W4220793528","https://openalex.org/W4312228583","https://openalex.org/W3208511064","https://openalex.org/W4412992139","https://openalex.org/W4210292224","https://openalex.org/W2768297817"],"abstract_inverted_index":{"In":[0],"their":[1,45],"discussions":[2],"on":[3,94],"corporate":[4],"income":[5],"tax":[6],"systems":[7],"the":[8,32,42,51,83],"International":[9],"Organizations":[10,19,22],"(IOs)":[11],"OECD,":[12],"UN,":[13],"IMF":[14],"and":[15,27,49,79,99,112],"World":[16],"Bank,":[17],"Supranational":[18],"(SOs),":[20],"Non-Governmental":[21],"(NGOs),":[23],"associations":[24],"of":[25,34,39,44,85,97],"practitioners":[26],"Governments":[28],"often":[29],"refer":[30],"to":[31],"concept":[33],"fairness":[35,48,52,60,71,98],"without":[36],"proper":[37],"definition":[38],"what":[40],"in":[41,61,72],"context":[43],"arguments":[46],"is":[47,58,63],"how":[50],"can":[53],"be":[54],"achieved.":[55],"The":[56],"consequence":[57],"that":[59,70],"taxation":[62,73],"a":[64],"blurred":[65],"concept.":[66],"This":[67],"article":[68,89],"shows":[69],"has":[74],"an":[75,102],"economical,":[76],"juridical,":[77],"philosophical":[78],"political":[80],"perspective.":[81],"Following":[82],"overview":[84],"these":[86],"perspectives,":[87],"this":[88,106],"calls":[90],"for":[91,100,104],"more":[92],"research":[93],"global":[95],"perceptions":[96],"formulating":[101],"agenda":[103],"discussing":[105],"issue":[107],"by":[108],"IOs,":[109],"SOs,":[110],"NGOs":[111],"Governments.":[113]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":4},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-02-24T00:00:00"}
