{"id":"https://openalex.org/W2043774865","doi":"https://doi.org/10.4018/jabim.2012070102","title":"Research on Tax Transfer inside China\u2019s Different Regions by Using a Statistical Analysis Method","display_name":"Research on Tax Transfer inside China\u2019s Different Regions by Using a Statistical Analysis Method","publication_year":2012,"publication_date":"2012-07-01","ids":{"openalex":"https://openalex.org/W2043774865","doi":"https://doi.org/10.4018/jabim.2012070102","mag":"2043774865"},"language":"en","primary_location":{"id":"doi:10.4018/jabim.2012070102","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jabim.2012070102","pdf_url":null,"source":{"id":"https://openalex.org/S164447516","display_name":"International Journal of Asian Business and Information Management","issn_l":"1947-9638","issn":["1947-9638","1947-9646"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Asian Business and Information Management","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/A5104365308","display_name":"Liu Jinshan","orcid":null},"institutions":[{"id":"https://openalex.org/I159948400","display_name":"Jinan University","ror":"https://ror.org/02xe5ns62","country_code":"CN","type":"education","lineage":["https://openalex.org/I159948400"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Liu Jinshan","raw_affiliation_strings":["Jinan University, China"],"affiliations":[{"raw_affiliation_string":"Jinan University, China","institution_ids":["https://openalex.org/I159948400"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075989123","display_name":"Luo Jia-qing","orcid":null},"institutions":[{"id":"https://openalex.org/I159948400","display_name":"Jinan University","ror":"https://ror.org/02xe5ns62","country_code":"CN","type":"education","lineage":["https://openalex.org/I159948400"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Luo Jiaqing","raw_affiliation_strings":["Jinan University, China"],"affiliations":[{"raw_affiliation_string":"Jinan University, China","institution_ids":["https://openalex.org/I159948400"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5104365308"],"corresponding_institution_ids":["https://openalex.org/I159948400"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.24613172,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"3","issue":"3","first_page":"9","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6973000168800354,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.6973000168800354,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/china","display_name":"China","score":0.7204999923706055},{"id":"https://openalex.org/keywords/distribution","display_name":"Distribution (mathematics)","score":0.5911058783531189},{"id":"https://openalex.org/keywords/revenue","display_name":"Revenue","score":0.5788018703460693},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"Tax revenue","score":0.556084156036377},{"id":"https://openalex.org/keywords/transfer","display_name":"Transfer (computing)","score":0.5263879299163818},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.47354525327682495},{"id":"https://openalex.org/keywords/double-taxation","display_name":"Double taxation","score":0.45304349064826965},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"Transfer pricing","score":0.4138012230396271},{"id":"https://openalex.org/keywords/international-economics","display_name":"International economics","score":0.34157758951187134},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.3207084834575653},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.28092604875564575},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.12104770541191101},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.0793638825416565},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.07458293437957764}],"concepts":[{"id":"https://openalex.org/C191935318","wikidata":"https://www.wikidata.org/wiki/Q148","display_name":"China","level":2,"score":0.7204999923706055},{"id":"https://openalex.org/C110121322","wikidata":"https://www.wikidata.org/wiki/Q865811","display_name":"Distribution (mathematics)","level":2,"score":0.5911058783531189},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5788018703460693},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.556084156036377},{"id":"https://openalex.org/C2776175482","wikidata":"https://www.wikidata.org/wiki/Q1195816","display_name":"Transfer (computing)","level":2,"score":0.5263879299163818},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.47354525327682495},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.45304349064826965},{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.4138012230396271},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.34157758951187134},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3207084834575653},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.28092604875564575},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.12104770541191101},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0793638825416565},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.07458293437957764},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"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/C173608175","wikidata":"https://www.wikidata.org/wiki/Q232661","display_name":"Parallel computing","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4018/jabim.2012070102","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jabim.2012070102","pdf_url":null,"source":{"id":"https://openalex.org/S164447516","display_name":"International Journal of Asian Business and Information Management","issn_l":"1947-9638","issn":["1947-9638","1947-9646"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Asian Business and Information Management","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jabim0:v:3:y:2012:i:3:p:9-18","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/jabim.2012070102","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":[{"score":0.6899999976158142,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2350488829","https://openalex.org/W2371265478"],"related_works":["https://openalex.org/W4390288205","https://openalex.org/W2389475090","https://openalex.org/W1988213584","https://openalex.org/W47165141","https://openalex.org/W3127051837","https://openalex.org/W58496907","https://openalex.org/W4390294486","https://openalex.org/W4391213988","https://openalex.org/W4214724217","https://openalex.org/W1489944775"],"abstract_inverted_index":{"The":[0],"paper":[1],"demonstrates":[2],"that":[3],"China":[4],"has":[5],"undergone":[6],"an":[7,48],"increasingly":[8],"severe":[9],"transfer":[10,42],"of":[11,43,51],"regional":[12,44],"taxes":[13,31,45],"from":[14],"the":[15,21,30,33,57],"central":[16],"and":[17,26,28,61],"western":[18],"areas":[19],"to":[20,55],"coastal":[22],"region":[23],"between":[24,59],"1997":[25],"2006,":[27],"among":[29],"transferred,":[32],"enterprise":[34],"income":[35],"tax":[36,52],"claimed":[37],"a":[38],"lion\u2019s":[39],"share.":[40],"Such":[41],"resulted":[46],"in":[47],"unfair":[49],"distribution":[50],"revenue,":[53],"failing":[54],"alleviate":[56],"gap":[58],"rich":[60],"poor.":[62]},"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}