Common Consolidated Corporate Tax Base (CCCTB) is an ambitious tax reform project under EU law, to harmonize corporate income tax base on a group basis at the EU level, and use a pre-determined formulary apportionment mechanism (i.e. a formula consisting the sales factor, the asset factor and the labour factor) to allocate taxing rights between EU Member States. The standard formula is based on the business model of the manufacturing industry and is not completely suitable for the financial industry. The current CCCTB Proposal has a special formula apportioning pan-EU taxable income a multinational taxpayer in the financial industry but there are some problems in it. This paper compares the financial industry formula in the USA state taxation and argues that, the role of the monetary capital is the key criterion to design the financial industry formula under the CCCTB. Based on this rationale, the financial industry formula should include a special rule for the asset factor to include the financial assets and a special rule for the sales factor. Such formula would be suitable not only to multinational groups consisting of pure financial institutions but also to multinational groups consisting of both financial and non-financial institutions.
{"title":"Tracing Capital: Toward a Neutral Specialized Formula for Financial Institutions under Common Consolidated Corporate Tax Base (CCCTB)","authors":"Shu-Chien Chen","doi":"10.2139/ssrn.3342125","DOIUrl":"https://doi.org/10.2139/ssrn.3342125","url":null,"abstract":"Common Consolidated Corporate Tax Base (CCCTB) is an ambitious tax reform project under EU law, to harmonize corporate income tax base on a group basis at the EU level, and use a pre-determined formulary apportionment mechanism (i.e. a formula consisting the sales factor, the asset factor and the labour factor) to allocate taxing rights between EU Member States. The standard formula is based on the business model of the manufacturing industry and is not completely suitable for the financial industry. The current CCCTB Proposal has a special formula apportioning pan-EU taxable income a multinational taxpayer in the financial industry but there are some problems in it. This paper compares the financial industry formula in the USA state taxation and argues that, the role of the monetary capital is the key criterion to design the financial industry formula under the CCCTB. Based on this rationale, the financial industry formula should include a special rule for the asset factor to include the financial assets and a special rule for the sales factor. Such formula would be suitable not only to multinational groups consisting of pure financial institutions but also to multinational groups consisting of both financial and non-financial institutions.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127322622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
G. Poniatowski, M. Bonch-Osmolovskiy, J. Duran-Cabré, Alejandro Esteller-Moré, Adam Śmietanka
In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses. Moreover, the Report contains an econometric analysis of VAT Gap determinants, which is a novelty introduced from this year’s Study.
{"title":"Study and Reports on the VAT Gap in the EU-28 Member States: 2018 Final Report","authors":"G. Poniatowski, M. Bonch-Osmolovskiy, J. Duran-Cabré, Alejandro Esteller-Moré, Adam Śmietanka","doi":"10.2139/ssrn.3272816","DOIUrl":"https://doi.org/10.2139/ssrn.3272816","url":null,"abstract":"In this Report, the Authors present the new Value Added Tax (VAT) Gap estimates for 2016, as well as updated estimates for 2012-2016. In addition to the analysis of the Compliance Gap, this Report examines the Policy Gap in 2016 as well as the contribution that reduced rates and exemptions made to the theoretical VAT revenue losses. Moreover, the Report contains an econometric analysis of VAT Gap determinants, which is a novelty introduced from this year’s Study.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130580596","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Financial markets are becoming increasingly event driven. These can take the form of economic releases, speeches and elections. The arrival of this new information often causes the underlying asset to jump. Consequently, the expectation of these known announcements can produce significant distortions in option volatility surfaces. This presents a challenge, or opportunity, for pricing and risk management. We therefore undertake an examination of large events. Firstly, we perform an empirical analysis of the UK referendum in 2016. This is in order to give market practitioners intuition for these extreme scenarios and to guide us towards a quantitative approach. As a result, we introduce a new bimodal jump model. By varying the two jump parameters, we show how to parsimoniously produce the aforementioned smile distortions – specifically: skews, frowns and W-shapes. Furthermore, we demonstrate the model’s calibration to the observed volatility surface leading up to the referendum, and the French election in 2017. If jump parameters are frozen with time, the model can be used in the temporal volatility interpolation. Finally, we discuss how the jump probabilities are becoming increasingly observable via alternative data, such as betting markets, election polls and research reports.
