{"id":"https://openalex.org/W642292019","doi":"https://doi.org/10.5860/choice.46-6933","title":"Decoding the U.S. corporate tax","display_name":"Decoding the U.S. corporate tax","publication_year":2009,"publication_date":"2009-08-01","ids":{"openalex":"https://openalex.org/W642292019","doi":"https://doi.org/10.5860/choice.46-6933","mag":"642292019"},"language":"en","primary_location":{"id":"doi:10.5860/choice.46-6933","doi":"https://doi.org/10.5860/choice.46-6933","is_oa":false,"landing_page_url":"https://doi.org/10.5860/choice.46-6933","pdf_url":null,"source":{"id":"https://openalex.org/S2764375719","display_name":"Choice Reviews Online","issn_l":"0009-4978","issn":["0009-4978","1523-8253","1943-5975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310316146","host_organization_name":"Association of College and Research Libraries","host_organization_lineage":["https://openalex.org/P4310316146","https://openalex.org/P4310315903"],"host_organization_lineage_names":["Association of College and Research Libraries","American Library Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Choice Reviews Online","raw_type":"journal-article"},"volume":null,"type":"book-review","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":35,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"46","issue":"12","first_page":"46","last_page":"6933"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9848999977111816,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9848999977111816,"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":0.012299999594688416,"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":0.001500000013038516,"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/corporate-income-tax","display_name":"corporate income tax","score":0.8790000081062317},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.9620000123977661},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.8220000267028809},{"id":"https://openalex.org/keywords/tax-code","display_name":"tax code","score":0.5099999904632568},{"id":"https://openalex.org/keywords/globalization","display_name":"globalization","score":0.6970000267028809},{"id":"https://openalex.org/keywords/capital-mobility","display_name":"capital mobility","score":0.9940000176429749},{"id":"https://openalex.org/keywords/financial-innovation","display_name":"financial innovation","score":0.9760000109672546},{"id":"https://openalex.org/keywords/political-polarization","display_name":"political polarization","score":0.8489999771118164},{"id":"https://openalex.org/keywords/government-revenue","display_name":"government revenue","score":0.8970000147819519},{"id":"https://openalex.org/keywords/united-states","display_name":"United States","score":0.6230000257492065}],"concepts":[{"id":"https://openalex.org/C57273362","wikidata":"https://www.wikidata.org/wiki/Q576722","display_name":"Decoding methods","level":2,"score":0.5445740818977356},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3828775882720947},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.32170385122299194},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.26642608642578125},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.13896936178207397}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.5860/choice.46-6933","doi":"https://doi.org/10.5860/choice.46-6933","is_oa":false,"landing_page_url":"https://doi.org/10.5860/choice.46-6933","pdf_url":null,"source":{"id":"https://openalex.org/S2764375719","display_name":"Choice Reviews Online","issn_l":"0009-4978","issn":["0009-4978","1523-8253","1943-5975"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310316146","host_organization_name":"Association of College and Research Libraries","host_organization_lineage":["https://openalex.org/P4310316146","https://openalex.org/P4310315903"],"host_organization_lineage_names":["Association of College and Research Libraries","American Library Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Choice Reviews Online","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"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/W2769112878","https://openalex.org/W3141368755","https://openalex.org/W2340492445","https://openalex.org/W15944902","https://openalex.org/W1562629258","https://openalex.org/W3022298976","https://openalex.org/W2281631565","https://openalex.org/W2243127131","https://openalex.org/W2883086917","https://openalex.org/W1525601642"],"abstract_inverted_index":{"The":[0],"corporate":[1,26],"tax":[2,27,70],"could":[3],"soon":[4],"be":[5],"headed":[6],"in":[7,13],"new":[8],"directions,":[9],"Dan":[10],"Shaviro":[11,39,75],"writes":[12],"Decoding":[14],"the":[15,22,34,41,44,48,54,77],"U.S.":[16],"Corporate":[17],"Tax,":[18],"wherein":[19],"he":[20],"assesses":[21],"threats":[23],"to":[24,68,79],"America?s":[25],"code":[28],"and":[29,52,64,72],"challenges":[30],"conventional":[31],"wisdom":[32],"on":[33],"best":[35],"avenues":[36],"for":[37],"reform.":[38,82],"dissects":[40],"vagaries":[42],"of":[43],"law,":[45],"lays":[46],"out":[47],"fundamental":[49],"policy":[50,71],"issues,":[51],"considers":[53],"road":[55],"ahead.":[56],"As":[57],"rising":[58],"globalization,":[59],"capital":[60],"mobility,":[61],"financial":[62],"innovation,":[63],"political":[65],"polarization":[66],"combine":[67],"destabilize":[69],"government":[73],"revenue,":[74],"maps":[76],"path":[78],"fair,":[80],"revenue-generating":[81]},"counts_by_year":[{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":20}],"updated_date":"2026-07-14T23:27:15.235271","created_date":"2016-06-24T00:00:00"}
