{"id":"https://openalex.org/W4239345341","doi":"https://doi.org/10.1787/tax_wages-2015-4-en","title":"Special feature: Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa","display_name":"Special feature: Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa","publication_year":2015,"publication_date":"2015-04-14","ids":{"openalex":"https://openalex.org/W4239345341","doi":"https://doi.org/10.1787/tax_wages-2015-4-en"},"language":"en","primary_location":{"id":"doi:10.1787/tax_wages-2015-4-en","doi":"https://doi.org/10.1787/tax_wages-2015-4-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/tax_wages-2015-4-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210234777","display_name":"Taxing wages","issn_l":"1995-3844","issn":["1995-3844","2072-5124"],"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":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Taxing Wages","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4234380549","display_name":"Taxing Wages 2015"},"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":null,"display_name":"OECD","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"OECD","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.719,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.95378851,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":93},"biblio":{"volume":null,"issue":null,"first_page":"25","last_page":"33"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9750999808311462,"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":0.9750999808311462,"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":0.005900000222027302,"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/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"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/labor-income-taxation","display_name":"labor taxation","score":0.8050000071525574},{"id":"https://openalex.org/keywords/tax-wedge","display_name":"tax wedge","score":0.8410000205039978},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.5590000152587891},{"id":"https://openalex.org/keywords/wage-tax","display_name":"wage taxation","score":0.6320000290870667},{"id":"https://openalex.org/keywords/family-structure","display_name":"family structure","score":0.5979999899864197},{"id":"https://openalex.org/keywords/single-earner-households","display_name":"single-earner households","score":0.5130000114440918},{"id":"https://openalex.org/keywords/married-couples","display_name":"married couples","score":0.4569999873638153},{"id":"https://openalex.org/keywords/brazil","display_name":"Brazil","score":0.5839999914169312},{"id":"https://openalex.org/keywords/china","display_name":"China","score":1.0},{"id":"https://openalex.org/keywords/india","display_name":"India","score":1.0},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":1.0},{"id":"https://openalex.org/keywords/south-africa","display_name":"South Africa","score":1.0}],"concepts":[{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.7426877021789551},{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.6177761554718018},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6004700064659119},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4829687178134918},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.44901368021965027},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.3755510151386261},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.2769627869129181},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.10904708504676819},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1787/tax_wages-2015-4-en","doi":"https://doi.org/10.1787/tax_wages-2015-4-en","is_oa":false,"landing_page_url":"https://doi.org/10.1787/tax_wages-2015-4-en","pdf_url":null,"source":{"id":"https://openalex.org/S4210234777","display_name":"Taxing wages","issn_l":"1995-3844","issn":["1995-3844","2072-5124"],"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":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Taxing Wages","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.9211000204086304,"display_name":"Decent work and economic growth"},{"id":"https://metadata.un.org/sdg/10","score":0.7578999996185303,"display_name":"Reduced inequalities"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4245615886","https://openalex.org/W1523428858","https://openalex.org/W4241208040","https://openalex.org/W4232543874","https://openalex.org/W4238770524","https://openalex.org/W2409983872","https://openalex.org/W4235513776","https://openalex.org/W2413524851","https://openalex.org/W2411114975","https://openalex.org/W4244914327"],"abstract_inverted_index":{"This":[0],"Special":[1],"feature":[2],"examines":[3],"the":[4,24,28,36,57,70,73,80,84,121],"taxation":[5,29],"of":[6,27,30,35,72,120],"labour":[7,31],"income":[8,32],"in":[9,33,39,64],"five":[10,37],"major":[11],"non-OECD":[12],"economies:":[13],"Brazil,":[14],"China,":[15],"India,":[16],"Indonesia":[17],"and":[18,41,62,83,113],"South":[19],"Africa.":[20],"It":[21,78],"sets":[22],"out":[23],"key":[25],"features":[26],"each":[34,65],"countries":[38],"2013":[40,63],"then":[42,100,114],"uses":[43],"this":[44],"information":[45],"together":[46],"with":[47,102,110],"corresponding":[48],"details":[49],"for":[50,90,104],"earlier":[51],"years":[52],"to":[53,56,116],"model":[54,122],"changes":[55],"tax":[58,81,88],"burden":[59],"between":[60],"2010":[61],"case.":[66],"The":[67],"analysis":[68],"follows":[69],"pattern":[71],"main":[74],"Taxing":[75],"Wages":[76],"Report.":[77],"calculates":[79],"wedge":[82],"net":[85],"personal":[86],"average":[87,95],"rate":[89],"a":[91,105],"single":[92,106],"worker":[93],"on":[94],"earnings.":[96],"These":[97],"results":[98],"are":[99],"compared":[101],"those":[103],"earner":[107],"married":[108],"couple":[109],"two":[111],"children":[112],"extended":[115],"cover":[117],"all":[118],"eight":[119],"family":[123],"types.":[124]},"counts_by_year":[{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2022-05-12T00:00:00"}
