{"id":"https://openalex.org/W827910796","doi":null,"title":"Quality of Life and Sustainable Development","display_name":"Quality of Life and Sustainable Development","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W827910796","mag":"827910796"},"language":"pl","primary_location":{"id":"mag:827910796","doi":null,"is_oa":false,"landing_page_url":"https://www.dbc.wroc.pl/Content/28177/Sleszynski_Synthetic_Sustainable_Development_Indicators_Past_2013.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210167977","display_name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wroc\u0142awiu","issn_l":"1899-3192","issn":["1899-3192","2392-0041"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4322697539","host_organization_name":"Wroclaw University of Economics","host_organization_lineage":["https://openalex.org/P4322697539"],"host_organization_lineage_names":["Wroclaw University of Economics"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wroc\u0142awiu","raw_type":null},"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/A5007113960","display_name":"Katarzyna Ostasiewicz","orcid":"https://orcid.org/0000-0002-0115-3696","observed_orcids":["https://orcid.org/0000-0002-0115-3696"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Katarzyna Ostasiewicz","raw_affiliation_strings":["Wroc\u0142aw University of Economics , Poland"],"raw_orcid":"https://orcid.org/0000-0002-0115-3696","affiliations":[{"raw_affiliation_string":"Wroc\u0142aw University of Economics , Poland","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5007113960"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.2392,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.93742613,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":null,"issue":"308","first_page":"9","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7157999873161316,"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":0.7157999873161316,"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/T10446","display_name":"Income, Poverty, and Inequality","score":0.22849999368190765,"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"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.025499999523162842,"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/horizontal-equity","display_name":"horizontal equity","score":0.7829999923706055},{"id":"https://openalex.org/keywords/re-ranking","display_name":"re-ranking","score":0.6959999799728394},{"id":"https://openalex.org/keywords/income-distribution","display_name":"income distribution","score":0.7200000286102295},{"id":"https://openalex.org/keywords/redistributive-effects","display_name":"redistributive effects","score":0.7300000190734863},{"id":"https://openalex.org/keywords/tax-incidence","display_name":"tax incidence","score":0.6010000109672546},{"id":"https://openalex.org/keywords/quality-of-life","display_name":"quality of life","score":0.625},{"id":"https://openalex.org/keywords/sustainable-development","display_name":"sustainable development","score":0.8019999861717224},{"id":"https://openalex.org/keywords/public-finance","display_name":"public finance","score":0.5600000023841858}],"concepts":[{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.7371011972427368},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.6544872522354126},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.5561203956604004},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.4247962236404419},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.17125627398490906},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.1455535590648651},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:827910796","doi":null,"is_oa":false,"landing_page_url":"https://www.dbc.wroc.pl/Content/28177/Sleszynski_Synthetic_Sustainable_Development_Indicators_Past_2013.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4210167977","display_name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wroc\u0142awiu","issn_l":"1899-3192","issn":["1899-3192","2392-0041"],"is_oa":false,"is_in_doaj":true,"is_core":false,"listed_in":["doaj","erih-plus","poland-40"],"host_organization":"https://openalex.org/P4322697539","host_organization_name":"Wroclaw University of Economics","host_organization_lineage":["https://openalex.org/P4322697539"],"host_organization_lineage_names":["Wroclaw University of Economics"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Prace Naukowe Uniwersytetu Ekonomicznego we Wroc\u0142awiu","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","score":0.7578999996185303,"display_name":"Reduced