{"entities":{"Q2163093":{"pageid":2173836,"ns":120,"title":"Item:Q2163093","lastrevid":57511197,"modified":"2026-03-31T05:32:11Z","type":"item","id":"Q2163093","labels":{"en":{"language":"en","value":"Lifestyle taxes in the presence of profit shifting"}},"descriptions":{"en":{"language":"en","value":"scientific article; zbMATH DE number 7569998"}},"aliases":{},"claims":{"P31":[{"mainsnak":{"snaktype":"value","property":"P31","hash":"fd5912e4dab4b881a8eb0eb27e7893fef55176ad","datavalue":{"value":{"entity-type":"item","numeric-id":56887,"id":"Q56887"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$D2D8BCC4-101F-41FA-AF75-4ADA95C33E53","rank":"normal"}],"P159":[{"mainsnak":{"snaktype":"value","property":"P159","hash":"777be66188d95f4e38ca56ec4c73588d0ce4bd64","datavalue":{"value":{"text":"Lifestyle taxes in the presence of profit shifting","language":"en"},"type":"monolingualtext"},"datatype":"monolingualtext"},"type":"statement","id":"Q2163093$5C95B5EA-1722-424B-9826-327E6F9EE3F5","rank":"normal"}],"P225":[{"mainsnak":{"snaktype":"value","property":"P225","hash":"2c19148c8038a0440d0105247388bec1c44a318c","datavalue":{"value":"1497.91196","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q2163093$0DCEE172-B5CA-4C48-920B-0D64A2799603","rank":"normal"}],"P16":[{"mainsnak":{"snaktype":"value","property":"P16","hash":"c4ba09a00d66e26fdefea587a783ace063abbade","datavalue":{"value":{"entity-type":"item","numeric-id":498792,"id":"Q498792"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$18C8B5BF-9FB0-4DEB-9770-B5B2685243E7","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P16","hash":"bf00bd0aefaeabca2ef95a3d5ca7fc5381eff2d9","datavalue":{"value":{"entity-type":"item","numeric-id":2163092,"id":"Q2163092"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$DD3963FB-EA71-40DE-BF09-95FD197206DC","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P16","hash":"4546bd293d655e583067ee665537bd68b169103b","datavalue":{"value":{"entity-type":"item","numeric-id":1654108,"id":"Q1654108"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$0969FAF7-1E85-4EFA-944A-A3E6A4BCE7BF","rank":"normal"}],"P200":[{"mainsnak":{"snaktype":"value","property":"P200","hash":"4030f9d04581eadec425b9cc626e311621be08cc","datavalue":{"value":{"entity-type":"item","numeric-id":243698,"id":"Q243698"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$D1BB920C-EEA4-4F71-AA2D-1C2AD01D777F","rank":"normal"}],"P28":[{"mainsnak":{"snaktype":"value","property":"P28","hash":"b803906f970976a55a1ec0e1b8bcb05742777ca1","datavalue":{"value":{"time":"+2022-08-10T00:00:00Z","timezone":0,"before":0,"after":0,"precision":11,"calendarmodel":"http://www.wikidata.org/entity/Q1985727"},"type":"time"},"datatype":"time"},"type":"statement","id":"Q2163093$74CDDCAA-E617-4AE0-943A-210BB4E44C62","rank":"normal"}],"P226":[{"mainsnak":{"snaktype":"value","property":"P226","hash":"8870b017b691dbd9bcd9556348d62c7ddfe0d8e5","datavalue":{"value":"91B64","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q2163093$1BD0E2D3-5ACA-4C72-AC4B-62F4C6B30EB4","rank":"normal"}],"P1451":[{"mainsnak":{"snaktype":"value","property":"P1451","hash":"407c96c669e92df3ac667310edd5f1705cc5ac55","datavalue":{"value":"7569998","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q2163093$7FC3132D-EC04-43F1-857B-A06D0173DBF3","rank":"normal"}],"P1450":[{"mainsnak":{"snaktype":"value","property":"P1450","hash":"1858d89d4aaec2ca56417730fe2c8e0ab5c85bf0","datavalue":{"value":"lifestyle tax","type":"string"},"datatype":"string"},"type":"statement","id":"Q2163093$4BB7E081-FB3D-4FE2-AC61-DC191D2013B9","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"b0133fda51c37642c95ee00da0575712fe9e0387","datavalue":{"value":"multinational firm","type":"string"},"datatype":"string"},"type":"statement","id":"Q2163093$6F59FD03-8D90-4FD1-AD7F-FA0FDFA712CC","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"48dd81224062fdce41ffe173128034a767ae6897","datavalue":{"value":"profit shifting","type":"string"},"datatype":"string"},"type":"statement","id":"Q2163093$8A757294-959B-440A-ACD8-8E52C2951DAD","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1450","hash":"f495d55ca93e7d00767625357bf18af527c7f421","datavalue":{"value":"health care