{"id":"https://openalex.org/W4403179552","doi":"https://doi.org/10.1920/co.ifs.2024.0527","title":"Cutting inheritance tax isn\u2019t quite as simple as its proponents suggest","display_name":"Cutting inheritance tax isn\u2019t quite as simple as its proponents suggest","publication_year":2023,"publication_date":"2023-11-20","ids":{"openalex":"https://openalex.org/W4403179552","doi":"https://doi.org/10.1920/co.ifs.2024.0527"},"language":"en","primary_location":{"id":"doi:10.1920/co.ifs.2024.0527","doi":"https://doi.org/10.1920/co.ifs.2024.0527","is_oa":false,"landing_page_url":"https://doi.org/10.1920/co.ifs.2024.0527","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The IFS","raw_type":"report"},"volume":null,"type":"report","is_traditional":false,"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/A5015243962","display_name":"Paul E. Johnson","orcid":"https://orcid.org/0000-0003-3342-3504","observed_orcids":["https://orcid.org/0000-0003-3342-3504","https://orcid.org/0000-0002-0236-7549"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Paul Johnson","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0003-3342-3504","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5015243962"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9380000233650208,"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":0.9380000233650208,"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/T14030","display_name":"Taxation and Legal Issues","score":0.01590000092983246,"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/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"}}],"keywords":[{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":0.9980000257492065},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6579999923706055},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.5659999847412109},{"id":"https://openalex.org/keywords/wealth-transfer-taxation","display_name":"wealth transfer taxation","score":0.49300000071525574}],"concepts":[{"id":"https://openalex.org/C2777983025","wikidata":"https://www.wikidata.org/wiki/Q628413","display_name":"Inheritance tax","level":4,"score":0.710263192653656},{"id":"https://openalex.org/C2780586882","wikidata":"https://www.wikidata.org/wiki/Q7520643","display_name":"Simple (philosophy)","level":2,"score":0.6805830001831055},{"id":"https://openalex.org/C2780902518","wikidata":"https://www.wikidata.org/wiki/Q6033780","display_name":"Inheritance (genetic algorithm)","level":3,"score":0.6181904077529907},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41854581236839294},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.36634576320648193},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.1975833773612976},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.18455946445465088},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.17857813835144043},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.17378416657447815},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.16834375262260437},{"id":"https://openalex.org/C54355233","wikidata":"https://www.wikidata.org/wiki/Q7162","display_name":"Genetics","level":1,"score":0.12686222791671753},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.11934804916381836},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1920/co.ifs.2024.0527","doi":"https://doi.org/10.1920/co.ifs.2024.0527","is_oa":false,"landing_page_url":"https://doi.org/10.1920/co.ifs.2024.0527","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The IFS","raw_type":"report"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2299917121","https://openalex.org/W7048095659","https://openalex.org/W2161995805","https://openalex.org/W2579454647","https://openalex.org/W2018063150","https://openalex.org/W4230500176","https://openalex.org/W2572245141","https://openalex.org/W608461876","https://openalex.org/W214857392","https://openalex.org/W2803383578"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2024-10-08T00:00:00"}