{"title":"Trading Events: Smiles, Frowns and Moustaches – the Many Faces of the Options Market","authors":"Mark Baker, T. Gillberg, Shaun A. Thomas","doi":"10.2139/ssrn.3263368","DOIUrl":"https://doi.org/10.2139/ssrn.3263368","url":null,"abstract":"Financial markets are becoming increasingly event driven. These can take the form of economic releases, speeches and elections. The arrival of this new information often causes the underlying asset to jump. Consequently, the expectation of these known announcements can produce significant distortions in option volatility surfaces. This presents a challenge, or opportunity, for pricing and risk management. We therefore undertake an examination of large events. Firstly, we perform an empirical analysis of the UK referendum in 2016. This is in order to give market practitioners intuition for these extreme scenarios and to guide us towards a quantitative approach. As a result, we introduce a new bimodal jump model. By varying the two jump parameters, we show how to parsimoniously produce the aforementioned smile distortions – specifically: skews, frowns and W-shapes. Furthermore, we demonstrate the model’s calibration to the observed volatility surface leading up to the referendum, and the French election in 2017. If jump parameters are frozen with time, the model can be used in the temporal volatility interpolation. Finally, we discuss how the jump probabilities are becoming increasingly observable via alternative data, such as betting markets, election polls and research reports.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126154937","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
According to the OECD and the EU Commission, profits should be taxed ‘where value is created’. A commonly accepted definition of the term ‘value creation’ is so far lacking, however. This article offers a pragmatic and contextualized analysis of the new ‘value creation’ paradigm and examines its implications for international tax policy in the era of digitalization. In particular, it critically discusses the role of users that are said to contribute to value creation, for example by forming valuable networks, providing data or posting online content. The authors reject the argument that, due to user involvement in a firm’s value creation, the location of user groups and networks should give rise to taxation rights. They conclude that a better option is to recalibrate the international tax system based on the concept of sustained user relationships (SURE) which aligns itself with the rationale of a consistently defined notion of ‘value creation’
{"title":"Taxing Where Value is Created: What’s 'User Involvement' Got to Do With It?","authors":"J. Becker, J. Englisch","doi":"10.2139/ssrn.3258387","DOIUrl":"https://doi.org/10.2139/ssrn.3258387","url":null,"abstract":"According to the OECD and the EU Commission, profits should be taxed ‘where value is created’. A commonly accepted definition of the term ‘value creation’ is so far lacking, however. This article offers a pragmatic and contextualized analysis of the new ‘value creation’ paradigm and examines its implications for international tax policy in the era of digitalization. In particular, it critically discusses the role of users that are said to contribute to value creation, for example by forming valuable networks, providing data or posting online content. The authors reject the argument that, due to user involvement in a firm’s value creation, the location of user groups and networks should give rise to taxation rights. They conclude that a better option is to recalibrate the international tax system based on the concept of sustained user relationships (SURE) which aligns itself with the rationale of a consistently defined notion of ‘value creation’","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133327846","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper presents new evidence on the importance of insolvency frameworks for private sector debt deleveraging and for the resolution of non-performing loans (NPL). We construct an aggregate insolvency framework index (IFI), which is used as explanatory variable in the empirical analysis. By means of panel estimates over 2003-2016, we show that OECD countries with better IFI deleverage faster and adjust their NPL levels more rapidly than countries with worse IFI. We also show that there is a strong correlation between the level of NPL and IFI, which appears to be state-dependent, i.e. in a situation of high unemployment relative to its historical average the NPL ratio is generally lower for a higher IFI. Finally, our results indicate that better insolvency frameworks lead to faster NPL reductions and to lower NPL increases during economic bad times. JEL Classification: C23, E02, E05, O52
{"title":"Insolvency frameworks and private debt: an empirical investigation","authors":"Agostino Consolo, Federica Malfa, Beatrice Pierluigi","doi":"10.2139/ssrn.3275147","DOIUrl":"https://doi.org/10.2139/ssrn.3275147","url":null,"abstract":"This paper presents new evidence on the importance of insolvency frameworks for private sector debt deleveraging and for the resolution of non-performing loans (NPL). We construct an aggregate insolvency framework index (IFI), which is used as explanatory variable in the empirical analysis. By means of panel estimates over 2003-2016, we show that OECD countries with better IFI deleverage faster and adjust their NPL levels more rapidly than countries with worse IFI. We also show that there is a strong correlation between the level of NPL and IFI, which appears to be state-dependent, i.e. in a situation of high unemployment relative to its historical average the NPL ratio is generally lower for a higher IFI. Finally, our results indicate that better insolvency frameworks lead to faster NPL reductions and to lower NPL increases during economic bad times. JEL Classification: C23, E02, E05, O52","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122913967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
How does economic hardship affect social preferences? Do people feel more solidarity with one another, as often happens after natural disasters? Or does it reduce pro-sociality by making social divisions more salient? We address these questions by analysing the social effects of economic austerity in Greece, where the population experienced several phases of fiscal adjustment during a period of near-constant economic decline between 2010 and 2015. We focus on the effects of joblessness, the most severe outcome of the economic downturn, and find a strong relationship between job loss and a decreased sense of solidarity.
