This paper discusses the implications of capital allowances for companies’ income tax purposes in Nigeria. Capital allowance scheme is one of the potentials for improving tax revenue generation in Nigeria. It is a latent value adding mechanism to a business, and a form of based erosion tax sharing (BETS) model that depletes expected tax effect on a business and shifts it to the taxpayer for incurring qualifying expenditure in respect of certain assets. It is an inbuilt expansionary tax fiscal policy that has the capacity to boost economic growth and prosperity. Yet, this scheme over time has been undermined, misused and abused by the relevant quarters. This study tends to rekindle the need and opportunity available in religious implementation of capital allowance regime. It is an investment and industrial output growth; and when it is properly employed, industries will grow to prosperity. In addition to its benefits, it complements the effort of the government in attracting foreign direct investments and to attaining national economic objectives. This paper employs descriptive study and secondary data collection methods to examine the conceptual and regulatory provisions, among other issues concerning the system of capital allowance. Findings from the study confirm that effective implementation of capital allowance scheme can deepen tax compliance culture, increase tax revenue performance and enhance investment in productive non-current assets of companies in Nigeria. Also, it affirms a clear distinction between capital allowance and capital gains tax for companies as well as deducts that there is a reducing effect of different forms of capital allowances on arriving at total profits for company income tax purposes in Nigeria, except for balancing charges. Hence, it is just and reasonable to conclude that a strong and positive connection does exist between capital allowance and tax compliance, tax revenue collection and economic growth and prosperity in Nigeria. Among other recommendations, this paper proposes that management of relevant tax authority should put stringent measures to ensure that all capital allowances claimable are verifiable, justifiable and reasonable as well as meet the regulatory conditions as provided by the extant tax legislations.
{"title":"Capital Allowance and Companies Income Tax Act in Nigeria","authors":"K. Nwonyuku","doi":"10.2139/ssrn.3434959","DOIUrl":"https://doi.org/10.2139/ssrn.3434959","url":null,"abstract":"This paper discusses the implications of capital allowances for companies’ income tax purposes in Nigeria. Capital allowance scheme is one of the potentials for improving tax revenue generation in Nigeria. It is a latent value adding mechanism to a business, and a form of based erosion tax sharing (BETS) model that depletes expected tax effect on a business and shifts it to the taxpayer for incurring qualifying expenditure in respect of certain assets. It is an inbuilt expansionary tax fiscal policy that has the capacity to boost economic growth and prosperity. Yet, this scheme over time has been undermined, misused and abused by the relevant quarters. This study tends to rekindle the need and opportunity available in religious implementation of capital allowance regime. It is an investment and industrial output growth; and when it is properly employed, industries will grow to prosperity. In addition to its benefits, it complements the effort of the government in attracting foreign direct investments and to attaining national economic objectives. This paper employs descriptive study and secondary data collection methods to examine the conceptual and regulatory provisions, among other issues concerning the system of capital allowance. Findings from the study confirm that effective implementation of capital allowance scheme can deepen tax compliance culture, increase tax revenue performance and enhance investment in productive non-current assets of companies in Nigeria. Also, it affirms a clear distinction between capital allowance and capital gains tax for companies as well as deducts that there is a reducing effect of different forms of capital allowances on arriving at total profits for company income tax purposes in Nigeria, except for balancing charges. Hence, it is just and reasonable to conclude that a strong and positive connection does exist between capital allowance and tax compliance, tax revenue collection and economic growth and prosperity in Nigeria. Among other recommendations, this paper proposes that management of relevant tax authority should put stringent measures to ensure that all capital allowances claimable are verifiable, justifiable and reasonable as well as meet the regulatory conditions as provided by the extant tax legislations.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122013767","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 chapter sets out the growing importance of private equity for Singapore’s economy and provides an overview of the existing regulatory framework governing private equity in Singapore. It outlines the present legal structures and tax policies and highlights their inadequacy in encouraging fund managers to domicile the funds in Singapore. Thereafter, this chapter recognizes several promising legislative and regulatory developments that will bolster Singapore’s position as an onshore hub for private equity funds if such developments were actualized. It also proposes further reforms that will improve the operating environment for private equity funds such as introducing more liberal tax policies and modifying the limited partnership structure.
