{"id":"https://openalex.org/W4389987729","doi":"https://doi.org/10.59403/cdd4x2","title":"Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?","display_name":"Taxing Capital Income in Emerging Countries: Will FATCA Open the Door?","publication_year":2013,"publication_date":"2013-09-24","ids":{"openalex":"https://openalex.org/W4389987729","doi":"https://doi.org/10.59403/cdd4x2"},"language":"en","primary_location":{"id":"doi:10.59403/cdd4x2","doi":"https://doi.org/10.59403/cdd4x2","is_oa":false,"landing_page_url":"https://doi.org/10.59403/cdd4x2","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.2256587","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5003177543","display_name":"Itai Grinberg","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I184565670","display_name":"Georgetown University","ror":"https://ror.org/05vzafd60","country_code":"US","type":"education","lineage":["https://openalex.org/I184565670"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Itai Grinberg","raw_affiliation_strings":["Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC 20001, United States"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC 20001, United States","institution_ids":["https://openalex.org/I184565670"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5003177543"],"corresponding_institution_ids":["https://openalex.org/I184565670"],"apc_list":null,"apc_paid":null,"fwci":13.4721,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.98386872,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"5","issue":"3","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.836899995803833,"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/T14030","display_name":"Taxation and Legal Issues","score":0.836899995803833,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.07090000063180923,"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":0.05700000002980232,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/foreign-account-tax-compliance-act","display_name":"FATCA","score":0.9049999713897705},{"id":"https://openalex.org/keywords/capital-income-taxation","display_name":"capital income taxation","score":0.9229999780654907},{"id":"https://openalex.org/keywords/offshore-tax-evasion","display_name":"offshore tax evasion","score":0.8679999709129333},{"id":"https://openalex.org/keywords/automatic-exchange-of-financial-account-information","display_name":"automatic exchange of financial account information","score":0.9089999794960022},{"id":"https://openalex.org/keywords/emerging-markets","display_name":"emerging markets","score":0.875},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7049999833106995},{"id":"https://openalex.org/keywords/international-tax-governance","display_name":"international tax governance","score":0.7250000238418579},{"id":"https://openalex.org/keywords/g20","display_name":"G20","score":0.8479999899864197},{"id":"https://openalex.org/keywords/international-financial-law","display_name":"international financial law","score":0.6809999942779541},{"id":"https://openalex.org/keywords/tax-administration-capacity","display_name":"tax administration capacity","score":0.5889999866485596}],"concepts":[{"id":"https://openalex.org/C121087249","wikidata":"https://www.wikidata.org/wiki/Q546395","display_name":"Emerging markets","level":2,"score":0.7361689209938049},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.5613690614700317},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5234169960021973},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.4916725754737854},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4705051779747009},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.44287556409835815},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.43643930554389954},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.4286542534828186},{"id":"https://openalex.org/C2780313560","wikidata":"https://www.wikidata.org/wiki/Q272051","display_name":"Tax haven","level":4,"score":0.4156686067581177},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3953019678592682},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3697494566440582},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3649033308029175},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3343663513660431},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.3231159746646881},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.2833499312400818},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.28065043687820435},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.59403/cdd4x2","doi":"https://doi.org/10.59403/cdd4x2","is_oa":false,"landing_page_url":"https://doi.org/10.59403/cdd4x2","pdf_url":null,"source":{"id":"https://openalex.org/S4390296984","display_name":"World Tax Journal","issn_l":"1878-4917","issn":["1878-4917","2352-9237"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-3","norway-2","poland-20","russia-white-list-3","vabb-shw"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"World Tax