inequalities"},{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":78,"referenced_works":["https://openalex.org/W14593297","https://openalex.org/W37476018","https://openalex.org/W49479346","https://openalex.org/W246659904","https://openalex.org/W611188610","https://openalex.org/W614205468","https://openalex.org/W659335383","https://openalex.org/W1429786739","https://openalex.org/W1461812352","https://openalex.org/W1472649647","https://openalex.org/W1488807907","https://openalex.org/W1490396779","https://openalex.org/W1511326070","https://openalex.org/W1512011474","https://openalex.org/W1516789877","https://openalex.org/W1524605720","https://openalex.org/W1531125420","https://openalex.org/W1539308977","https://openalex.org/W1683760579","https://openalex.org/W1801122495","https://openalex.org/W1964149318","https://openalex.org/W1967273957","https://openalex.org/W1968912676","https://openalex.org/W1978204590","https://openalex.org/W1981436378","https://openalex.org/W1984942329","https://openalex.org/W1989477993","https://openalex.org/W1993933064","https://openalex.org/W2001980658","https://openalex.org/W2007179613","https://openalex.org/W2007589185","https://openalex.org/W2017603563","https://openalex.org/W2021883551","https://openalex.org/W2024311825","https://openalex.org/W2028777832","https://openalex.org/W2034001310","https://openalex.org/W2038491445","https://openalex.org/W2045002302","https://openalex.org/W2062438094","https://openalex.org/W2072093194","https://openalex.org/W2072643697","https://openalex.org/W2073021489","https://openalex.org/W2074829374","https://openalex.org/W2083799309","https://openalex.org/W2083995756","https://openalex.org/W2088155659","https://openalex.org/W2096239835","https://openalex.org/W2101462238","https://openalex.org/W2107544549","https://openalex.org/W2111545312","https://openalex.org/W2112484287","https://openalex.org/W2112664891","https://openalex.org/W2116709679","https://openalex.org/W2118371871","https://openalex.org/W2123435593","https://openalex.org/W2132322796","https://openalex.org/W2134417682","https://openalex.org/W2137318390","https://openalex.org/W2137637220","https://openalex.org/W2139170633","https://openalex.org/W2144393454","https://openalex.org/W2148112990","https://openalex.org/W2148540626","https://openalex.org/W2152844832","https://openalex.org/W2153621036","https://openalex.org/W2153970289","https://openalex.org/W2157795937","https://openalex.org/W2162040794","https://openalex.org/W2162223149","https://openalex.org/W2222564077","https://openalex.org/W2264142520","https://openalex.org/W2564382771","https://openalex.org/W2600293532","https://openalex.org/W2734052717","https://openalex.org/W2911752419","https://openalex.org/W2949392115","https://openalex.org/W2968816014","https://openalex.org/W3124068636"],"related_works":["https://openalex.org/W7020830385","https://openalex.org/W4237743071","https://openalex.org/W26071630","https://openalex.org/W2336951810","https://openalex.org/W2409476809","https://openalex.org/W308933877","https://openalex.org/W7010323402","https://openalex.org/W2160818003","https://openalex.org/W2182248111","https://openalex.org/W1986074500"],"abstract_inverted_index":{"Quest":[0],"for":[1,170],"justice":[2],"in":[3,107,157,162],"the":[4,9,17,23,31,41,46,51,84,112,118,134,143,149,155,158,163,171,181],"taxation":[5,49],"seems":[6],"to":[7,16],"be":[8,77],"timeless":[10],"problem.":[11],"Complexity":[12],"of":[13,26,37,40,48,53,61,68,83,94,102,114,124,128,137,160,180],"issues":[14],"related":[15],"public":[18,27],"finance":[19],"\u2013":[20,29],"combined":[21],"with":[22,148],"compulsory":[24],"character":[25],"duties":[28],"raises":[30],"natural":[32],"question":[33],"concerning":[34],"fair":[35],"distribution":[36],"burdens.":[38],"One":[39],"basic,":[42],"undisputed":[43],"rules":[44],"within":[45],"theory":[47],"is":[50,131,168],"principle":[52],"horizontal":[54,73,103],"equity.":[55],"This":[56],"principle,":[57],"postulating":[58],"equal":[59],"treatment":[60],"equals,":[62],"embodies":[63],"both":[64],"universality":[65],"and":[66,117,175],"uniformity":[67],"taxation.":[69],"In":[70,98],"this":[71,96,99,129],"sense,":[72],"tax":[74,85,104,183],"equity":[75,105],"could":[76],"treated":[78],"as":[79,121],"a":[80],"basic":[81],"property":[82],"system,":[86],"however,":[87],"there":[88],"exists":[89],"no":[90],"widely":[91],"accepted":[92],"way":[93],"measuring":[95,136],"phenomenon.":[97],"context":[100],"measures":[101,152],"applied":[106,145],"literature":[108],"are":[109],"based":[110,153],"on":[111,133,154,173],"decomposition":[113],"redistributive":[115],"effect":[116],"Atkinson-Plotnick-Kakwani":[119,146],"index":[120,123,147],"an":[122],"reranking.":[125],"The":[126,166],"aim":[127],"paper":[130],"focus":[132],"problem":[135],"reranking":[138],"among":[139],"taxpayers.":[140],"We":[141],"compare":[142],"universally":[144],"new":[150],"suggested":[151],"changes":[156],"ranking":[159],"taxpayers":[161],"income":[164,174],"distribution.":[165],"analysis":[167],"performed":[169],"data":[172],"taxes,":[176],"originating":[177],"from":[178],"one":[179],"LowerSilesian":[182],"offices.":[184]},"counts_by_year":[{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}