{"id":"https://openalex.org/W949892852","doi":null,"title":"\u98ce\u96e8\u540c\u821f\u521b\u4f1f\u4e1a\u2014\u201c\u4e5d\u4e94\u201d\u671f\u95f4\u5c71\u4e1c\u56fd\u7a0e\u4e8b\u4e1a\u53d1\u5c55\u56de\u7738","display_name":"\u98ce\u96e8\u540c\u821f\u521b\u4f1f\u4e1a\u2014\u201c\u4e5d\u4e94\u201d\u671f\u95f4\u5c71\u4e1c\u56fd\u7a0e\u4e8b\u4e1a\u53d1\u5c55\u56de\u7738","publication_year":2000,"publication_date":"2000-01-01","ids":{"openalex":"https://openalex.org/W949892852","mag":"949892852"},"language":"zh","primary_location":{"id":"mag:949892852","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/82059X/200012/4976968.html","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":"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/A5078688467","display_name":"\u51af\u9e64","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u51af\u9e64","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5021025840","display_name":"\u6768\u5fb7\u624d","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u6768\u5fb7\u624d","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5041542061","display_name":"\u5468\u5e73\u8f69","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u5468\u5e73\u8f69","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.21787225,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":"12","first_page":"5","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.49219998717308044,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.49219998717308044,"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/T13042","display_name":"Economic and Fiscal Studies","score":0.3781999945640564,"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/T10628","display_name":"China's Socioeconomic Reforms and Governance","score":0.09809999912977219,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/shandong","display_name":"Shandong Province","score":0.7549999952316284},{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.36399999260902405},{"id":"https://openalex.org/keywords/tax-revenue-growth","display_name":"tax revenue growth","score":0.3070000112056732}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.27546918392181396}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:949892852","doi":null,"is_oa":false,"landing_page_url":"http://www.cqvip.com/QK/82059X/200012/4976968.html","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":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W966035617","https://openalex.org/W963520509","https://openalex.org/W1200694552","https://openalex.org/W1028066224","https://openalex.org/W2502087278","https://openalex.org/W309492690","https://openalex.org/W894898224","https://openalex.org/W1024973535","https://openalex.org/W889778272","https://openalex.org/W2506770366"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
