{"id":"https://openalex.org/W2549316481","doi":"https://doi.org/10.1007/s10479-017-2707-9","title":"A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case","display_name":"A decomposition algorithm for computing income taxes with pass-through entities and its application to the Chilean case","publication_year":2017,"publication_date":"2017-11-14","ids":{"openalex":"https://openalex.org/W2549316481","doi":"https://doi.org/10.1007/s10479-017-2707-9","mag":"2549316481"},"language":"en","primary_location":{"id":"doi:10.1007/s10479-017-2707-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-017-2707-9","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"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":"Annals of Operations Research","raw_type":"journal-article"},"type":"article","indexed_in":["arxiv","crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://arxiv.org/pdf/1611.05690","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034943619","display_name":"Javiera Barrera","orcid":"https://orcid.org/0000-0003-2866-3730"},"institutions":[{"id":"https://openalex.org/I21067949","display_name":"Adolfo Ib\u00e1\u00f1ez University","ror":"https://ror.org/0326knt82","country_code":"CL","type":"education","lineage":["https://openalex.org/I21067949"]}],"countries":["CL"],"is_corresponding":true,"raw_author_name":"Javiera Barrera","raw_affiliation_strings":["Faculty of Engineering and Sciences, Universidad Adolfo Ib\u00e1\u00f1ez, Santiago, Chile"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Engineering and Sciences, Universidad Adolfo Ib\u00e1\u00f1ez, Santiago, Chile","institution_ids":["https://openalex.org/I21067949"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037641225","display_name":"Eduardo Moreno","orcid":"https://orcid.org/0000-0002-3404-8294"},"institutions":[{"id":"https://openalex.org/I21067949","display_name":"Adolfo Ib\u00e1\u00f1ez University","ror":"https://ror.org/0326knt82","country_code":"CL","type":"education","lineage":["https://openalex.org/I21067949"]}],"countries":["CL"],"is_corresponding":false,"raw_author_name":"Eduardo Moreno","raw_affiliation_strings":["Faculty of Engineering and Sciences, Universidad Adolfo Ib\u00e1\u00f1ez, Santiago, Chile"],"raw_orcid":"https://orcid.org/0000-0002-3404-8294","affiliations":[{"raw_affiliation_string":"Faculty of Engineering and Sciences, Universidad Adolfo Ib\u00e1\u00f1ez, Santiago, Chile","institution_ids":["https://openalex.org/I21067949"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062606205","display_name":"Sebasti\u00e1n Varas K.","orcid":null},"institutions":[{"id":"https://openalex.org/I4210128776","display_name":"Inria Chile","ror":"https://ror.org/03c3zes23","country_code":"CL","type":"facility","lineage":["https://openalex.org/I4210128776"]}],"countries":["CL"],"is_corresponding":false,"raw_author_name":"Sebasti\u00e1n Varas K.","raw_affiliation_strings":["CIRIC - INRIA Chile, Santiago, Chile"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CIRIC - INRIA Chile, Santiago, Chile","institution_ids":["https://openalex.org/I4210128776"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5034943619"],"corresponding_institution_ids":["https://openalex.org/I21067949"],"apc_list":{"value":2390,"currency":"EUR","value_usd":2990},"apc_paid":null,"fwci":1.3229,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.89753229,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":"286","issue":"1-2","first_page":"545","last_page":"557"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9975000023841858,"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":0.9975000023841858,"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/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9473999738693237,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.927299976348877,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxable-income","display_name":"Taxable income","score":0.9117953777313232},{"id":"https://openalex.org/keywords/taxpayer","display_name":"Taxpayer","score":0.7702105045318604},{"id":"https://openalex.org/keywords/decomposition","display_name":"Decomposition","score":0.63231360912323},{"id":"https://openalex.org/keywords/shareholder","display_name":"Shareholder","score":0.6130005717277527},{"id":"https://openalex.org/keywords/accrual","display_name":"Accrual","score":0.5793418288230896},{"id":"https://openalex.org/keywords/conceptualization","display_name":"Conceptualization","score":0.5467884540557861},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.48839205503463745},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.47734788060188293},{"id":"https://openalex.org/keywords/rank","display_name":"Rank (graph theory)","score":0.4336237907409668},{"id":"https://openalex.org/keywords/markov-chain","display_name":"Markov