{"id":"https://openalex.org/W79486048","doi":"https://doi.org/10.1007/978-1-4302-3928-4_6","title":"Where the Money Is","display_name":"Where the Money Is","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W79486048","doi":"https://doi.org/10.1007/978-1-4302-3928-4_6","mag":"79486048"},"language":"en","primary_location":{"id":"doi:10.1007/978-1-4302-3928-4_6","doi":"https://doi.org/10.1007/978-1-4302-3928-4_6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4302-3928-4_6","pdf_url":null,"source":{"id":"https://openalex.org/S4306462844","display_name":"Apress eBooks","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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Tax Reform","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W2492867258","display_name":"Corporate Tax Reform"},"type":"book-chapter","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/A5113433252","display_name":"Martin A. Sullivan","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Martin A. Sullivan","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5113433252"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.0312262,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"55","last_page":"63"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9907000064849854,"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":0.9907000064849854,"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":0.006899999920278788,"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":0.0006000000284984708,"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":0.7149999737739563},{"id":"https://openalex.org/keywords/tax-incentives","display_name":"tax incentives","score":0.515999972820282},{"id":"https://openalex.org/keywords/accelerated-depreciation","display_name":"accelerated depreciation","score":0.9679999947547913},{"id":"https://openalex.org/keywords/research-and-development-tax-credit","display_name":"research credit","score":0.7879999876022339},{"id":"https://openalex.org/keywords/tax-cuts","display_name":"tax cuts","score":0.8059999942779541},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.6359999775886536}],"concepts":[{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.8228811025619507},{"id":"https://openalex.org/C556758197","wikidata":"https://www.wikidata.org/wiki/Q580018","display_name":"Monetary economics","level":1,"score":0.5455829501152039},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5282313823699951},{"id":"https://openalex.org/C162077342","wikidata":"https://www.wikidata.org/wiki/Q1062630","display_name":"Tax credit","level":2,"score":0.45332661271095276},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4226614832878113},{"id":"https://openalex.org/C77269340","wikidata":"https://www.wikidata.org/wiki/Q1893102","display_name":"Tax deduction","level":5,"score":0.41649624705314636},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40230199694633484},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.26436692476272583},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.22536316514015198},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.1729114055633545},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.16972804069519043},{"id":"https://openalex.org/C34447519","wikidata":"https://www.wikidata.org/wiki/Q179522","display_name":"Market economy","level":1,"score":0.14637193083763123},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0},{"id":"https://openalex.org/C2776943663","wikidata":"https://www.wikidata.org/wiki/Q165687","display_name":"Human capital","level":2,"score":0.0},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-1-4302-3928-4_6","doi":"https://doi.org/10.1007/978-1-4302-3928-4_6","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-1-4302-3928-4_6","pdf_url":null,"source":{"id":"https://openalex.org/S4306462844","display_name":"Apress eBooks","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":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Tax Reform","raw_type":"book-chapter"}],"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/W4378677616","https://openalex.org/W2517316257","https://openalex.org/W2263327798","https://openalex.org/W2470743137","https://openalex.org/W7009898923","https://openalex.org/W3158062949","https://openalex.org/W2159808962","https://openalex.org/W2264638069","https://openalex.org/W2261621360","https://openalex.org/W647746680"],"abstract_inverted_index":{"This":[0],"chapter":[1],"is":[2],"about":[3],"the":[4,14,18,30],"three":[5,26],"largest":[6],"tax":[7,41,50],"breaks":[8],"for":[9,20,38],"domestic":[10,21],"profits:":[11],"accelerated":[12],"depreciation,":[13],"research":[15],"credit,":[16],"and":[17],"deduction":[19],"production":[22],"activities.":[23],"Downsizing":[24],"these":[25],"benefits":[27],"will":[28,34],"be":[29],"first":[31],"thing":[32],"legislators":[33],"look":[35],"to":[36],"pay":[37],"cuts":[39],"in":[40],"rates.":[42],"But":[43],"first,":[44],"an":[45],"important":[46],"bit":[47],"of":[48],"corporate":[49],"history.":[51]},"counts_by_year":[{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-10T09:11:00.788812","created_date":"2016-06-24T00:00:00"}
