{"id":"https://openalex.org/W634880422","doi":null,"title":"Tax Reform in Open Economies: International and Country Perspectives","display_name":"Tax Reform in Open Economies: International and Country Perspectives","publication_year":2010,"publication_date":"2010-01-01","ids":{"openalex":"https://openalex.org/W634880422","mag":"634880422"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-018712758","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=018712758&amp;sequence=000002&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},"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/A5065407145","display_name":"Iris Claus","orcid":"https://orcid.org/0000-0003-2814-2898","observed_orcids":["https://orcid.org/0000-0003-2814-2898"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Iris Claus","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053754169","display_name":"Norman Gemmell","orcid":"https://orcid.org/0000-0001-6419-4260","observed_orcids":["https://orcid.org/0000-0001-6419-4260"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Norman Gemmell","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-6419-4260","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5024552873","display_name":"Michelle K. Harding","orcid":"https://orcid.org/0000-0001-8376-0061","observed_orcids":["https://orcid.org/0000-0001-8376-0061"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Michelle Harding","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0001-8376-0061","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5015191878","display_name":"David Ian White","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"David Ian White","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":3.4424,"has_fulltext":false,"cited_by_count":10,"citation_normalized_percentile":{"value":0.9261686,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"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":0.8939999938011169,"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":0.8939999938011169,"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":0.05400000140070915,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.03849999979138374,"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-reform","display_name":"tax reform","score":1.0},{"id":"https://openalex.org/keywords/open-economy","display_name":"open economy","score":0.953000009059906},{"id":"https://openalex.org/keywords/investment-subsidies","display_name":"investment subsidies","score":0.7620000243186951},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9179999828338623},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.8159999847412109},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.8220000267028809},{"id":"https://openalex.org/keywords/small-open-economy","display_name":"small open economy","score":0.8339999914169312},{"id":"https://openalex.org/keywords/personal-income-tax","display_name":"personal income tax","score":0.9100000262260437},{"id":"https://openalex.org/keywords/labor-supply","display_name":"labor supply","score":0.921999990940094},{"id":"https://openalex.org/keywords/carbon-tax","display_name":"carbon tax","score":0.671999990940094},{"id":"https://openalex.org/keywords/tradable-permits","display_name":"tradable permits","score":0.8999999761581421},{"id":"https://openalex.org/keywords/environmental-externalities","display_name":"environmental externalities","score":0.953000009059906},{"id":"https://openalex.org/keywords/nutrient-trading","display_name":"nutrient trading","score":0.9670000076293945},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.6769999861717224},{"id":"https://openalex.org/keywords/australia","display_name":"Australia","score":0.675000011920929},{"id":"https://openalex.org/keywords/new-zealand","display_name":"New Zealand","score":1.0}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5938717126846313},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4859949052333832},{"id":"https://openalex.org/C136264566","wikidata":"https://www.wikidata.org/wiki/Q159810","display_name":"Economy","level":1,"score":0.485286682844162},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.4577457308769226},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.42406490445137024},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4122498333454132},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.27161306142807007},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1626797914505005}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-018712758","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=018712758&amp;sequence=000002&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"},{"id":"mag:634880422","doi":null,"is_oa":false,"landing_page_url":"https://www.bakerinstitute.org/media/files/Research/522e3822/BI-pub-ZodrowClausVolumeCh6InternationalTaxationSmallOpenEconomies-2010.