{"id":"https://openalex.org/W3108893272","doi":"https://doi.org/10.1007/978-3-030-62466-8_25","title":"A Knowledge Graph for Assessing Agressive Tax Planning Strategies","display_name":"A Knowledge Graph for Assessing Agressive Tax Planning Strategies","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W3108893272","doi":"https://doi.org/10.1007/978-3-030-62466-8_25","mag":"3108893272"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-030-62466-8_25","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-62466-8_25","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},"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/A5049572683","display_name":"Niklas L\u00fcdemann","orcid":null},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Niklas L\u00fcdemann","raw_affiliation_strings":["Data and Web Science Group, University of Mannheim, Mannheim, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Data and Web Science Group, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5047445174","display_name":"Ageda Shiba","orcid":null},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Ageda Shiba","raw_affiliation_strings":["Data and Web Science Group, University of Mannheim, Mannheim, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Data and Web Science Group, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5008345423","display_name":"Nikolaos Thymianis","orcid":null},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Nikolaos Thymianis","raw_affiliation_strings":["Data and Web Science Group, University of Mannheim, Mannheim, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Data and Web Science Group, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072100415","display_name":"Nicolas Heist","orcid":"https://orcid.org/0000-0002-4354-9138"},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Nicolas Heist","raw_affiliation_strings":["Data and Web Science Group, University of Mannheim, Mannheim, Germany"],"raw_orcid":"https://orcid.org/0000-0002-4354-9138","affiliations":[{"raw_affiliation_string":"Data and Web Science Group, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088003615","display_name":"Christopher Ludwig","orcid":"https://orcid.org/0000-0001-8268-2196"},"institutions":[{"id":"https://openalex.org/I177364143","display_name":"Centre for European Economic Research","ror":"https://ror.org/02qnsw591","country_code":"DE","type":"nonprofit","lineage":["https://openalex.org/I177364143","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Christopher Ludwig","raw_affiliation_strings":["Area Accounting and Taxation, University of Mannheim, Mannheim, Germany","Corporate Taxation and Public Finance Department, Leibniz Centre for European Economic Research, Mannheim, Germany"],"raw_orcid":"https://orcid.org/0000-0001-8268-2196","affiliations":[{"raw_affiliation_string":"Area Accounting and Taxation, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]},{"raw_affiliation_string":"Corporate Taxation and Public Finance Department, Leibniz Centre for European Economic Research, Mannheim, Germany","institution_ids":["https://openalex.org/I177364143"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5040542771","display_name":"Heiko Paulheim","orcid":null},"institutions":[{"id":"https://openalex.org/I177802217","display_name":"University of Mannheim","ror":"https://ror.org/031bsb921","country_code":"DE","type":"education","lineage":["https://openalex.org/I177802217"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Heiko Paulheim","raw_affiliation_strings":["Data and Web Science Group, University of Mannheim, Mannheim, Germany"],"raw_orcid":"https://orcid.org/0000-0003-4386-8195","affiliations":[{"raw_affiliation_string":"Data and Web Science Group, University of Mannheim, Mannheim, Germany","institution_ids":["https://openalex.org/I177802217"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":6,"corresponding_author_ids":["https://openalex.org/A5049572683"],"corresponding_institution_ids":["https://openalex.org/I177802217"],"apc_list":{"value":5000,"currency":"EUR","value_usd":5392},"apc_paid":null,"fwci":17.9491,"has_fulltext":false,"cited_by_count":6,"citation_normalized_percentile":{"value":0.99041644,"is_in_top_1_percent":true,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"395","last_page":"410"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9639999866485596,"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":0.9639999866485596,"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/T11182","display_name":"Auction Theory and Applications","score":0.948199987411499,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-planning","display_name":"Tax planning","score":0.5002131462097168},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.48269009590148926},{"id":"https://openalex.org/keywords/knowledge-graph","display_name":"Knowledge graph","score":0.4426056742668152},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3813145160675049},{"id":"https://openalex.org/keywords/information-retrieval","display_name":"Information retrieval","score":0.1724269986152649},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"Tax avoidance","score":0.10560756921768188},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.09193295240402222},{"id":"https://openalex.org/keywords/double-taxation","display_name":"Double taxation","score":0.05400526523590088}],"concepts":[{"id":"https://openalex.org/C2992476531","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax planning","level":4,"score":0.5002131462097168},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.48269009590148926},{"id":"https://openalex.org/C2987255567","wikidata":"https://www.wikidata.org/wiki/Q33002955","display_name":"Knowledge graph","level":2,"score":0.4426056742668152},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3813145160675049},{"id":"https://openalex.org/C23123220","wikidata":"https://www.wikidata.org/wiki/Q816826","display_name":"Information retrieval","level":1,"score":0.1724269986152649},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.10560756921768188},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.09193295240402222},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.05400526523590088}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/978-3-030-62466-8_25","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-030-62466-8_25","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},{"id":"pmh:oai:ub-madoc.bib.uni-mannheim.de:57368","is_oa":false,"landing_page_url":"https://link.springer.com/chapter/10.1007%2F978-3-030-62466-8_25","pdf_url":null,"source":{"id":"https://openalex.org/S4377196315","display_name":"MADOC (University of Mannheim)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I177802217","host_organization_name":"University of Mannheim","host_organization_lineage":["https://openalex.org/I177802217"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"PeerReviewed"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":26,"referenced_works":["https://openalex.org/W804133461","https://openalex.org/W1487083848","https://openalex.org/W1507806757","https://openalex.org/W1552847225","https://openalex.org/W1566214880","https://openalex.org/W1642784899","https://openalex.org/W1866548047","https://openalex.org/W2080133951","https://openalex.org/W2150291478","https://openalex.org/W2153180129","https://openalex.org/W2256949822","https://openalex.org/W2300469216","https://openalex.org/W2342787007","https://openalex.org/W2405066551","https://openalex.org/W2572147858","https://openalex.org/W2574460596","https://openalex.org/W2598033351","https://openalex.org/W2754180233","https://openalex.org/W2809884295","https://openalex.org/W2970893755","https://openalex.org/W3021170748","https://openalex.org/W3022628446","https://openalex.org/W3124239058","https://openalex.org/W3124857423","https://openalex.org/W4255367838","https://openalex.org/W4389987560"],"related_works":["https://openalex.org/W2748952813","https://openalex.org/W2358793516","https://openalex.org/W2390279801","https://openalex.org/W2358668433","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W2383470943","https://openalex.org/W2382290278","https://openalex.org/W2478288626","https://openalex.org/W2350741829"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}