{"title":"Private Equity in Singapore","authors":"Lin Lin","doi":"10.2139/SSRN.3341791","DOIUrl":"https://doi.org/10.2139/SSRN.3341791","url":null,"abstract":"This chapter sets out the growing importance of private equity for Singapore’s economy and provides an overview of the existing regulatory framework governing private equity in Singapore. It outlines the present legal structures and tax policies and highlights their inadequacy in encouraging fund managers to domicile the funds in Singapore. Thereafter, this chapter recognizes several promising legislative and regulatory developments that will bolster Singapore’s position as an onshore hub for private equity funds if such developments were actualized. It also proposes further reforms that will improve the operating environment for private equity funds such as introducing more liberal tax policies and modifying the limited partnership structure.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"05 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127192093","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}
The C.D. Howe Institute’s Shadow Federal Budget for 2019 looks past the overspending and deficits the federal government has adopted as its fiscal signature since its election in 2015. Instead, our focus is on ensuring the competitiveness and dynamism of the Canadian economy in the near and medium-term, setting the stage for a return to surpluses during the next Parliament. This Shadow Budget would improve tax competitiveness in the near term and lay the groundwork for a much-needed modernization of the tax system in the years ahead. It would enhance Canadians’ educational, labour-market and retirement prospects. It would facilitate international trade, invest in core federal infrastructure and reduce red tape. And, critically, it would improve fiscal accountability, contain spending and assure Canadians that their federal government is on a return to budget balance.
{"title":"Less Debt, More Growth: A Shadow Federal Budget for 2019","authors":"W. Robson, A. Laurin","doi":"10.2139/SSRN.3330805","DOIUrl":"https://doi.org/10.2139/SSRN.3330805","url":null,"abstract":"The C.D. Howe Institute’s Shadow Federal Budget for 2019 looks past the overspending and deficits the federal government has adopted as its fiscal signature since its election in 2015. Instead, our focus is on ensuring the competitiveness and dynamism of the Canadian economy in the near and medium-term, setting the stage for a return to surpluses during the next Parliament. This Shadow Budget would improve tax competitiveness in the near term and lay the groundwork for a much-needed modernization of the tax system in the years ahead. It would enhance Canadians’ educational, labour-market and retirement prospects. It would facilitate international trade, invest in core federal infrastructure and reduce red tape. And, critically, it would improve fiscal accountability, contain spending and assure Canadians that their federal government is on a return to budget balance.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114994587","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}
The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption.
Tax law has been at the vanguard of this phenomenon. The massive amount of regulation and data that is a feature of tax practice rendered it an early candidate for technological intrusion.
This paper explores the inroads by technology into Australian tax practice in the last two decades. While initial activities focused on enforcement and compliance, with the development of machine learning and artificial intelligent the age of the smart computer assistant has arrived. The first tax case to consider the implications of a “not so smart” computer has also had to be decided.
{"title":"Tax Law and Technology in Australia","authors":"Justin Dabner","doi":"10.2139/SSRN.3253400","DOIUrl":"https://doi.org/10.2139/SSRN.3253400","url":null,"abstract":"The “technological revolution” is influencing almost all aspects of our lives. Certainly the law has not been immune from its influence. Legal practice in Australia is currently undergoing a major disruption. <br><br>Tax law has been at the vanguard of this phenomenon. The massive amount of regulation and data that is a feature of tax practice rendered it an early candidate for technological intrusion. <br><br>This paper explores the inroads by technology into Australian tax practice in the last two decades. While initial activities focused on enforcement and compliance, with the development of machine learning and artificial intelligent the age of the smart computer assistant has arrived. The first tax case to consider the implications of a “not so smart” computer has also had to be decided.<br>","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128565677","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 study analyzes the tax morals of the Brazilian citizen, aiming to measure its level, as well as if there is a difference of the tax morals in the sociodemographic characteristics. Tax morale is an important determinant of compliance with tax legislation, so measure it and evaluate each aspect that determines it allows to strategize and ensure better fiscal conformity. The period of the survey was between the months of May and August of the year 2017, with 679 participants. The questionnaire adapted from the work of Torgler, Schaffner and MacIntyre (2007) and with multiple choice objective questions allowed the collection of data from individuals, and was applied indirectly, electronically, validated by the use of the alpha coefficient of Crombach. The results showed in medium terms a perception neutral or partially contrary to the practice of tax evasion. As far as gender is concerned, the results indicate that women generally have higher tax morals than men; As far as religion is concerned, it has been demonstrated that spiritists have higher tax morals compared to participants who have declared other religions; As far as education is concerned, it was realized that the higher the formal education, the higher the tax moral. It is concluded that the results obtained are relevant and meaningful, and certainly help to better understand the challenge of tax compliance, as well as subsidize new investigations on the subject, given the theoretical and social relevance, and the unprecedent research in Brazil.
