{"id":"https://openalex.org/W3177083013","doi":"https://doi.org/10.1007/s00355-021-01344-9","title":"Taxation behind the veil of ignorance","display_name":"Taxation behind the veil of ignorance","publication_year":2021,"publication_date":"2021-06-28","ids":{"openalex":"https://openalex.org/W3177083013","doi":"https://doi.org/10.1007/s00355-021-01344-9","mag":"3177083013"},"language":"en","primary_location":{"id":"doi:10.1007/s00355-021-01344-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00355-021-01344-9","pdf_url":null,"source":{"id":"https://openalex.org/S107325288","display_name":"Social Choice and Welfare","issn_l":"0176-1714","issn":["0176-1714","1432-217X"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Choice and Welfare","raw_type":"journal-article"},"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/A5065643009","display_name":"Biung\u2010Ghi Ju","orcid":"https://orcid.org/0000-0001-7285-8012"},"institutions":[{"id":"https://openalex.org/I139264467","display_name":"Seoul National University","ror":"https://ror.org/04h9pn542","country_code":"KR","type":"education","lineage":["https://openalex.org/I139264467"]}],"countries":["KR"],"is_corresponding":true,"raw_author_name":"Biung-Ghi Ju","raw_affiliation_strings":["Department of Economics, Seoul National University, Gwanak-ro 1, Gwanak-gu, Seoul, 151-746, South Korea"],"raw_orcid":"https://orcid.org/0000-0001-7285-8012","affiliations":[{"raw_affiliation_string":"Department of Economics, Seoul National University, Gwanak-ro 1, Gwanak-gu, Seoul, 151-746, South Korea","institution_ids":["https://openalex.org/I139264467"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5061651339","display_name":"Juan D. Moreno\u2010Ternero","orcid":"https://orcid.org/0000-0001-7288-8596"},"institutions":[{"id":"https://openalex.org/I95013407","display_name":"Universidad Pablo de Olavide","ror":"https://ror.org/02z749649","country_code":"ES","type":"education","lineage":["https://openalex.org/I95013407"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Juan D. Moreno-Ternero","raw_affiliation_strings":["Department of Economics, Universidad Pablo de Olavide, Seville, Spain"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Economics, Universidad Pablo de Olavide, Seville, Spain","institution_ids":["https://openalex.org/I95013407"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5065643009"],"corresponding_institution_ids":["https://openalex.org/I139264467"],"apc_list":{"value":2290,"currency":"EUR","value_usd":2890},"apc_paid":null,"fwci":0.5924,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.81378936,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"60","issue":"1-2","first_page":"165","last_page":"181"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9973000288009644,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9973000288009644,"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/T11544","display_name":"Gender, Labor, and Family Dynamics","score":0.9939000010490417,"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/T11257","display_name":"Taxation and Compliance Studies","score":0.9926000237464905,"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/veil-of-ignorance","display_name":"Veil of ignorance","score":0.8855336904525757},{"id":"https://openalex.org/keywords/ignorance","display_name":"Ignorance","score":0.8206952214241028},{"id":"https://openalex.org/keywords/anonymity","display_name":"Anonymity","score":0.7543679475784302},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.5774152874946594},{"id":"https://openalex.org/keywords/mathematical-economics","display_name":"Mathematical economics","score":0.5021793842315674},{"id":"https://openalex.org/keywords/simple","display_name":"Simple (philosophy)","score":0.4504778981208801},{"id":"https://openalex.org/keywords/distribution","display_name":"Distribution (mathematics)","score":0.41314995288848877},{"id":"https://openalex.org/keywords/microeconomics","display_name":"Microeconomics","score":0.4051363468170166},{"id":"https://openalex.org/keywords/law-and-economics","display_name":"Law and economics","score":0.37082573771476746},{"id":"https://openalex.org/keywords/economic-justice","display_name":"Economic Justice","score":0.23602116107940674},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.2168661653995514},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.19390946626663208},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.16866177320480347},{"id":"https://openalex.org/keywords/philosophy","display_name":"Philosophy","score":0.10314494371414185},{"id":"https://openalex.org/keywords/epistemology","display_name":"Epistemology","score":0.09409335255622864}],"concepts":[{"id":"https://openalex.org/C175737817","wikidata":"https://www.wikidata.org/wiki/Q17149311","display_name":"Veil of