Journal","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.2256587","doi":"https://doi.org/10.2139/ssrn.2256587","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2256587","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":null,"raw_type":"posted-content"},{"id":"pmh:oai:scholarship.law.georgetown.edu:facpub-2237","doi":null,"is_oa":false,"landing_page_url":"https://scholarship.law.georgetown.edu/facpub/1227","pdf_url":null,"source":{"id":"https://openalex.org/S4377196692","display_name":"Scholarship - GEORGETOWN LAW (Georgetown University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184565670","host_organization_name":"Georgetown University","host_organization_lineage":["https://openalex.org/I184565670"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Georgetown Law Faculty Publications and Other Works","raw_type":"text"}],"best_oa_location":{"id":"doi:10.2139/ssrn.2256587","doi":"https://doi.org/10.2139/ssrn.2256587","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.2256587","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":null,"raw_type":"posted-content"},"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"},{"score":0.5217000246047974,"id":"https://metadata.un.org/sdg/17","display_name":"Partnerships for the goals"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W1565321128","https://openalex.org/W1569227944","https://openalex.org/W2043050484","https://openalex.org/W2082517482","https://openalex.org/W2102433927","https://openalex.org/W2125353502","https://openalex.org/W2127316881","https://openalex.org/W2164482078","https://openalex.org/W2296323866","https://openalex.org/W2493394434","https://openalex.org/W3124269584","https://openalex.org/W4230910501","https://openalex.org/W4237269062","https://openalex.org/W4240845094","https://openalex.org/W4249192474","https://openalex.org/W4253325421","https://openalex.org/W4298413470","https://openalex.org/W6600180260"],"related_works":["https://openalex.org/W2498731024","https://openalex.org/W92811892","https://openalex.org/W2724646094","https://openalex.org/W938744560","https://openalex.org/W7050316124","https://openalex.org/W352249122","https://openalex.org/W3185422438","https://openalex.org/W309840800","https://openalex.org/W7046849199","https://openalex.org/W2078805424"],"abstract_inverted_index":{"For":[0],"many":[1],"emerging":[2,71,118,143,191,209],"and":[3,37,92,119,169,204,215,235,241],"developing":[4,120],"economies,":[5],"it":[6,68],"is":[7,35,66],"exceedingly":[8],"difficult":[9],"to":[10,74,88,190,218,250],"constrain":[11],"residents":[12,81],"from":[13,19,96],"evading":[14],"tax":[15,33,75,93,193],"liability":[16],"on":[17],"income":[18,95],"capital,":[20],"whether":[21],"earned":[22],"domestically":[23],"or":[24],"abroad.":[25],"Meanwhile,":[26],"an":[27,173],"international":[28,128,163],"regime":[29,43,104,129,185],"for":[30,179],"combatting":[31],"offshore":[32,77,160],"evasion":[34],"emerging,":[36],"the":[38,41,54,76,111,115,123,126,133,156,167,170,200,236,248],"form":[39],"of":[40,51,79,117,125,135,227,238],"new":[42,127],"will":[44],"be":[45,152,188],"established":[46],"during":[47],"a":[48,59,99,140,176,180],"narrow":[49],"window":[50],"opportunity":[52],"over":[53,158],"next":[55],"few":[56],"years.":[57],"If":[58],"uniform,":[60],"multilateral":[61,216],"automatic":[62,101,182],"information":[63,90,102,183],"exchange":[64,103,184],"system":[65],"established,":[67],"would":[69,106],"improve":[70],"countries\u2019":[72,192],"ability":[73],"accounts":[78],"their":[80,86],"and,":[82],"perhaps":[83],"more":[84],"importantly,":[85],"capacity":[87],"collect":[89],"about":[91],"domestic-source":[94],"capital.":[97],"However,":[98],"fragmented":[100],"likely":[105],"not":[107],"benefit":[108],"countries":[109,144,210],"outside":[110],"developed":[112],"economies.":[113],"Interestingly,":[114],"concerns":[116,134],"economies":[121],"regarding":[122],"contours":[124],"substantially":[130],"align":[131],"with":[132],"multinational":[136,148],"financial":[137,149,164],"institutions.":[138],"As":[139],"result,":[141],"these":[142],"may":[145,211],"find":[146],"that":[147,186,221],"institutions":[150],"can":[151],"improbable":[153],"allies":[154],"in":[155,213,254],"battle":[157],"taxing":[159],"accounts.":[161],"With":[162],"law":[165],"as":[166,172],"model,":[168],"G-20":[171],"agenda":[174],"setter,":[175],"governance":[177,202],"structure":[178,203],"uniform":[181],"could":[187,195],"useful":[189],"administrations":[194],"materialize.":[196],"The":[197],"paper":[198,230],"explores":[199],"requisite":[201],"concludes":[205],"by":[206],"describing":[207],"steps":[208],"take":[212],"bilateral":[214],"settings":[217],"help":[219],"create":[220],"structure.":[222],"Note:":[223],"An":[224],"earlier":[225],"version":[226],"this":[228],"working":[229],"was":[231,243],"entitled":[232,244],"'Emerging":[233],"Countries":[234],"Taxation":[237],"Offshore":[239],"Accounts'":[240],"another":[242],"'Will":[245],"FATCA":[246],"Open":[247],"Door":[249],"Taxing":[251],"Capital":[252],"Income":[253],"Emerging":[255],"Countries?'.":[256]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":3}],"updated_date":"2026-11-09T13:22:03.289127","created_date":"2023-12-21T00:00:00"}