{"title":"Tax Morals and the Brazilian Citizen: Empirical Study","authors":"Antonio Lopo Martinez, Marcelo Lopes Bello Coelho","doi":"10.2139/ssrn.3327772","DOIUrl":"https://doi.org/10.2139/ssrn.3327772","url":null,"abstract":"This study analyzes the tax morals of the Brazilian citizen, aiming to measure its level, as well as if there is a difference of the tax morals in the sociodemographic characteristics. Tax morale is an important determinant of compliance with tax legislation, so measure it and evaluate each aspect that determines it allows to strategize and ensure better fiscal conformity. The period of the survey was between the months of May and August of the year 2017, with 679 participants. The questionnaire adapted from the work of Torgler, Schaffner and MacIntyre (2007) and with multiple choice objective questions allowed the collection of data from individuals, and was applied indirectly, electronically, validated by the use of the alpha coefficient of Crombach. The results showed in medium terms a perception neutral or partially contrary to the practice of tax evasion. As far as gender is concerned, the results indicate that women generally have higher tax morals than men; As far as religion is concerned, it has been demonstrated that spiritists have higher tax morals compared to participants who have declared other religions; As far as education is concerned, it was realized that the higher the formal education, the higher the tax moral. It is concluded that the results obtained are relevant and meaningful, and certainly help to better understand the challenge of tax compliance, as well as subsidize new investigations on the subject, given the theoretical and social relevance, and the unprecedent research in Brazil.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"118 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128169864","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}
Appendix is available at: https://ssrn.com/abstract=3322092 We examine recent survey data from California to investigate smokers’ responses to an increase in cigarette excise-tax rates. We estimate how tax avoidance and the economic crimes of tax evasion and illicit trade in tobacco products (ITTP) changed from 2017 to 2018, during which time the tax rose by $2/pack. The prevalence of each suspicious outcome or illicit activity examined rose markedly after the tax increase—by anywhere from 11% to 331%. We examine how such behaviors correlate with demographic, economic, and attitudinal factors. Some 63% of those still smoking in 2018 acted in ways that undermine, at least partially, the public health rationale for raising tobacco taxes. On the other hand, 66% say they reduced their nicotine use or substituted the use of less harmful delivery systems for cigarette smoking. About 44% of smokers engaged in some legal tax-avoiding behavior in the previous year, 15% evaded taxes through cross-border purchases, and 27% bought untaxed cigarettes in the state in the past month. (These behaviors overlapped substantially.) There is a much lower incidence of counterfeit product and sales of single cigarettes. Smokers who roll their own cigarettes, e-cigarette users, younger smokers, and those with more income and education are all more likely to engage in at least some of the suspect market behaviors examined. The driving time to the nearest cross-border retail locations is significantly associated with tax avoidance and evasion. However, respondents’ attitudes and moral sentiments appear to be more important predictors of suspect and illicit behavior. The results suggest that the tax increase led to significant amounts of adaptive behavior by smokers that likely reduced the intended health benefits of that policy change.
{"title":"Tax Evasion and Illicit Cigarettes in California: Part IV— Smokers’ Behavioral and Market Responses to a Tax Increase","authors":"J. Prieger, Jonathan Kulick","doi":"10.2139/ssrn.3322095","DOIUrl":"https://doi.org/10.2139/ssrn.3322095","url":null,"abstract":"Appendix is available at: https://ssrn.com/abstract=3322092 We examine recent survey data from California to investigate smokers’ responses to an increase in cigarette excise-tax rates. We estimate how tax avoidance and the economic crimes of tax evasion and illicit trade in tobacco products (ITTP) changed from 2017 to 2018, during which time the tax rose by $2/pack. The prevalence of each suspicious outcome or illicit activity examined rose markedly after the tax increase—by anywhere from 11% to 331%. We examine how such behaviors correlate with demographic, economic, and attitudinal factors. Some 63% of those still smoking in 2018 acted in ways that undermine, at least partially, the public health rationale for raising tobacco taxes. On the other hand, 66% say they reduced their nicotine use or substituted the use of less harmful delivery systems for cigarette smoking. About 44% of smokers engaged in some legal tax-avoiding behavior in the previous year, 15% evaded taxes through cross-border purchases, and 27% bought untaxed cigarettes in the state in the past month. (These behaviors overlapped substantially.) There is a much lower incidence of counterfeit product and sales of single cigarettes. Smokers who roll their own cigarettes, e-cigarette users, younger smokers, and those with more income and education are all more likely to engage in at least some of the suspect market behaviors examined. The driving time to the nearest cross-border retail locations is significantly associated with tax avoidance and evasion. However, respondents’ attitudes and moral sentiments appear to be more important predictors of suspect and illicit behavior. The results suggest that the tax increase led to significant amounts of adaptive behavior by smokers that likely reduced the intended health benefits of that policy change.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125498361","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 seeks to analyze the basis of Retrospective legislation in India focusing specifically on the area of Tax law and seeks to unearth the rich case law on the subject and the sort of constitutional checks placed upon it. The paper will first introduce the concept of retrospective tax and pose questions as to what possible checks and balances can be placed upon it. Then it will move on to the rich case history of retrospective tax statutes and how they have been interpreted by the judiciary to be either constitutionally valid or invalid paying special importance to the considerations that the judiciary had when they examined these statutes. Then we will look at specific instances when a particular retrospective amendment is held to be valid or invalid, noting the specific principles or logic deployed by courts in them. Finally, we will conclude with the current trends with regards to retrospective applications.
