{"id":"https://openalex.org/W4220726336","doi":"https://doi.org/10.1016/j.jpolmod.2022.03.003","title":"Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education","display_name":"Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education","publication_year":2022,"publication_date":"2022-03-01","ids":{"openalex":"https://openalex.org/W4220726336","doi":"https://doi.org/10.1016/j.jpolmod.2022.03.003"},"language":"en","primary_location":{"id":"doi:10.1016/j.jpolmod.2022.03.003","doi":"https://doi.org/10.1016/j.jpolmod.2022.03.003","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jpolmod.2022.03.003","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0161893822000126/pdf","source":{"id":"https://openalex.org/S81022070","display_name":"Journal of Policy Modeling","issn_l":"0161-8938","issn":["0161-8938","1873-8060"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Policy Modeling","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://www.sciencedirect.com/science/article/pii/S0161893822000126/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026540869","display_name":"Yolanda Ubago Mart\u00ednez","orcid":"https://orcid.org/0000-0002-8696-9634","observed_orcids":["https://orcid.org/0000-0002-8696-9634"]},"institutions":[{"id":"https://openalex.org/I175051016","display_name":"Universidad P\u00fablica de Navarra (UPNA)","ror":"https://ror.org/02z0cah89","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016"]},{"id":"https://openalex.org/I4405264733","display_name":"Instituto de Investigaci\u00f3n Avanzada en Empresa y Econom\u00eda","ror":"https://ror.org/02t3yrk52","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016","https://openalex.org/I4405264733"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Yolanda Ubago Mart\u00ednez","raw_affiliation_strings":["Institute for Advanced Research in Business and Economics (INARBE), Department of Business Management, Public University of Navarre (UPNA),\u00a0Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute for Advanced Research in Business and Economics (INARBE), Department of Business Management, Public University of Navarre (UPNA),\u00a0Spain","institution_ids":["https://openalex.org/I175051016","https://openalex.org/I4405264733"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5108072801","display_name":"Pedro Pascual","orcid":"https://orcid.org/0000-0001-9561-6067","observed_orcids":["https://orcid.org/0000-0001-9561-6067"]},"institutions":[{"id":"https://openalex.org/I175051016","display_name":"Universidad P\u00fablica de Navarra (UPNA)","ror":"https://ror.org/02z0cah89","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016"]},{"id":"https://openalex.org/I4405264733","display_name":"Instituto de Investigaci\u00f3n Avanzada en Empresa y Econom\u00eda","ror":"https://ror.org/02t3yrk52","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016","https://openalex.org/I4405264733"]},{"id":"https://openalex.org/I88155538","display_name":"Universidad de Navarra","ror":"https://ror.org/02rxc7m23","country_code":"ES","type":"education","lineage":["https://openalex.org/I88155538"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Pedro Pascual Arzoz","raw_affiliation_strings":["Institute for Advanced Research in Business and Economics (INARBE), Department of Economics, University of Navarre (UPNA), Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute for Advanced Research in Business and Economics (INARBE), Department of Economics, University of Navarre (UPNA), Spain","institution_ids":["https://openalex.org/I175051016","https://openalex.org/I4405264733","https://openalex.org/I88155538"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025663255","display_name":"Idoia Zabaleta Arregui","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I175051016","display_name":"Universidad P\u00fablica de Navarra (UPNA)","ror":"https://ror.org/02z0cah89","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016"]},{"id":"https://openalex.org/I4405264733","display_name":"Instituto de Investigaci\u00f3n Avanzada en Empresa y Econom\u00eda","ror":"https://ror.org/02t3yrk52","country_code":"ES","type":"education","lineage":["https://openalex.org/I175051016","https://openalex.org/I4405264733"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Idoia Zabaleta Arregui","raw_affiliation_strings":["Institute for Advanced Research in Business and Economics (INARBE), Department of Economics, Public University of Navarre (UPNA), Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute for Advanced Research in Business and Economics (INARBE), Department of Economics, Public University of Navarre (UPNA), Spain","institution_ids":["https://openalex.org/I175051016","https://openalex.org/I4405264733"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5026540869"],"corresponding_institution_ids":["https://openalex.org/I175051016","https://openalex.org/I4405264733"],"apc_list":{"value":1200,"currency":"USD","value_usd":1200},"apc_paid":{"value":1200,"currency":"USD","value_usd":1200},"fwci":10.1909,"has_fulltext":true,"cited_by_count":83,"citation_normalized_percentile":{"value":0.98151784,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":100},"biblio":{"volume":"44","issue":"2","first_page":"298","last_page":"318"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.8622999787330627,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.8622999787330627,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.046799998730421066,"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":0.04100000113248825,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-collection-efficiency","display_name":"tax collection efficiency","score":0.9419999718666077},{"id":"https://openalex.org/keywords/tax-administration-performance","display_name":"tax administration performance","score":0.7919999957084656},{"id":"https://openalex.org/keywords/fiscal-decentralization","display_name":"fiscal decentralization","score":0.968999981880188},{"id":"https://openalex.org/keywords/tax-structure","display_name":"tax structure","score":0.8859999775886536},{"id":"https://openalex.org/keywords/indirect-taxation","display_name":"indirect taxation","score":0.7210000157356262},{"id":"https://openalex.org/keywords/direct-taxes","display_name":"direct taxation","score":0.9869999885559082},{"id":"https://openalex.org/keywords/technical-efficiency","display_name":"technical efficiency","score":0.824999988079071},{"id":"https://openalex.org/keywords/tax-simplification","display_name":"tax simplification","score":0.8080000281333923},{"id":"https://openalex.org/keywords/digitalization-of-tax-administration","display_name":"digitalization of tax administration","score":0.8299999833106995},{"id":"https://openalex.org/keywords/tax-education","display_name":"tax education","score":0.8090000152587891},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.9869999885559082}],"concepts":[{"id":"https://openalex.org/C136810230","wikidata":"https://www.wikidata.org/wiki/Q188961","display_name":"Decentralization","level":2,"score":0.9113374948501587},{"id":"https://openalex.org/C22088475","wikidata":"https://www.wikidata.org/wiki/Q647974","display_name":"Data envelopment analysis","level":2,"score":0.7614670991897583},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7313131093978882},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5432466268539429},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4618503153324127},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.44326502084732056},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4349879026412964},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.4145273268222809},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.4126589000225067},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3307223320007324},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.06063517928123474},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.jpolmod.2022.03.003","doi":"https://doi.org/10.1016/j.jpolmod.2022.03.003","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jpolmod.2022.03.003","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0161893822000126/pdf","source":{"id":"https://openalex.org/S81022070","display_name":"Journal of Policy Modeling","issn_l":"0161-8938","issn":["0161-8938","1873-8060"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Policy Modeling","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:jpolmo:v:44:y:2022:i:2:p:298-318","doi":null,"is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0161893822000126","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":"article"},{"id":"pmh:oai:academica-e.unavarra.es:2454/43936","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/2454/43936","pdf_url":null,"source":{"id":"https://openalex.org/S4306402560","display_name":"Academica-e (Universidad P\u00fablica de Navarra)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I175051016","host_organization_name":"Universidad P\u00fablica de Navarra (UPNA)","host_organization_lineage":["https://openalex.org/I175051016"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.1016/j.jpolmod.2022.03.003","doi":"https://doi.org/10.1016/j.jpolmod.2022.03.003","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.jpolmod.2022.03.003","pdf_url":"https://www.sciencedirect.com/science/article/pii/S0161893822000126/pdf","source":{"id":"https://openalex.org/S81022070","display_name":"Journal of Policy Modeling","issn_l":"0161-8938","issn":["0161-8938","1873-8060"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Policy Modeling","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G1622782223","display_name":null,"funder_award_id":"MCIN/AEI/10","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G2072863431","display_name":null,"funder_award_id":"MCIN/AEI/10.","funder_id":"https://openalex.org/F4320321837","funder_display_name":"Ministerio de Econom\u00eda y Competitividad"},{"id":"https://openalex.org/G210041235","display_name":null,"funder_award_id":"MCIN /AEI/ 10.13039/501100011033","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G2262748287","display_name":null,"funder_award_id":"501100011033","funder_id":"https://openalex.org/F4320335598","funder_display_name":"Agencia Estatal de Investigaci\u00f3n"},{"id":"https://openalex.org/G2354256913","display_name":null,"funder_award_id":"ECO2016-76681-R","funder_id":"https://openalex.org/F4320321837","funder_display_name":"Ministerio de Econom\u00eda y Competitividad"},{"id":"https://openalex.org/G3480869486","display_name":null,"funder_award_id":"13039","funder_id":"https://openalex.org/F4320335598","funder_display_name":"Agencia Estatal de Investigaci\u00f3n"},{"id":"https://openalex.org/G3681454997","display_name":null,"funder_award_id":"13039/501100011033","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G4042783231","display_name":null,"funder_award_id":"501100011033","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G4172045203","display_name":null,"funder_award_id":"PID2020-114460GB-C32","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G425668148","display_name":null,"funder_award_id":".13039/501100011033","funder_id":"https://openalex.org/F4320335598","funder_display_name":"Agencia Estatal de Investigaci\u00f3n"},{"id":"https://openalex.org/G4260337172","display_name":null,"funder_award_id":"ECO2016-76681-R","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G4442677895","display_name":null,"funder_award_id":"MCIN / AEI/10","funder_id":"https://openalex.org/F4320320300","funder_display_name":"European Commission"},{"id":"https://openalex.org/G451917667","display_name":null,"funder_award_id":"13039/501100011033","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G4526231891","display_name":null,"funder_award_id":"MCIN / AEI/10","funder_id":"https://openalex.org/F4320335598","funder_display_name":"Agencia Estatal de Investigaci\u00f3n"},{"id":"https://openalex.org/G5967599077","display_name":null,"funder_award_id":"501100011033","funder_id":"https://openalex.org/F4320335322","funder_display_name":"European Regional Development Fund"},{"id":"https://openalex.org/G7084143925","display_name":null,"funder_award_id":"AEI/10","funder_id":"https://openalex.org/F4320335598","funder_display_name":"Agencia Estatal de Investigaci\u00f3n"},{"id":"https://openalex.org/G8401454605","display_name":null,"funder_award_id":"PID2020","funder_id":"https://openalex.org/F4320321837","funder_display_name":"Ministerio de Econom\u00eda y Competitividad"},{"id":"https://openalex.org/G8430294048","display_name":null,"funder_award_id":"13039/501100011033","funder_id":"https://openalex.org/F4320321837","funder_display_name":"Ministerio de Econom\u00eda y Competitividad"}],"funders":[{"id":"https://openalex.org/F4320320300","display_name":"European Commission","ror":"https://ror.org/00k4n6c32"},{"id":"https://openalex.org/F4320321595","display_name":"Federaci\u00f3n Espa\u00f1ola de Enfermedades Raras","ror":"https://ror.org/0348bpk17"},{"id":"https://openalex.org/F4320321837","display_name":"Ministerio de Econom\u00eda y Competitividad","ror":"https://ror.org/034900433"},{"id":"https://openalex.org/F4320335322","display_name":"European