{"title":"Austerity as Violence: Measuring the Effects of Economic Austerity on Pro-Sociality","authors":"Nicholas Sambanis, Anna Schultz, E. Nikolova","doi":"10.2139/ssrn.3249553","DOIUrl":"https://doi.org/10.2139/ssrn.3249553","url":null,"abstract":"How does economic hardship affect social preferences? Do people feel more solidarity with one another, as often happens after natural disasters? Or does it reduce pro-sociality by making social divisions more salient? We address these questions by analysing the social effects of economic austerity in Greece, where the population experienced several phases of fiscal adjustment during a period of near-constant economic decline between 2010 and 2015. We focus on the effects of joblessness, the most severe outcome of the economic downturn, and find a strong relationship between job loss and a decreased sense of solidarity.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131989367","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) into National Accounts (NA), to window‐dress the final deficit/surplus reported to EUROSTAT. The empirical research shows there are certain circumstances that might facilitate the use of GA–NA “adjustment discretion.” EU authorities must pay special attention to these conditions to ensure the reliability of reported deficits. The main findings of this paper could also assist in future efforts to improve the integrity of the adjustment process.
{"title":"Budgetary Balances Adjustments from Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?","authors":"Susana Jorge, M. Jesus, Raul M. S. Laureano","doi":"10.1111/pbaf.12208","DOIUrl":"https://doi.org/10.1111/pbaf.12208","url":null,"abstract":"European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the translation of data from Governmental Accounting (GA) into National Accounts (NA), to window‐dress the final deficit/surplus reported to EUROSTAT. The empirical research shows there are certain circumstances that might facilitate the use of GA–NA “adjustment discretion.” EU authorities must pay special attention to these conditions to ensure the reliability of reported deficits. The main findings of this paper could also assist in future efforts to improve the integrity of the adjustment process.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130634415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-09-01DOI: 10.51599/is.2018.04.03.53
V. Terziev, S. Bankov, M. Georgiev
The so-called Stability and Growth pact was created in the 1990s with the idea of imposing upon member states (MS) which were already part of the Eurozone budgetary requirements. The Eurozone countries were initially complying with said budgetary requirements, but once they were granted admission into the “euro club”, they no longer had any incentives to maintain budgetary prudency. Hence, many countries started having excessive budgetary deficits which ultimately led, inevitably, to the accrual of higher debts. This was in violation of the current Article 126 TFEU which prohibits MS from having excessive government deficits, where deficit was to be assessed based on: the ratio of the planned/actual government deficit to gross domestic product, and the ratio of government debt to gross domestic product. The exact reference values of the acceptable levels of deficit and of debt are currently found in Protocol No 12 annexed to the Treaties, which puts the bar at 3% for deficit and 60% for debt.
