{"id":"https://openalex.org/W4232849388","doi":"https://doi.org/10.2307/1052939","title":"Agenda for Progressive Taxation","display_name":"Agenda for Progressive Taxation","publication_year":1947,"publication_date":"1947-10-01","ids":{"openalex":"https://openalex.org/W4232849388","doi":"https://doi.org/10.2307/1052939"},"language":"en","primary_location":{"id":"doi:10.2307/1052939","doi":"https://doi.org/10.2307/1052939","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1052939","pdf_url":null,"source":{"id":"https://openalex.org/S16296580","display_name":"Southern Economic Journal","issn_l":"0038-4038","issn":["0038-4038","2325-8012"],"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-2","vabb-shw"],"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":"Southern Economic Journal","raw_type":"journal-article"},"volume":null,"type":"article","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/A5045585531","display_name":"Benjamin Ulysses Ratchford","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"B. U. Ratchford","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5112825470","display_name":"William Vickery","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"William Vickery","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":3010,"currency":"USD","value_usd":3010},"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":95,"citation_normalized_percentile":{"value":0.45117511,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":100},"biblio":{"volume":"14","issue":"2","first_page":"197","last_page":"197"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9409000277519226,"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":0.9409000277519226,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.009600000455975533,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.007899999618530273,"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/progressive-taxation","display_name":"progressive taxation","score":0.996999979019165},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.7599999904632568},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.5049999952316284},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.847000002861023}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4911205470561981}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2307/1052939","doi":"https://doi.org/10.2307/1052939","is_oa":false,"landing_page_url":"https://doi.org/10.2307/1052939","pdf_url":null,"source":{"id":"https://openalex.org/S16296580","display_name":"Southern Economic Journal","issn_l":"0038-4038","issn":["0038-4038","2325-8012"],"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-2","vabb-shw"],"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":"Southern Economic Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2329558683","https://openalex.org/W2765447839","https://openalex.org/W4255631107","https://openalex.org/W2081986535","https://openalex.org/W2327238393","https://openalex.org/W4206355669","https://openalex.org/W4300444834","https://openalex.org/W7220728992","https://openalex.org/W3137558565","https://openalex.org/W4300638564"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":42},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":4},{"year":2016,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}
