Add wos sample results library

02-data/intermediate/wos_sample/3fdff945638ba9c7f2230e77c852b674-belozyorov-sergey/info.yaml

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+abstract: 'We analyze the main features of current personal income tax system in
+
+  Japan and Korea. Both countries have progressive personal income tax
+
+  schedules. Individual income tax rate in Japan exceeds average for Asian
+
+  countries almost by 26\%, while Korean personal income tax rate exceeds
+
+  average by 10\%. The calculated indices for the overall tax wedge and
+
+  its components in Korea and Japan allowed us to determine that in Japan
+
+  the progressivity of personal income tax rate and overall tax wedge are
+
+  lower than OECD average, while in Korea these values are higher than
+
+  OECD average, due to targeted provisions for low incomes in Korea. The
+
+  regression analysis showed that in Japan only labor force participation
+
+  rate influences on the labor productivity, while in Korea the latter is
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+  influenced additionally by labor freedom index, determining quality of
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+  labor market institutions. It can be explained by different trends,
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+  related to the digital transformation, specifics of the long-term
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+  employment and wage schedules, and by different levels of labor market
+
+  inequality.'
+affiliation: 'Belozyorov, S (Corresponding Author), St Petersburg State Univ, Lab
+  Asian Econ Studies, St Petersburg, Russia.
+
+  Belozyorov, Sergey, St Petersburg State Univ, Lab Asian Econ Studies, St Petersburg,
+  Russia.'
+author: Belozyorov, Sergey
+author-email: beliksa@mail.ru
+author_list:
+- family: Belozyorov
+  given: Sergey
+booktitle: 'PROCEEDINGS OF THE 22ND INTERNATIONAL CONFERENCE CURRENT TRENDS IN
+
+  PUBLIC SECTOR RESEARCH'
+da: '2023-09-28'
+editor: Dvorakova, P and Baisa, B
+files: []
+isbn: 978-80-210-8924-2
+issn: 2336-1239
+keywords: 'personal income tax; tax wedge; labor productivity; labor freedom index;
+
+  progressivity'
+language: English
+note: '22nd International Conference on Current Trends in Public Sector
+
+  Research, Slapanice, CZECH REPUBLIC, JAN 18-19, 2018'
+number-of-cited-references: '16'
+orcid-numbers: Belozerov, Sergei A/0000-0001-8711-2192
+pages: 108-115
+papis_id: 09fa050d5715c34b20f0d05c90df177b
+ref: Belozyorov2018taxationlabor
+researcherid-numbers: Belozerov, Sergei A/M-3601-2015
+series: Current Trends in Public Sector Research
+times-cited: '1'
+title: 'Taxation of Labor Income in Japan and Republic of Korea: a Comparative Study'
+type: Proceedings Paper
+unique-id: WOS:000571708800013
+usage-count-last-180-days: '0'
+usage-count-since-2013: '1'
+web-of-science-categories: Social Issues; Social Sciences, Interdisciplinary
+year: '2018'