{"id":"https://openalex.org/W4246590055","doi":"https://doi.org/10.4324/9780429456893-12","title":"Taxes and Tax Policy","display_name":"Taxes and Tax Policy","publication_year":2018,"publication_date":"2018-09-26","ids":{"openalex":"https://openalex.org/W4246590055","doi":"https://doi.org/10.4324/9780429456893-12"},"language":"en","primary_location":{"id":"doi:10.4324/9780429456893-12","doi":"https://doi.org/10.4324/9780429456893-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9780429456893-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Microeconomics in Context","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W1538768090","display_name":"Microeconomics in Context"},"type":"book-chapter","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/A5049879849","display_name":"Neva Goodwin","orcid":"https://orcid.org/0000-0002-7761-1235","observed_orcids":["https://orcid.org/0000-0002-7761-1235"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Neva Goodwin","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029868062","display_name":"Jonathan M. Harris","orcid":"https://orcid.org/0000-0002-7657-5914","observed_orcids":["https://orcid.org/0000-0002-7657-5914"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jonathan M. Harris","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5023548973","display_name":"Julie A. Nelson","orcid":"https://orcid.org/0000-0002-4759-3494","observed_orcids":["https://orcid.org/0000-0002-4759-3494"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Julie A. Nelson","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5029801187","display_name":"Pratistha Joshi Rajkarnikar","orcid":"https://orcid.org/0000-0003-4728-7160","observed_orcids":["https://orcid.org/0000-0003-4728-7160"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Pratistha Joshi Rajkarnikar","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5102854526","display_name":"Brian Roach","orcid":"https://orcid.org/0000-0002-3570-3940","observed_orcids":["https://orcid.org/0000-0002-3570-3940"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Brian Roach","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5108671234","display_name":"Mariano Torras","orcid":"https://orcid.org/0000-0003-0221-0952","observed_orcids":["https://orcid.org/0000-0003-0221-0952"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mariano Torras","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":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.5870761,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"371","last_page":"401"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9872999787330627,"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":0.9872999787330627,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.003100000089034438,"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":0.0024999999441206455,"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-policy","display_name":"tax policy","score":0.9129999876022339},{"id":"https://openalex.org/keywords/excise-tax","display_name":"excise tax","score":0.7699999809265137},{"id":"https://openalex.org/keywords/progressive-taxation","display_name":"progressive taxation","score":0.7509999871253967},{"id":"https://openalex.org/keywords/income-inequality","display_name":"income inequality","score":0.9259999990463257},{"id":"https://openalex.org/keywords/gasoline-tax","display_name":"gasoline tax","score":0.6790000200271606},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.6019999980926514},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.7459999918937683},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.5580000281333923},{"id":"https://openalex.org/keywords/property-tax","display_name":"property tax","score":0.9359999895095825},{"id":"https://openalex.org/keywords/low-income-households","display_name":"low-income households","score":0.6269999742507935},{"id":"https://openalex.org/keywords/oecd-countries","display_name":"OECD countries","score":0.3970000147819519}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43548884987831116},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3374510407447815}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.4324/9780429456893-12","doi":"https://doi.org/10.4324/9780429456893-12","is_oa":false,"landing_page_url":"https://doi.org/10.4324/9780429456893-12","pdf_url":null,"source":{"id":"https://openalex.org/S4306463855","display_name":"Routledge eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319847","host_organization_name":"Routledge","host_organization_lineage":["https://openalex.org/P4310319847","https://openalex.org/P4310320547"],"host_organization_lineage_names":["Routledge","Taylor & Francis"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Microeconomics in Context","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.7578999996185303,"id":"https://metadata.un.org/sdg/10","display_name":"Reduced inequalities"}],"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/W6923376111","https://openalex.org/W4385958399","https://openalex.org/W3202507035","https://openalex.org/W3007501504","https://openalex.org/W7112577131","https://openalex.org/W7221270697","https://openalex.org/W2808947106","https://openalex.org/W1560209266","https://openalex.org/W2260350808","https://openalex.org/W7127109694"],"abstract_inverted_index":{"In":[0,30],"this":[1],"chapter,":[2],"the":[3,13,33,70,102,111],"authors":[4],"look":[5],"at":[6],"taxes":[7,44,77,131],"and":[8,28,81,107],"tax":[9,36,53,62,67,86,95,115],"policy.":[10],"Taxes":[11],"provide":[12],"revenue":[14],"needed":[15],"for":[16,104],"important":[17],"public":[18],"services":[19],"such":[20,42],"as":[21,43,142],"social":[22],"security,":[23],"health":[24],"care,":[25],"national":[26],"defense,":[27],"education.":[29],"most":[31],"countries,":[32],"majority":[34],"of":[35,72,91,114,145],"revenues":[37],"come":[38],"from":[39],"other":[40],"taxes,":[41],"on":[45,78,132],"income":[46],"or":[47,65],"property.":[48],"Political":[49],"leaders":[50],"have":[51],"used":[52],"policy":[54],"to":[55],"promote":[56],"their":[57],"agendas":[58],"by":[59,101],"initiating":[60],"various":[61],"reforms:":[63],"decreasing":[64],"increasing":[66,94],"rates,":[68],"changing":[69],"definition":[71],"taxable":[73],"income,":[74],"creating":[75],"new":[76],"specific":[79],"products,":[80],"so":[82],"forth.":[83],"An":[84,127],"excise":[85],"is":[87],"just":[88],"one":[89],"type":[90],"tax.":[92],"While":[93],"progressivity":[96],"can":[97],"reduce":[98],"inequality,":[99],"analysis":[100],"Organisation":[103],"Economic":[105],"Cooperation":[106],"Development":[108],"finds":[109],"that":[110],"inequality-reducing":[112],"impact":[113],"systems":[116],"in":[117,124,129],"rich":[118],"countries":[119],"has":[120],"generally":[121],"been":[122],"declining":[123],"recent":[125],"decades.":[126],"increase":[128],"state":[130],"gasoline":[133],"affects":[134],"low-income":[135],"households":[136],"more":[137],"than":[138],"high-income":[139],"households,":[140],"measured":[141],"a":[143],"percentage":[144],"income.":[146]},"counts_by_year":[],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2022-05-12T00:00:00"}
