{"id":"https://openalex.org/W656705234","doi":"https://doi.org/10.1086/ntj41788821","title":"THE INCOME TAX TREATMENT OF THE FAMILY: AN INTERNATIONAL PERSPECTIVE","display_name":"THE INCOME TAX TREATMENT OF THE FAMILY: AN INTERNATIONAL PERSPECTIVE","publication_year":1990,"publication_date":"1990-03-01","ids":{"openalex":"https://openalex.org/W656705234","doi":"https://doi.org/10.1086/ntj41788821","mag":"656705234"},"language":"en","primary_location":{"id":"doi:10.1086/ntj41788821","doi":"https://doi.org/10.1086/ntj41788821","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41788821","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},"volume":null,"type":"article","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/A5042089274","display_name":"Joseph A. Pechman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"JOSEPH A. PECHMAN","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5014975774","display_name":"Gary V. Engelhardt","orcid":"https://orcid.org/0000-0002-3495-625X","observed_orcids":["https://orcid.org/0000-0002-3495-625X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"GARY V. ENGELHARDT","raw_affiliation_strings":[""],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.025,"has_fulltext":false,"cited_by_count":37,"citation_normalized_percentile":{"value":0.78982001,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"43","issue":"1","first_page":"1","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.6865000128746033,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.6865000128746033,"subfield":{"id":"https://openalex.org/subfields/3318","display_name":"Gender Studies"},"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/T13042","display_name":"Economic and Fiscal Studies","score":0.3043999969959259,"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/T13888","display_name":"Social Policies and Family","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"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/income-tax","display_name":"income tax","score":0.7990000247955322},{"id":"https://openalex.org/keywords/family-responsibilities","display_name":"family responsibilities","score":0.5870000123977661},{"id":"https://openalex.org/keywords/effective-average-tax-rate","display_name":"effective average tax rate","score":0.7630000114440918},{"id":"https://openalex.org/keywords/family-structure","display_name":"family structure","score":0.7039999961853027},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.4580000042915344},{"id":"https://openalex.org/keywords/developed-countries","display_name":"developed countries","score":0.6470000147819519},{"id":"https://openalex.org/keywords/tax-proposals","display_name":"tax policy proposals","score":0.36399999260902405}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.7034147381782532},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.6537765264511108},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5627078413963318},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.49648886919021606},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.47815951704978943},{"id":"https://openalex.org/C2777101753","wikidata":"https://www.wikidata.org/wiki/Q5433336","display_name":"Family income","level":2,"score":0.4643194377422333},{"id":"https://openalex.org/C113216237","wikidata":"https://www.wikidata.org/wiki/Q1771708","display_name":"Indirect tax","level":3,"score":0.417461633682251},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.41359394788742065},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.41324383020401},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.36447906494140625},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.18868768215179443},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.10237804055213928},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1086/ntj41788821","doi":"https://doi.org/10.1086/ntj41788821","is_oa":false,"landing_page_url":"https://doi.org/10.1086/ntj41788821","pdf_url":null,"source":{"id":"https://openalex.org/S116184629","display_name":"National Tax Journal","issn_l":"0028-0283","issn":["0028-0283","1944-7477"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310315672","host_organization_name":"University of Chicago Press","host_organization_lineage":["https://openalex.org/P4310315672","https://openalex.org/P4310315690"],"host_organization_lineage_names":["University of Chicago Press","University of Chicago"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"National Tax Journal","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ntj:journl:v:43:y:1990:i:1:p:1-22","doi":null,"is_oa":false,"landing_page_url":"https://www.ntanet.org/NTJ/43/1/ntj-v43n01p1-22-income-tax-treatment-family.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"},{"id":"pmh:oai:RePEc:ntj:journl:v:43:y:1990:i:no._1:p:1-22","doi":null,"is_oa":false,"landing_page_url":"http://www.ntanet.org/NTJ/43/1/ntj-v43n01p1-22-income-tax-treatment-family.html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.4099999964237213,"display_name":"No poverty","id":"https://metadata.un.org/sdg/1"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W568825307","https://openalex.org/W581884351","https://openalex.org/W611159325","https://openalex.org/W2075368726"],"related_works":["https://openalex.org/W7071827311","https://openalex.org/W2477244532","https://openalex.org/W2227145018","https://openalex.org/W1044629276","https://openalex.org/W1575991940","https://openalex.org/W152078556","https://openalex.org/W2124605396","https://openalex.org/W7172190130","https://openalex.org/W2513813510","https://openalex.org/W187745098"],"abstract_inverted_index":{"The":[0,33],"purpose":[1],"of":[2,17,44,53,58,85],"this":[3],"paper":[4],"is":[5,88],"to":[6,25],"see":[7],"whether":[8],"anything":[9],"can":[10],"be":[11],"learned":[12],"from":[13],"a":[14],"comparative":[15],"analysis":[16,34],"the":[18,41,45,49,82,86],"techniques":[19],"used":[20],"in":[21,30,40,81],"eleven":[22],"industrialized":[23],"countries":[24,39],"allow":[26],"for":[27,76,96],"family":[28,46,54,69,87],"responsibilities":[29],"income":[31,72],"taxes.":[32],"highlights":[35],"patterns":[36],"among":[37],"these":[38],"tax":[42,55,62,83],"treatment":[43,84],"and":[47,51,71,94],"illustrates":[48],"mix":[50],"magnitude":[52],"provisions.":[56],"Estimates":[57],"1989":[59],"effective":[60],"average":[61],"rates":[63],"on":[64],"labor":[65],"earnings":[66],"by":[67],"different":[68],"types":[70],"levels":[73],"are":[74,98],"given":[75],"each":[77],"country.":[78],"Little":[79],"uniformity":[80],"found,":[89],"but":[90],"some":[91],"general":[92],"conclusions":[93],"suggestions":[95],"policy":[97],"drawn.":[99]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-08-12T21:12:35.861297","created_date":"2016-06-24T00:00:00"}
