{"id":"https://openalex.org/W4291222672","doi":"https://doi.org/10.1080/01969722.2022.2110687","title":"Tax Revenue Measurement Using OWA Operators","display_name":"Tax Revenue Measurement Using OWA Operators","publication_year":2022,"publication_date":"2022-08-13","ids":{"openalex":"https://openalex.org/W4291222672","doi":"https://doi.org/10.1080/01969722.2022.2110687"},"language":"en","primary_location":{"id":"doi:10.1080/01969722.2022.2110687","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01969722.2022.2110687","pdf_url":null,"source":{"id":"https://openalex.org/S117436046","display_name":"Cybernetics & Systems","issn_l":"0196-9722","issn":["0196-9722","1087-6553"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cybernetics and Systems","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/A5011521241","display_name":"Ernesto Le\u00f3n\u2010Castro","orcid":"https://orcid.org/0000-0002-0087-2226"},"institutions":[{"id":"https://openalex.org/I38685851","display_name":"Universidad Cat\u00f3lica de la Sant\u00edsima Concepci\u00f3n","ror":"https://ror.org/03y6k2j68","country_code":"CL","type":"education","lineage":["https://openalex.org/I38685851"]}],"countries":["CL"],"is_corresponding":true,"raw_author_name":"Ernesto Leon-Castro","raw_affiliation_strings":["Faculty of Economics and Administrative Sciences, Universidad Cat\u00f3lica de la Sant\u00edsima Concepci\u00f3n, Concepci\u00f3n, Chile"],"affiliations":[{"raw_affiliation_string":"Faculty of Economics and Administrative Sciences, Universidad Cat\u00f3lica de la Sant\u00edsima Concepci\u00f3n, Concepci\u00f3n, Chile","institution_ids":["https://openalex.org/I38685851"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051604532","display_name":"Fabio Blanco\u2010Mesa","orcid":"https://orcid.org/0000-0002-9462-6498"},"institutions":[{"id":"https://openalex.org/I222202552","display_name":"Pedagogical and Technological University of Colombia","ror":"https://ror.org/04vdmbk59","country_code":"CO","type":"education","lineage":["https://openalex.org/I222202552"]}],"countries":["CO"],"is_corresponding":false,"raw_author_name":"Fabio Blanco-Mesa","raw_affiliation_strings":["Facultad de Ciencias Econ\u00f3micas y Administrativas, Escuela de Administraci\u00f3n de Empresas, Universidad Pedag\u00f3gica y Tecnol\u00f3gica de Colombia, Tunja, Colombia"],"affiliations":[{"raw_affiliation_string":"Facultad de Ciencias Econ\u00f3micas y Administrativas, Escuela de Administraci\u00f3n de Empresas, Universidad Pedag\u00f3gica y Tecnol\u00f3gica de Colombia, Tunja, Colombia","institution_ids":["https://openalex.org/I222202552"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065669269","display_name":"Walayat Hussain","orcid":"https://orcid.org/0000-0003-0610-4006"},"institutions":[{"id":"https://openalex.org/I71270174","display_name":"Victoria University","ror":"https://ror.org/04j757h98","country_code":"AU","type":"education","lineage":["https://openalex.org/I71270174"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Walayat Hussain","raw_affiliation_strings":["Victoria University Business School, Victoria University, Melbourne, Australia"],"affiliations":[{"raw_affiliation_string":"Victoria University Business School, Victoria University, Melbourne, Australia","institution_ids":["https://openalex.org/I71270174"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5072980524","display_name":"Martha Flores\u2010Sosa","orcid":null},"institutions":[{"id":"https://openalex.org/I4210095594","display_name":"Universidad de Occidente","ror":"https://ror.org/009m7cp22","country_code":"MX","type":"education","lineage":["https://openalex.org/I4210095594"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Martha Flores-Sosa","raw_affiliation_strings":["Unidad Regional Culiacan, Universidad Aut\u00f3noma de Occidente, Los Mochis, Mexico"],"affiliations":[{"raw_affiliation_string":"Unidad Regional Culiacan, Universidad Aut\u00f3noma de Occidente, Los Mochis, Mexico","institution_ids":["https://openalex.org/I4210095594"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5044274212","display_name":"Luis A. Perez-Arellano","orcid":null},"institutions":[{"id":"https://openalex.org/I4210095594","display_name":"Universidad de Occidente","ror":"https://ror.org/009m7cp22","country_code":"MX","type":"education","lineage":["https://openalex.org/I4210095594"]}],"countries":["MX"],"is_corresponding":false,"raw_author_name":"Luis A. Perez-Arellano","raw_affiliation_strings":["Unidad Regional Culiacan, Universidad Aut\u00f3noma de Occidente, Los Mochis, Mexico"],"affiliations":[{"raw_affiliation_string":"Unidad Regional Culiacan, Universidad Aut\u00f3noma de Occidente, Los Mochis, Mexico","institution_ids":["https://openalex.org/I4210095594"]}]}],"institutions":[],"countries_distinct_count":4,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5011521241"],"corresponding_institution_ids":["https://openalex.org/I38685851"],"apc_list":null,"apc_paid":null,"fwci":0.5074,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.68165375,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"55","issue":"1","first_page":"230","last_page":"244"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10050","display_name":"Multi-Criteria Decision Making","score":0.9840999841690063,"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/T10050","display_name":"Multi-Criteria Decision Making","score":0.9840999841690063,"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"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.9282000064849854,"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/revenue","display_name":"Revenue","score":0.73594069480896},{"id":"https://openalex.org/keywords/operator","display_name":"Operator (biology)","score":0.647514820098877},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"Tax