{"id":"https://openalex.org/W2083341491","doi":"https://doi.org/10.1007/s10107-003-0416-4","title":"The design of corporate tax structures","display_name":"The design of corporate tax structures","publication_year":2003,"publication_date":"2003-09-01","ids":{"openalex":"https://openalex.org/W2083341491","doi":"https://doi.org/10.1007/s10107-003-0416-4","mag":"2083341491"},"language":"en","primary_location":{"id":"doi:10.1007/s10107-003-0416-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10107-003-0416-4","pdf_url":null,"source":{"id":"https://openalex.org/S193920097","display_name":"Mathematical Programming","issn_l":"0025-5610","issn":["0025-5610","1436-4646"],"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":"Mathematical Programming","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/A5065978079","display_name":"S. Christofides","orcid":null},"institutions":[{"id":"https://openalex.org/I2802000487","display_name":"Imperial Valley College","ror":"https://ror.org/039kas258","country_code":"US","type":"education","lineage":["https://openalex.org/I2802000487"]},{"id":"https://openalex.org/I47508984","display_name":"Imperial College London","ror":"https://ror.org/041kmwe10","country_code":"GB","type":"education","lineage":["https://openalex.org/I47508984"]}],"countries":["GB","US"],"is_corresponding":false,"raw_author_name":"Simon Christofides","raw_affiliation_strings":["Centre for Quantitative Finance, Imperial College, London, SW7 2BX","imperial College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for Quantitative Finance, Imperial College, London, SW7 2BX","institution_ids":["https://openalex.org/I47508984"]},{"raw_affiliation_string":"imperial College","institution_ids":["https://openalex.org/I2802000487"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016142226","display_name":"Alexander Christofides","orcid":null},"institutions":[{"id":"https://openalex.org/I2802000487","display_name":"Imperial Valley College","ror":"https://ror.org/039kas258","country_code":"US","type":"education","lineage":["https://openalex.org/I2802000487"]},{"id":"https://openalex.org/I47508984","display_name":"Imperial College London","ror":"https://ror.org/041kmwe10","country_code":"GB","type":"education","lineage":["https://openalex.org/I47508984"]}],"countries":["GB","US"],"is_corresponding":false,"raw_author_name":"Alexander Christofides","raw_affiliation_strings":["Centre for Quantitative Finance, Imperial College, London, SW7 2BX","imperial College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for Quantitative Finance, Imperial College, London, SW7 2BX","institution_ids":["https://openalex.org/I47508984"]},{"raw_affiliation_string":"imperial College","institution_ids":["https://openalex.org/I2802000487"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5111519836","display_name":"Nicos Christofides","orcid":null},"institutions":[{"id":"https://openalex.org/I2802000487","display_name":"Imperial Valley College","ror":"https://ror.org/039kas258","country_code":"US","type":"education","lineage":["https://openalex.org/I2802000487"]},{"id":"https://openalex.org/I47508984","display_name":"Imperial College London","ror":"https://ror.org/041kmwe10","country_code":"GB","type":"education","lineage":["https://openalex.org/I47508984"]}],"countries":["GB","US"],"is_corresponding":true,"raw_author_name":"Nicos Christofides","raw_affiliation_strings":["Centre for Quantitative Finance, Imperial College, London, SW7 2BX","imperial College"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for Quantitative Finance, Imperial College, London, SW7 2BX","institution_ids":["https://openalex.org/I47508984"]},{"raw_affiliation_string":"imperial College","institution_ids":["https://openalex.org/I2802000487"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5111519836"],"corresponding_institution_ids":["https://openalex.org/I2802000487","https://openalex.org/I47508984"],"apc_list":{"value":2890,"currency":"USD","value_usd":2890},"apc_paid":null,"fwci":0.418,"has_fulltext":false,"cited_by_count":2,"citation_normalized_percentile":{"value":0.69543602,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"98","issue":"1-3","first_page":"493","last_page":"510"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.9089999794960022,"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"}},"topics":[{"id":"https://openalex.org/T11182","display_name":"Auction Theory and Applications","score":0.9089999794960022,"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/mathematical-optimization","display_name":"Mathematical optimization","score":0.668048620223999},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.5501742959022522},{"id":"https://openalex.org/keywords/branch-and-bound","display_name":"Branch and bound","score":0.5283989310264587},{"id":"https://openalex.org/keywords/simulated-annealing","display_name":"Simulated annealing","score":0.5054669380187988},{"id":"https://openalex.org/keywords/heuristic","display_name":"Heuristic","score":0.4570060968399048},{"id":"https://openalex.org/keywords/nonlinear-programming","display_name":"Nonlinear programming","score":0.43955421447753906},{"id":"https://openalex.org/keywords/upper-and-lower-bounds","display_name":"Upper and lower bounds","score":0.42143577337265015},{"id":"https://openalex.org/keywords/linear-programming","display_name":"Linear programming","score":0.41217079758644104},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3267504572868347},{"id":"https://openalex.org/keywords/nonlinear-system","display_name":"Nonlinear system","score":0.27342092990875244}],"concepts":[{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.668048620223999},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.5501742959022522},{"id":"https://openalex.org/C93693863","wikidata":"https://www.wikidata.org/wiki/Q897659","display_name":"Branch and bound","level":2,"score":0.5283989310264587},{"id":"https://openalex.org/C126980161","wikidata":"https://www.wikidata.org/wiki/Q863783","display_name":"Simulated annealing","level":2,"score":0.5054669380187988},{"id":"https://openalex.org/C173801870","wikidata":"https://www.wikidata.org/wiki/Q201413","display_name":"Heuristic","level":2,"score":0.4570060968399048},{"id":"https://openalex.org/C115527620","wikidata":"https://www.wikidata.org/wiki/Q769909","display_name":"Nonlinear programming","level":3,"score":0.43955421447753906},{"id":"https://openalex.org/C77553402","wikidata":"https://www.wikidata.org/wiki/Q13222579","display_name":"Upper and lower bounds","level":2,"score":0.42143577337265015},{"id":"https://openalex.org/C41045048","wikidata":"https://www.wikidata.org/wiki/Q202843","display_name":"Linear programming","level":2,"score":0.41217079758644104},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3267504572868347},{"id":"https://openalex.org/C158622935","wikidata":"https://www.wikidata.org/wiki/Q660848","display_name":"Nonlinear system","level":2,"score":0.27342092990875244},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/s10107-003-0416-4","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10107-003-0416-4","pdf_url":null,"source":{"id":"https://openalex.org/S193920097","display_name":"Mathematical Programming","issn_l":"0025-5610","issn":["0025-5610","1436-4646"],"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":"Mathematical Programming","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":14,"referenced_works":["https://openalex.org/W1559215823","https://openalex.org/W1566418757","https://openalex.org/W1567206874","https://openalex.org/W1973858400","https://openalex.org/W1974485962","https://openalex.org/W2016230561","https://openalex.org/W2024060531","https://openalex.org/W2062533874","https://openalex.org/W2097571405","https://openalex.org/W2107492595","https://openalex.org/W2148673189","https://openalex.org/W2163873159","https://openalex.org/W2279353332","https://openalex.org/W2339500526"],"related_works":["https://openalex.org/W2067147118","https://openalex.org/W2392013129","https://openalex.org/W2025427163","https://openalex.org/W2113777112","https://openalex.org/W2884994975","https://openalex.org/W2366206435","https://openalex.org/W2941986668","https://openalex.org/W2061358444","https://openalex.org/W2130484549","https://openalex.org/W1999926325"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-07-23T08:03:31.855105","created_date":"2025-10-10T00:00:00"}