chain","score":0.416176438331604},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.342284619808197},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3279530704021454},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.25827229022979736},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.20335441827774048},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.19628024101257324},{"id":"https://openalex.org/keywords/macroeconomics","display_name":"Macroeconomics","score":0.17946526408195496},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.10616350173950195}],"concepts":[{"id":"https://openalex.org/C157263771","wikidata":"https://www.wikidata.org/wiki/Q1313706","display_name":"Taxable income","level":2,"score":0.9117953777313232},{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.7702105045318604},{"id":"https://openalex.org/C124681953","wikidata":"https://www.wikidata.org/wiki/Q339062","display_name":"Decomposition","level":2,"score":0.63231360912323},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6130005717277527},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.5793418288230896},{"id":"https://openalex.org/C90734943","wikidata":"https://www.wikidata.org/wiki/Q17008777","display_name":"Conceptualization","level":2,"score":0.5467884540557861},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.48839205503463745},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.47734788060188293},{"id":"https://openalex.org/C164226766","wikidata":"https://www.wikidata.org/wiki/Q7293202","display_name":"Rank (graph theory)","level":2,"score":0.4336237907409668},{"id":"https://openalex.org/C98763669","wikidata":"https://www.wikidata.org/wiki/Q176645","display_name":"Markov chain","level":2,"score":0.416176438331604},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.342284619808197},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3279530704021454},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.25827229022979736},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.20335441827774048},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.19628024101257324},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.17946526408195496},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.10616350173950195},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","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},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1007/s10479-017-2707-9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s10479-017-2707-9","pdf_url":null,"source":{"id":"https://openalex.org/S57667410","display_name":"Annals of Operations Research","issn_l":"0254-5330","issn":["0254-5330","1572-9338"],"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":"Annals of Operations Research","raw_type":"journal-article"},{"id":"pmh:oai:arXiv.org:1611.05690","is_oa":true,"landing_page_url":"http://arxiv.org/abs/1611.05690","pdf_url":"https://arxiv.org/pdf/1611.05690","source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"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":"text"},{"id":"pmh:oai:RePEc:spr:annopr:v:286:y:2020:i:1:d:10.1007_s10479-017-2707-9","is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s10479-017-2707-9","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":{"id":"pmh:oai:arXiv.org:1611.05690","is_oa":true,"landing_page_url":"http://arxiv.org/abs/1611.05690","pdf_url":"https://arxiv.org/pdf/1611.05690","source":{"id":"https://openalex.org/S4306400194","display_name":"arXiv (Cornell University)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I205783295","host_organization_name":"Cornell University","host_organization_lineage":["https://openalex.org/I205783295"],"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":"text"},"sustainable_development_goals":[{"display_name":"No poverty","score":0.6000000238418579,"id":"https://metadata.un.org/sdg/1"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":21,"referenced_works":["https://openalex.org/W105010561","https://openalex.org/W1480928214","https://openalex.org/W1548164611","https://openalex.org/W1975838504","https://openalex.org/W1975937329","https://openalex.org/W1982640125","https://openalex.org/W1984257750","https://openalex.org/W1986659279","https://openalex.org/W1996380664","https://openalex.org/W2020915184","https://openalex.org/W2038466664","https://openalex.org/W2063025081","https://openalex.org/W2077900211","https://openalex.org/W2080063509","https://openalex.org/W2094090625","https://openalex.org/W2101651093","https://openalex.org/W2118382442","https://openalex.org/W2120248756","https://openalex.org/W2169265326","https://openalex.org/W2534652523","https://openalex.org/W4229666556"],"related_works":["https://openalex.org/W3124394039","https://openalex.org/W4206245050","https://openalex.org/W4236465702","https://openalex.org/W1545185616","https://openalex.org/W3217143846","https://openalex.org/W4245099118","https://openalex.org/W1544560962","https://openalex.org/W4205885107","https://openalex.org/W3018371519","https://openalex.org/W2263005415"],"abstract_inverted_index":null,"counts_by_year":[{"year":2018,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