{"title":"Retrospectivity in Taxation in India : A Judicial & Constitutional Analysis","authors":"P. Karthikeyan","doi":"10.2139/ssrn.3782726","DOIUrl":"https://doi.org/10.2139/ssrn.3782726","url":null,"abstract":"This paper seeks to analyze the basis of Retrospective legislation in India focusing specifically on the area of Tax law and seeks to unearth the rich case law on the subject and the sort of constitutional checks placed upon it. The paper will first introduce the concept of retrospective tax and pose questions as to what possible checks and balances can be placed upon it. Then it will move on to the rich case history of retrospective tax statutes and how they have been interpreted by the judiciary to be either constitutionally valid or invalid paying special importance to the considerations that the judiciary had when they examined these statutes. Then we will look at specific instances when a particular retrospective amendment is held to be valid or invalid, noting the specific principles or logic deployed by courts in them. Finally, we will conclude with the current trends with regards to retrospective applications.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126624377","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 summarizes the proposed "base erosion and anti-abuse tax" ("BEAT") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.
{"title":"The Proposed BEAT Regulations","authors":"David S. Miller, Sean Webb","doi":"10.2139/ssrn.3308876","DOIUrl":"https://doi.org/10.2139/ssrn.3308876","url":null,"abstract":"This paper summarizes the proposed \"base erosion and anti-abuse tax\" (\"BEAT\") regulations that were released by the Internal Revenue Service and the Treasury Department on December 13, 2018.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124133465","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 is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the issue and perspectives for future. The author has found that over a period of time, progressive economies try to reduce tax rates, reduce number of tax payments, reduce number of time required on issues relating to tax compliances and simplify and computerize tax compliances, which create a better business environment. The author contend that there is a need to re-examine present tax system, present business system and present framework. They suggest a system which can promote and develop small and cottage industries and enable smaller business entrepreneurs to survive and grow. The author contends that there should be digital transactions using m-commerce and there should be transaction tax to encourage people to save and invest.
{"title":"Integrating Public Finance with Human Behaviour and Inclusive Growth – Case Study on Indian Tax System","authors":"T. Jain","doi":"10.2139/ssrn.3308553","DOIUrl":"https://doi.org/10.2139/ssrn.3308553","url":null,"abstract":"This is a conceptual paper, the author discusses some fundamental assumptions regarding taxation. These assumptions need to be re-examined. The author has carried out a survey of fifty professionals in the field of tax administrations and based on discussions with them tried to identify the issue and perspectives for future. The author has found that over a period of time, progressive economies try to reduce tax rates, reduce number of tax payments, reduce number of time required on issues relating to tax compliances and simplify and computerize tax compliances, which create a better business environment. The author contend that there is a need to re-examine present tax system, present business system and present framework. They suggest a system which can promote and develop small and cottage industries and enable smaller business entrepreneurs to survive and grow. The author contends that there should be digital transactions using m-commerce and there should be transaction tax to encourage people to save and invest.","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125405665","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}
The paper searches literature for the treatment of "Tax Justice" or "justice of taxation" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of "tax justice". Paper 3 of six papers dealing with the context for understanding the concept of "tax justice".
{"title":"Tax Justice - Justice of Taxation","authors":"J. Alt","doi":"10.2139/ssrn.3277534","DOIUrl":"https://doi.org/10.2139/ssrn.3277534","url":null,"abstract":"The paper searches literature for the treatment of \"Tax Justice\" or \"justice of taxation\" and finds that there is not much work done so far. In turn, it develops some criteria and norms based on Catholic Social Teaching and argues, that it makes pragmatically more sense to remove injustice in present taxation than developing an ideal of \"tax justice\". Paper 3 of six papers dealing with the context for understanding the concept of \"tax justice\".","PeriodicalId":330166,"journal":{"name":"Law & Society: Public Law - Tax eJournal","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132746004","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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