{"id":"https://openalex.org/W580235658","doi":null,"title":"\u6b27\u7c73\u8af8\u56fd\u306e\u81ea\u52d5\u8eca\u95a2\u9023\u7a0e\u5236 (\u7279\u96c6 \u81ea\u52d5\u8eca\u95a2\u9023\u7a0e\u5236 : \u6700\u8fd1\u306e\u52d5\u5411\u3068\u4eca\u5f8c\u306e\u5c55\u671b)","display_name":"\u6b27\u7c73\u8af8\u56fd\u306e\u81ea\u52d5\u8eca\u95a2\u9023\u7a0e\u5236 (\u7279\u96c6 \u81ea\u52d5\u8eca\u95a2\u9023\u7a0e\u5236 : \u6700\u8fd1\u306e\u52d5\u5411\u3068\u4eca\u5f8c\u306e\u5c55\u671b)","publication_year":2014,"publication_date":"2014-02-01","ids":{"openalex":"https://openalex.org/W580235658","mag":"580235658"},"language":"ja","primary_location":{"id":"mag:580235658","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/naid/40020004464","pdf_url":null,"source":{"id":"https://openalex.org/S4306512585","display_name":"IATSS review","issn_l":null,"issn":null,"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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"IATSS review","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5110184702","display_name":"Yoshikazu Imanishi","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u82b3\u4e00 \u4eca\u897f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5060605319","display_name":"\u7406\u4e4b \u829d\u539f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u7406\u4e4b \u829d\u539f","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":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"38","issue":"3","first_page":"182","last_page":"190"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.5957000255584717,"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":0.5957000255584717,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.25949999690055847,"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/T14448","display_name":"EU Law and Policy Analysis","score":0.07460000365972519,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"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/vehicle-taxation","display_name":"motor vehicle tax","score":0.8270000219345093},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.5659999847412109},{"id":"https://openalex.org/keywords/european-union","display_name":"European Union","score":0.4339999854564667},{"id":"https://openalex.org/keywords/tax-comparison","display_name":"tax system comparison","score":0.34200000762939453}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3526708483695984}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:580235658","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/naid/40020004464","pdf_url":null,"source":{"id":"https://openalex.org/S4306512585","display_name":"IATSS review","issn_l":null,"issn":null,"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":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"IATSS review","raw_type":null}],"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/W358204004","https://openalex.org/W578144028","https://openalex.org/W215168580","https://openalex.org/W561427079","https://openalex.org/W421852151","https://openalex.org/W334851153","https://openalex.org/W357399257","https://openalex.org/W643448455","https://openalex.org/W573414482","https://openalex.org/W616764876"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}
