{"id":"https://openalex.org/W643851040","doi":null,"title":"Who Pays State and Local Taxes","display_name":"Who Pays State and Local Taxes","publication_year":1980,"publication_date":"1980-01-01","ids":{"openalex":"https://openalex.org/W643851040","mag":"643851040"},"language":"en","primary_location":{"id":"mag:643851040","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA20483228","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","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/A5076386235","display_name":"Donald Phares","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Donald Phares","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5076386235"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.3781,"has_fulltext":false,"cited_by_count":71,"citation_normalized_percentile":{"value":0.9714795,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"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":0.6172000169754028,"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":0.6172000169754028,"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/T11461","display_name":"Local Government Finance and Decentralization","score":0.3433000147342682,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13387","display_name":"Politics, Economics, and Education Policy","score":0.011699999682605267,"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/state-and-local-taxes","display_name":"state and local taxes","score":0.7559999823570251},{"id":"https://openalex.org/keywords/tax-incidence","display_name":"tax incidence","score":0.777999997138977},{"id":"https://openalex.org/keywords/tax-burden","display_name":"tax burden","score":0.6010000109672546},{"id":"https://openalex.org/keywords/tax-revenue-sources","display_name":"tax revenue sources","score":0.3490000069141388},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.48100000619888306}],"concepts":[{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.6036845445632935},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.36853155493736267},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.340706467628479},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3345777988433838},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.23221167922019958},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.07908487319946289}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:643851040","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA20483228","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.4399999976158142,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"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/W568350609","https://openalex.org/W616312397","https://openalex.org/W659027384","https://openalex.org/W617809279","https://openalex.org/W655354474","https://openalex.org/W584435887","https://openalex.org/W761062274","https://openalex.org/W2810951720","https://openalex.org/W650129275","https://openalex.org/W2162820897"],"abstract_inverted_index":null,"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2012,"cited_by_count":2}],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2016-06-24T00:00:00"}