所谓的《稳定与增长公约》(Stability and Growth pact)是在上世纪90年代制定的，其目的是对已经属于欧元区预算要求的成员国施加压力。欧元区国家最初遵守上述预算要求，但一旦获准加入“欧元俱乐部”，它们就不再有保持预算审慎的动力。因此，许多国家开始出现过度的预算赤字，最终不可避免地导致债务增加。这违反了现行的TFEU第126条，该条款规定，根据计划/实际财政赤字与国内生产总值(gdp)的比率、政府债务与国内生产总值(gdp)的比率来评估财政赤字。可接受的赤字和债务水平的确切参考值目前可在《条约》附件第12号议定书中找到，该议定书规定赤字的标准为3%，债务的标准为60%。
{"title":"The Stability and Growth Pact: Pursuing Sound Public Finances and Coordinating Fiscal Policies in the Eu Member States","authors":"V. Terziev, S. Bankov, M. Georgiev","doi":"10.51599/is.2018.04.03.53","DOIUrl":"https://doi.org/10.51599/is.2018.04.03.53","url":null,"abstract":"The so-called Stability and Growth pact was created in the 1990s with the idea of imposing upon member states (MS) which were already part of the Eurozone budgetary requirements. The Eurozone countries were initially complying with said budgetary requirements, but once they were granted admission into the “euro club”, they no longer had any incentives to maintain budgetary prudency. Hence, many countries started having excessive budgetary deficits which ultimately led, inevitably, to the accrual of higher debts. This was in violation of the current Article 126 TFEU which prohibits MS from having excessive government deficits, where deficit was to be assessed based on: the ratio of the planned/actual government deficit to gross domestic product, and the ratio of government debt to gross domestic product. The exact reference values of the acceptable levels of deficit and of debt are currently found in Protocol No 12 annexed to the Treaties, which puts the bar at 3% for deficit and 60% for debt.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134286334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2018-08-08DOI: 10.4337/9781788978309.00014
C. Joerges, Vladimir Bogoeski, Lukas Nüse
This chapter argues that the one-sidedness of the integration process, its promotion of ever deeper economic integration, has contributed to the legitimacy crisis with which the EU is confronted at present. This crisis has, in the course of the efforts to tame the financial crisis through Europe’s new modes of economic governance, led to a de-legalisation of European rule and thereby affected the “law as such”. The argument starts with a re-construction of the tensions between “the economic” and “the social” at national level, identifying two competing constitutional traditions, namely, that of economic constitutionalism and that of the welfare state. It proceeds by giving a critical account of the “crisis law” which has transformed the European project profoundly. Finally, the chapter discusses the possible “return of the social” in three projects of different kinds. One is the “European Pillar of Social Rights” as “solemnly proclaimed by the European Parliament, the Council and the Commission” at the Social Summit in Gothenburg, Sweden, on 17 November 2017. The second is a conflict constellation of exemplary importance, namely, the Revision of the Posted Workers Directive, which has had to respond to the discrepancies between social justice within consolidated democracies and social justice between the Member States of the Union. The third is a political effort to contribute to European solidarity through a European Employment Insurance.
{"title":"Economic Constitutionalism and the 'European Social Model': Can European Law Cope with the Deepening Tensions between Economic and Social Integration after the Financial Crisis","authors":"C. Joerges, Vladimir Bogoeski, Lukas Nüse","doi":"10.4337/9781788978309.00014","DOIUrl":"https://doi.org/10.4337/9781788978309.00014","url":null,"abstract":"This chapter argues that the one-sidedness of the integration process, its promotion of ever deeper economic integration, has contributed to the legitimacy crisis with which the EU is confronted at present. This crisis has, in the course of the efforts to tame the financial crisis through Europe’s new modes of economic governance, led to a de-legalisation of European rule and thereby affected the “law as such”. The argument starts with a re-construction of the tensions between “the economic” and “the social” at national level, identifying two competing constitutional traditions, namely, that of economic constitutionalism and that of the welfare state. It proceeds by giving a critical account of the “crisis law” which has transformed the European project profoundly. Finally, the chapter discusses the possible “return of the social” in three projects of different kinds. One is the “European Pillar of Social Rights” as “solemnly proclaimed by the European Parliament, the Council and the Commission” at the Social Summit in Gothenburg, Sweden, on 17 November 2017. The second is a conflict constellation of exemplary importance, namely, the Revision of the Posted Workers Directive, which has had to respond to the discrepancies between social justice within consolidated democracies and social justice between the Member States of the Union. The third is a political effort to contribute to European solidarity through a European Employment Insurance.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117249652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In Europe, it is difficult to solve problems with international cooperation between various organizations and institutions, and is especially relevant. That places a question for coordination and interaction between the law enforcement structures, and sometimes hampers the effectiveness of counteracting the transboundary nature of the entity and assures protection for the right of the European citizens. There is need for effective protection on European citizens’ rights before the development and sub-trees on police co-operation between the EU and the Schengen.
{"title":"Operative Mode for Police Cooperation Between the Member States of the European Union","authors":"Petkov Marin, Krastev Dragomir","doi":"10.2139/ssrn.3838605","DOIUrl":"https://doi.org/10.2139/ssrn.3838605","url":null,"abstract":"In Europe, it is difficult to solve problems with international cooperation between various organizations and institutions, and is especially relevant. That places a question for coordination and interaction between the law enforcement structures, and sometimes hampers the effectiveness of counteracting the transboundary nature of the entity and assures protection for the right of the European citizens. There is need for effective protection on European citizens’ rights before the development and sub-trees on police co-operation between the EU and the Schengen.","PeriodicalId":132443,"journal":{"name":"European Economics: Political Economy & Public Economics eJournal","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129153982","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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