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306463223","display_name":"Edward Elgar Publishing eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310320353","host_organization_name":"Edward Elgar Publishing","host_organization_lineage":["https://openalex.org/P4310320353"],"host_organization_lineage_names":["Edward Elgar Publishing"],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Edward Elgar eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.5263000130653381,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":49,"referenced_works":["https://openalex.org/W66458106","https://openalex.org/W163641090","https://openalex.org/W631758958","https://openalex.org/W1523049561","https://openalex.org/W1535611814","https://openalex.org/W1536746191","https://openalex.org/W1536928551","https://openalex.org/W1539280861","https://openalex.org/W1554903685","https://openalex.org/W1569558822","https://openalex.org/W1576572161","https://openalex.org/W1581229297","https://openalex.org/W1585268124","https://openalex.org/W1589054956","https://openalex.org/W1594540342","https://openalex.org/W1976946423","https://openalex.org/W2001222366","https://openalex.org/W2003619886","https://openalex.org/W2004995847","https://openalex.org/W2009474275","https://openalex.org/W2053682484","https://openalex.org/W2055515373","https://openalex.org/W2056520645","https://openalex.org/W2061796779","https://openalex.org/W2079646771","https://openalex.org/W2080755529","https://openalex.org/W2094417878","https://openalex.org/W2116720049","https://openalex.org/W2117230611","https://openalex.org/W2119586860","https://openalex.org/W2127793723","https://openalex.org/W2137319090","https://openalex.org/W2138802980","https://openalex.org/W2156464912","https://openalex.org/W2162956316","https://openalex.org/W2397479829","https://openalex.org/W2475047051","https://openalex.org/W2476652370","https://openalex.org/W2500787382","https://openalex.org/W2501580421","https://openalex.org/W2501797673","https://openalex.org/W2534026104","https://openalex.org/W2892022767","https://openalex.org/W2896349802","https://openalex.org/W3018570476","https://openalex.org/W3023724419","https://openalex.org/W3024654947","https://openalex.org/W3122876539","https://openalex.org/W3123454636"],"related_works":["https://openalex.org/W7113713858","https://openalex.org/W2111745071","https://openalex.org/W2208740514","https://openalex.org/W2290675406","https://openalex.org/W2117664726","https://openalex.org/W585661881","https://openalex.org/W7165431037","https://openalex.org/W2252484960","https://openalex.org/W4230613393","https://openalex.org/W2149919534"],"abstract_inverted_index":{"Contents:":[0],"1.":[1],"Introduction":[2],"Iris":[3],"Claus,":[4],"Norman":[5],"Gemmell,":[6],"Michelle":[7],"Harding":[8],"and":[9,24,39,64,88,111,122,141,149,164,193,208,220],"David":[10,221],"White":[11],"PART":[12,50,98,152,196],"I:":[13],"THE":[14],"IMPACT":[15],"OF":[16],"TAXES":[17],"ON":[18],"INVESTMENT":[19],"AND":[20,54,102],"PRODUCTIVITY":[21],"2.":[22],"Taxes":[23,63,159],"Firm":[25],"Performance:":[26],"Evidence":[27],"from":[28,59],"the":[29,60,65],"OECD":[30],"A...sa":[31],"Johansson,":[32],"Christopher":[33],"Heady,":[34],"Jens":[35],"Arnold,":[36],"Bert":[37],"Brys":[38],"Laura":[40],"Vartia":[41],"3.":[42],"Economic":[43],"Effects":[44,135,166],"of":[45,62,67,136,186],"Investment":[46],"Subsidies":[47],"Jane":[48],"Gravelle":[49],"II:":[51],"INTERNATIONAL,":[52],"CORPORATE":[53],"CAPITAL":[55],"TAXATION":[56],"4.":[57],"Lessons":[58],"Study":[61],"Behaviour":[66],"U.S.":[68],"Multinational":[69],"Corporations":[70],"Rosanne":[71],"Altshuler":[72],"5.":[73],"Dual":[74],"Income":[75,107],"Taxes:":[76],"A":[77],"Nordic":[78],"Tax":[79,90,108,205,214],"System":[80],"Peter":[81],"Birch":[82],"SA":[83],"rensen":[84],"6.":[85],"International":[86],"Taxation":[87],"Company":[89,213],"Policy":[91,112],"in":[92,120,215],"Small":[93,169],"Open":[94,170],"Economies":[95],"George":[96],"Zodrow":[97],"III:":[99],"PERSONAL":[100],"TAX":[101,200],"WELFARE":[103],"SYSTEMS":[104],"7.":[105],"Personal":[106],"Structure:":[109],"Theory":[110],"John":[113,172],"Creedy":[114],"8.":[115],"Modelling":[116],"Labour":[117,133],"Supply":[118],"Responses":[119],"Australia":[121],"New":[123,187,216],"Zealand":[124,217],"Guyonne":[125],"Kalb":[126],"9.":[127],"Employment":[128],"Incentives":[129,140],"for":[130,167],"Sole":[131],"Parents:":[132],"Market":[134],"Changes":[137],"to":[138],"Financial":[139],"Support":[142],"Jacinta":[143],"Dalgety,":[144],"Richard":[145],"Dorsett,":[146],"Steven":[147],"Johnston":[148],"Philip":[150],"Spier":[151],"IV:":[153],"TAXING":[154],"ENVIRONMENTAL":[155],"EXTERNALITIES":[156],"10.":[157],"Carbon":[158],"Vs":[160],"Tradable":[161],"Permits:":[162],"Efficiency":[163],"Equity":[165],"a":[168,180],"Economy":[171],"Freebairn":[173],"11.":[174],"Improving":[175],"Lake":[176,189],"Water":[177],"Quality":[178],"Through":[179],"Nutrient":[181],"Trading":[182],"System:":[183],"The":[184],"Case":[185],"Zealand's":[188],"Rotorua":[190],"Suzi":[191],"Kerr":[192],"Kelly":[194],"Lock":[195],"V:":[197],"LESSONS":[198],"FROM":[199],"REFORM":[201],"EPISODES":[202],"12.":[203],"Australian":[204],"Reforms:":[206],"Past":[207],"Future":[209],"Greg":[210],"Smith":[211],"13.":[212],"Matt":[218],"Benge":[219],"Holland":[222]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}