Regional Development Fund","ror":"https://ror.org/00k4n6c32"},{"id":"https://openalex.org/F4320335598","display_name":"Agencia Estatal de Investigaci\u00f3n","ror":"https://ror.org/003x0zc53"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4220726336.pdf","grobid_xml":"https://content.openalex.org/works/W4220726336.grobid-xml"},"referenced_works_count":59,"referenced_works":["https://openalex.org/W24189491","https://openalex.org/W73709314","https://openalex.org/W127705769","https://openalex.org/W151708117","https://openalex.org/W164980766","https://openalex.org/W961385048","https://openalex.org/W1485431101","https://openalex.org/W1520780618","https://openalex.org/W1556052616","https://openalex.org/W1587444428","https://openalex.org/W1603484337","https://openalex.org/W1976843077","https://openalex.org/W1978161083","https://openalex.org/W1980702554","https://openalex.org/W1991192896","https://openalex.org/W1991688144","https://openalex.org/W1994719822","https://openalex.org/W2003460401","https://openalex.org/W2025472037","https://openalex.org/W2040770625","https://openalex.org/W2043707582","https://openalex.org/W2062295276","https://openalex.org/W2076452041","https://openalex.org/W2076879578","https://openalex.org/W2081714882","https://openalex.org/W2084660657","https://openalex.org/W2104075981","https://openalex.org/W2112185031","https://openalex.org/W2112657911","https://openalex.org/W2120396349","https://openalex.org/W2129763896","https://openalex.org/W2130563794","https://openalex.org/W2130836706","https://openalex.org/W2134616068","https://openalex.org/W2136211845","https://openalex.org/W2136911682","https://openalex.org/W2138807628","https://openalex.org/W2147940867","https://openalex.org/W2149829364","https://openalex.org/W2162180338","https://openalex.org/W2167882292","https://openalex.org/W2196433585","https://openalex.org/W2593905473","https://openalex.org/W2600385655","https://openalex.org/W2729006599","https://openalex.org/W2749454119","https://openalex.org/W2758662057","https://openalex.org/W2764547587","https://openalex.org/W2772904250","https://openalex.org/W2808112265","https://openalex.org/W2955075075","https://openalex.org/W3011200525","https://openalex.org/W3080803726","https://openalex.org/W3123122010","https://openalex.org/W3124858823","https://openalex.org/W3125564151","https://openalex.org/W3149826267","https://openalex.org/W4242087282","https://openalex.org/W4246620217"],"related_works":["https://openalex.org/W2628862815","https://openalex.org/W2905385488","https://openalex.org/W7038415691","https://openalex.org/W2104075981","https://openalex.org/W6929811357","https://openalex.org/W4411395306","https://openalex.org/W7135456757","https://openalex.org/W4310536475","https://openalex.org/W2274688897","https://openalex.org/W2600664840"],"abstract_inverted_index":{"This":[0],"paper":[1],"offers":[2],"an":[3],"assessment":[4],"of":[5,12,25,31,35,49,81,94,103,110],"tax":[6,19,26,72,95,104,119],"administration":[7],"performance":[8],"and":[9,21,71,87,107],"provides":[10],"evidence":[11],"the":[13,22,32,54,79,91,108],"relationship":[14],"between":[15],"fiscal":[16,69,82],"decentralization":[17,70,83],"(and":[18],"structure)":[20],"technical":[23,43,64,92],"efficiency":[24,44,65,93],"collection.":[27,96],"The":[28,75],"initial":[29],"stage":[30],"investigation":[33],"consists":[34],"a":[36,47,58,85,100],"data":[37],"envelopment":[38],"analysis":[39],"(DEA)":[40],"to":[41,112],"obtain":[42],"estimates":[45],"for":[46],"sample":[48],"28":[50],"OECD":[51],"countries":[52],"over":[53],"period":[55],"2004\u20132017.":[56],"In":[57],"second":[59],"stage,":[60],"we":[61,123],"explore":[62],"how":[63,78],"is":[66],"affected":[67],"by":[68],"structure":[73,105],"variables.":[74],"results":[76],"show":[77],"degree":[80],"has":[84],"positive":[86],"significant":[88],"impact":[89],"on":[90],"They":[97],"also":[98],"reveal":[99],"relevant":[101],"role":[102],"choices":[106],"ratio":[109],"indirect":[111],"direct":[113],"taxes,":[114],"which":[115],"can":[116],"significantly":[117],"affect":[118],"collection":[120],"efficiency.":[121],"Finally,":[122],"extract":[124],"some":[125],"policy":[126],"implications.":[127]},"counts_by_year":[{"year":2026,"cited_by_count":27},{"year":2025,"cited_by_count":28},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":13},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-04-03T00:00:00"}