revenue","score":0.5672765374183655},{"id":"https://openalex.org/keywords/politics","display_name":"Politics","score":0.4515182673931122},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.43855035305023193},{"id":"https://openalex.org/keywords/econometrics","display_name":"Econometrics","score":0.37310707569122314},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.37036168575286865},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.25767603516578674},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.18338513374328613},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.13948184251785278},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.06170627474784851}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.73594069480896},{"id":"https://openalex.org/C17020691","wikidata":"https://www.wikidata.org/wiki/Q139677","display_name":"Operator (biology)","level":5,"score":0.647514820098877},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5672765374183655},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4515182673931122},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.43855035305023193},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.37310707569122314},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37036168575286865},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25767603516578674},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.18338513374328613},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13948184251785278},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.06170627474784851},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C86339819","wikidata":"https://www.wikidata.org/wiki/Q407384","display_name":"Transcription factor","level":3,"score":0.0},{"id":"https://openalex.org/C158448853","wikidata":"https://www.wikidata.org/wiki/Q425218","display_name":"Repressor","level":4,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C104317684","wikidata":"https://www.wikidata.org/wiki/Q7187","display_name":"Gene","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1080/01969722.2022.2110687","is_oa":false,"landing_page_url":"https://doi.org/10.1080/01969722.2022.2110687","pdf_url":null,"source":{"id":"https://openalex.org/S117436046","display_name":"Cybernetics & Systems","issn_l":"0196-9722","issn":["0196-9722","1087-6553"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547"],"host_organization_lineage_names":["Taylor & Francis"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Cybernetics and Systems","raw_type":"journal-article"},{"id":"pmh:oai:eprints.vu.edu.au:44242","is_oa":false,"landing_page_url":"https://vuir.vu.edu.au/44242/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400215","display_name":"Victoria University Research Repository (Victoria University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I41156924","host_organization_name":"Victoria University of Wellington","host_organization_lineage":["https://openalex.org/I41156924"],"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":[{"score":0.5299999713897705,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":39,"referenced_works":["https://openalex.org/W1616765759","https://openalex.org/W1968710826","https://openalex.org/W2038466664","https://openalex.org/W2060907774","https://openalex.org/W2124221291","https://openalex.org/W2147595926","https://openalex.org/W2149720954","https://openalex.org/W2167853906","https://openalex.org/W2605477002","https://openalex.org/W2789467789","https://openalex.org/W2944241654","https://openalex.org/W2945040129","https://openalex.org/W2946861017","https://openalex.org/W3004621343","https://openalex.org/W3007970018","https://openalex.org/W3025490327","https://openalex.org/W3046920875","https://openalex.org/W3047421016","https://openalex.org/W3048965154","https://openalex.org/W3072316289","https://openalex.org/W3080991772","https://openalex.org/W3087271305","https://openalex.org/W3093376802","https://openalex.org/W3111889343","https://openalex.org/W3119978661","https://openalex.org/W3120050427","https://openalex.org/W3121422108","https://openalex.org/W3122053038","https://openalex.org/W3135451111","https://openalex.org/W3157332310","https://openalex.org/W3160245528","https://openalex.org/W3183151353","https://openalex.org/W3183419511","https://openalex.org/W3188292460","https://openalex.org/W3193494966","https://openalex.org/W3213128436","https://openalex.org/W4211007335","https://openalex.org/W4225154098","https://openalex.org/W4239635442"],"related_works":["https://openalex.org/W4301937836","https://openalex.org/W2500830590","https://openalex.org/W3186984283","https://openalex.org/W2011788350","https://openalex.org/W4310173797","https://openalex.org/W1533898226","https://openalex.org/W2107822359","https://openalex.org/W2064732540","https://openalex.org/W2602944262","https://openalex.org/W58496907"],"abstract_inverted_index":{"The":[0,28],"aim":[1],"of":[2,10,16,22,36],"this":[3],"paper":[4],"is":[5,30,48],"to":[6,31,95],"present":[7,32],"the":[8,11,20,34,46,56,75],"application":[9],"OWA":[12],"operator":[13],"and":[14,24,61,73,93,99],"some":[15],"its":[17],"extensions":[18],"in":[19],"calculation":[21],"continent":[23],"global":[25,76],"tax":[26,77],"revenues.":[27],"idea":[29],"how":[33,45],"analysis":[35],"an":[37],"important":[38],"economic":[39],"indicator":[40],"can":[41,87],"vary":[42],"depending":[43],"on":[44,55],"information":[47],"aggregated.":[49],"An":[50],"example":[51],"was":[52,79],"employed":[53],"based":[54],"Organization":[57],"for":[58],"Economic":[59],"Co-operation":[60],"Development":[62],"(OECD)":[63],"database":[64],"using":[65,81],"111":[66],"countries":[67],"that":[68],"were":[69],"divided":[70],"by":[71,91],"continent,":[72],"then":[74],"revenue":[78],"calculated":[80],"different":[82],"aggregation":[83],"operators.":[84],"Different":[85],"analyses":[86],"be":[88],"carried":[89],"out":[90],"governments":[92],"enterprises":[94],"improve":[96],"decision":[97],"making":[98],"fiscal":[100],"politics.":[101]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1}],"updated_date":"2026-03-20T23:20:44.827607","created_date":"2025-10-10T00:00:00"}