costs","type":"string"},"datatype":"string"},"type":"statement","id":"Q2163093$8E02CC3E-A226-401A-A564-29152E4809E3","rank":"normal"}],"P1460":[{"mainsnak":{"snaktype":"value","property":"P1460","hash":"57f7fea50d2ce1b39b695c4a1313582eed405e38","datavalue":{"value":{"entity-type":"item","numeric-id":5976449,"id":"Q5976449"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$3A8821BD-A50E-4AB3-BF9D-628204A775F8","rank":"normal"}],"P205":[{"mainsnak":{"snaktype":"value","property":"P205","hash":"8aa5acffdaa0575df08e688342015e0130b181d0","datavalue":{"value":"https://doi.org/10.1007/s00712-022-00799-3","type":"string"},"datatype":"url"},"type":"statement","id":"Q2163093$3A3CA12E-EDB2-4659-A3AB-EA7EF1534C1A","rank":"normal"}],"P388":[{"mainsnak":{"snaktype":"value","property":"P388","hash":"501a2438a1a88fa5fec00f39a23cd54b4bb8d856","datavalue":{"value":"W3166476718","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q2163093$58CB0E5D-9F8E-4AC2-85E9-9FDFF52DFAD9","rank":"normal"}],"P223":[{"mainsnak":{"snaktype":"value","property":"P223","hash":"b820fd098de75825648dec1d2aae500c9ef664cc","datavalue":{"value":{"entity-type":"item","numeric-id":5031415,"id":"Q5031415"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$39D3C1A9-6D1B-439D-BE8F-E17B6CDA0C1A","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P223","hash":"7a9f1c5c71a9c934be6bafb33c355146789d6a3b","datavalue":{"value":{"entity-type":"item","numeric-id":2765532,"id":"Q2765532"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$65B03AA2-AB88-41B0-923F-4DE01DC43CEC","rank":"normal"}],"P27":[{"mainsnak":{"snaktype":"value","property":"P27","hash":"e60955c67fb20aff439a3d190e3415b8ec11eae4","datavalue":{"value":"10.1007/S00712-022-00799-3","type":"string"},"datatype":"external-id"},"type":"statement","id":"Q2163093$1864BC25-24F4-4B7C-969E-BD0D1DA83947","rank":"normal"}],"P1643":[{"mainsnak":{"snaktype":"value","property":"P1643","hash":"2680de58138bb0f1f308761fabed76ed19efc3bf","datavalue":{"value":{"entity-type":"item","numeric-id":814833,"id":"Q814833"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"909fdfffaac6b8c759a2a07c17770e7446c30cc2","datavalue":{"value":{"amount":"+0.6959455013275146","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q2163093$2DA8D031-7BFE-4387-911B-293859A25C68","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"cc5375728292dee78912ff4c095063bd07eac3d2","datavalue":{"value":{"entity-type":"item","numeric-id":5031415,"id":"Q5031415"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"0e2266a11e9d047ead0392d20ee8743b108aab4f","datavalue":{"value":{"amount":"+0.660395622253418","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q2163093$7F5CCA5C-850A-46D5-8B59-80748285F393","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"3e9d59c63d158a60d6b71e45d27b90e641a50695","datavalue":{"value":{"entity-type":"item","numeric-id":3166559,"id":"Q3166559"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"0a517ea894e2c3719d8c3132053cc056fb88a343","datavalue":{"value":{"amount":"+0.6537696719169617","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q2163093$60D16DDC-48B0-4A4E-BBA8-AFE73A0BD9AA","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"a0355145c1c5c37fa168d0f4bf21981a4d63772a","datavalue":{"value":{"entity-type":"item","numeric-id":2292755,"id":"Q2292755"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"a92cce3b7023a9a84c1272a01e151e76ef445cc2","datavalue":{"value":{"amount":"+0.6529111862182617","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q2163093$5AC5FA45-F545-4D05-BF6D-8F19E9FB730B","rank":"normal"},{"mainsnak":{"snaktype":"value","property":"P1643","hash":"1d247293cadc2c38b2a2ea1e505602a6606ece9f","datavalue":{"value":{"entity-type":"item","numeric-id":1606366,"id":"Q1606366"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","qualifiers":{"P1659":[{"snaktype":"value","property":"P1659","hash":"afee0ea4b34a47f7fd081e0c70ee42f3c0b26f8f","datavalue":{"value":{"amount":"+0.6379829049110413","unit":"1"},"type":"quantity"},"datatype":"quantity"}],"P1660":[{"snaktype":"value","property":"P1660","hash":"a327a09ea0305e98d5cf33bd4036320e19f2aed0","datavalue":{"value":{"entity-type":"item","numeric-id":6821328,"id":"Q6821328"},"type":"wikibase-entityid"},"datatype":"wikibase-item"}]},"qualifiers-order":["P1659","P1660"],"id":"Q2163093$CB3C2F1A-2105-411F-A9D9-0144349A6B30","rank":"normal"}],"P163":[{"mainsnak":{"snaktype":"value","property":"P163","hash":"45fcd4163b5f33e6e8c784f5522d7246c0a1a61e","datavalue":{"value":{"entity-type":"item","numeric-id":57056,"id":"Q57056"},"type":"wikibase-entityid"},"datatype":"wikibase-item"},"type":"statement","id":"Q2163093$86F713BD-17B6-450A-8D6B-0783F4E682F8","rank":"normal"}]},"sitelinks":{"mardi":{"site":"mardi","title":"Publication:2163093","badges":[],"url":"https://portal.mardi4nfdi.de/wiki/Publication:2163093"}}}}}