ignorance","level":3,"score":0.8855336904525757},{"id":"https://openalex.org/C2778732403","wikidata":"https://www.wikidata.org/wiki/Q815577","display_name":"Ignorance","level":2,"score":0.8206952214241028},{"id":"https://openalex.org/C178005623","wikidata":"https://www.wikidata.org/wiki/Q308859","display_name":"Anonymity","level":2,"score":0.7543679475784302},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5774152874946594},{"id":"https://openalex.org/C144237770","wikidata":"https://www.wikidata.org/wiki/Q747534","display_name":"Mathematical economics","level":1,"score":0.5021793842315674},{"id":"https://openalex.org/C2780586882","wikidata":"https://www.wikidata.org/wiki/Q7520643","display_name":"Simple (philosophy)","level":2,"score":0.4504778981208801},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.41314995288848877},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.4051363468170166},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.37082573771476746},{"id":"https://openalex.org/C139621336","wikidata":"https://www.wikidata.org/wiki/Q3190382","display_name":"Economic Justice","level":2,"score":0.23602116107940674},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.2168661653995514},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.19390946626663208},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16866177320480347},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.10314494371414185},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.09409335255622864},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1007/s00355-021-01344-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s00355-021-01344-9","pdf_url":null,"source":{"id":"https://openalex.org/S107325288","display_name":"Social Choice and Welfare","issn_l":"0176-1714","issn":["0176-1714","1432-217X"],"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":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Social Choice and Welfare","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:spr:sochwe:v:60:y:2023:i:1:d:10.1007_s00355-021-01344-9","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s00355-021-01344-9","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,"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":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/10","score":0.6499999761581421,"display_name":"Reduced inequalities"}],"awards":[{"id":"https://openalex.org/G7203188464","display_name":null,"funder_award_id":"NRF-2016S1A3A2924944","funder_id":"https://openalex.org/F4320322120","funder_display_name":"National Research Foundation of Korea"}],"funders":[{"id":"https://openalex.org/F4320321292","display_name":"Seoul National University","ror":"https://ror.org/04h9pn542"},{"id":"https://openalex.org/F4320322120","display_name":"National Research Foundation of Korea","ror":"https://ror.org/013aysd81"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W145388696","https://openalex.org/W164240929","https://openalex.org/W1517780297","https://openalex.org/W1570463056","https://openalex.org/W1973624364","https://openalex.org/W1975418336","https://openalex.org/W1991710188","https://openalex.org/W1995205422","https://openalex.org/W2020272840","https://openalex.org/W2020445631","https://openalex.org/W2032104423","https://openalex.org/W2038446186","https://openalex.org/W2061963820","https://openalex.org/W2062233128","https://openalex.org/W2070118078","https://openalex.org/W2074730872","https://openalex.org/W2078307163","https://openalex.org/W2084657494","https://openalex.org/W2088168550","https://openalex.org/W2094005555","https://openalex.org/W2097613957","https://openalex.org/W2112418544","https://openalex.org/W2127238399","https://openalex.org/W2140048996","https://openalex.org/W2154758737","https://openalex.org/W2160333073","https://openalex.org/W2161226483","https://openalex.org/W2278177576","https://openalex.org/W2767721290","https://openalex.org/W2798139321","https://openalex.org/W2967320507","https://openalex.org/W2969470961","https://openalex.org/W2973224139","https://openalex.org/W3011924088","https://openalex.org/W3021972698","https://openalex.org/W3121303278","https://openalex.org/W3121768098","https://openalex.org/W3122798661","https://openalex.org/W3123669050","https://openalex.org/W3152636142","https://openalex.org/W4207012491","https://openalex.org/W4213439731","https://openalex.org/W4243419638","https://openalex.org/W4254971466"],"related_works":["https://openalex.org/W3121721385","https://openalex.org/W3144840224","https://openalex.org/W2140048996","https://openalex.org/W3124568019","https://openalex.org/W2155365322","https://openalex.org/W2008852993","https://openalex.org/W2060512611","https://openalex.org/W101631208","https://openalex.org/W4327814480","https://openalex.org/W2921744479"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}