Class information for:
Level 1: CORPORATE TAXATION//BUSINESS TAXAT//FORMULA APPORTIONMENT

Basic class information
ID Publications Average number
of references		 Avg. shr. active
ref. in WoS
6588 1397 35.4 33%


Bar chart of Publication_year

Last years might be incomplete

Classes in level above (level 2)


ID, lev.
above		 Publications Label for level above
900 10628 NATIONAL TAX JOURNAL//TAX COMPETITION//INTERNATIONAL TAX AND PUBLIC FINANCE

Terms with highest relevance score


Rank Term Type of term Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 CORPORATE TAXATION Author keyword 58 64% 4% 57
2 BUSINESS TAXAT Address 50 65% 3% 47
3 FORMULA APPORTIONMENT Author keyword 49 94% 1% 17
4 INCOME SHIFTING Author keyword 33 77% 2% 23
5 INTERNATIONAL TAXATION Author keyword 33 64% 2% 32
6 TAX HAVENS Author keyword 28 68% 2% 25
7 NATIONAL TAX JOURNAL Journal 28 13% 14% 195
8 PROFIT SHIFTING Author keyword 23 72% 1% 18
9 TRANSFER PRICING Author keyword 23 40% 3% 44
10 TAX AVOIDANCE Author keyword 22 42% 3% 40

Web of Science journal categories

Author Key Words


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class		 LCSH search Wikipedia search
1 CORPORATE TAXATION 58 64% 4% 57 Search CORPORATE+TAXATION Search CORPORATE+TAXATION
2 FORMULA APPORTIONMENT 49 94% 1% 17 Search FORMULA+APPORTIONMENT Search FORMULA+APPORTIONMENT
3 INCOME SHIFTING 33 77% 2% 23 Search INCOME+SHIFTING Search INCOME+SHIFTING
4 INTERNATIONAL TAXATION 33 64% 2% 32 Search INTERNATIONAL+TAXATION Search INTERNATIONAL+TAXATION
5 TAX HAVENS 28 68% 2% 25 Search TAX+HAVENS Search TAX+HAVENS
6 PROFIT SHIFTING 23 72% 1% 18 Search PROFIT+SHIFTING Search PROFIT+SHIFTING
7 TRANSFER PRICING 23 40% 3% 44 Search TRANSFER+PRICING Search TRANSFER+PRICING
8 TAX AVOIDANCE 22 42% 3% 40 Search TAX+AVOIDANCE Search TAX+AVOIDANCE
9 TAX AGGRESSIVENESS 21 78% 1% 14 Search TAX+AGGRESSIVENESS Search TAX+AGGRESSIVENESS
10 BOOK TAX DIFFERENCES 18 67% 1% 16 Search BOOK+TAX+DIFFERENCES Search BOOK+TAX+DIFFERENCES

Key Words Plus


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 FORMULA APPORTIONMENT 32 88% 1% 15
2 INTERNATIONAL TAXATION 23 76% 1% 16
3 NEUTRAL BUSINESS TAX 23 74% 1% 17
4 CORPORATE INCOME TAX 19 80% 1% 12
5 LAW ASYMMETRIES 18 83% 1% 10
6 LESS HARMFUL 18 89% 1% 8
7 COMPETITION LESS HARMFUL 17 68% 1% 15
8 TRANSFER PRICING RULES 17 100% 1% 8
9 HAVENS 15 88% 1% 7
10 TAX HAVENS 13 80% 1% 8

Journals


Rank Web of Science journal category Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 NATIONAL TAX JOURNAL 28 13% 14% 195
2 INTERNATIONAL TAX AND PUBLIC FINANCE 13 14% 6% 87
3 FINANZARCHIV 8 17% 3% 41

Reviews


Title Publ. year Cit. Active
references		 % act. ref.
to same field
FDI AND TAXATION: A META-STUDY 2011 18 56 43%
CORPORATE TAX INCIDENCE: REVIEW OF GENERAL EQUILIBRIUM ESTIMATES AND ANALYSIS 2013 8 10 40%
The Mirrlees Review: Conclusions and Recommendations for Reform 2011 4 1 100%
Tax competition: a literature review 2011 12 51 45%
Can capital income taxes survive? And should they? 2007 17 48 63%
The taxing task of taxing transnationals 2001 45 42 62%
The Design of Capital Income Taxation: Reflections on the Mirrlees Review 2011 2 11 91%
Globalization, tax competition, and the fiscal crisis of the welfare state 2000 55 43 42%
The ''original intent'' of US international taxation 1997 27 5 80%
Tax treaties and foreign direct investment: Potential versus performance 2004 29 31 61%

Address terms


Rank Address term Relevance score
(tfidf)		 Class's shr.
of term's tot.
occurrences		 Shr. of publ.
in class containing
term		 Num. of
publ. in
class
1 BUSINESS TAXAT 50 65% 3.4% 47
2 PUBL ECON 1 15 88% 0.5% 7
3 DISCIPLINE ACCOUNTING INFORMAT SYST 6 80% 0.3% 4
4 ACCOUNTING TAXAT 3 40% 0.4% 6
5 OFF TAX ANAL 2 17% 0.9% 13
6 FGN HSG 2 50% 0.2% 3
7 SEMINAR ECON POLICY 2 36% 0.3% 4
8 LEHRSTUHLS BETRIEBSWIRT AFTSLEHRE 2 43% 0.2% 3
9 OFF TAX POLICY 1 31% 0.3% 4
10 IFF HSG 1 38% 0.2% 3

Related classes at same level (level 1)


Rank Relatedness score Related classes
1 0.0000192032 TAX COMPETITION//FISCAL FEDERALISM//CAPITAL TAX COMPETITION
2 0.0000178111 CAPITAL GAINS TAXATION//ASSET LOCATION//TAX ARBITRAGE
3 0.0000130591 TAXES//JOURNAL OF CORPORATE TAXATION//JOURNAL OF REAL ESTATE TAXATION
4 0.0000108552 INTERNET TAXATION//ELECTRONIC MEDIATION//INTERNET TAX FREEDOM ACT
5 0.0000103320 CAPITAL STRUCTURE//PECKING ORDER THEORY//TRADE OFF THEORY
6 0.0000076574 TAX EVASION//TAX COMPLIANCE//TAX MORALE
7 0.0000075327 FIRM RELOCATION//LOCATION DETERMINANTS//FDI LOCATION
8 0.0000071987 CASH HOLDINGS//FINANCIAL CONSTRAINTS//FINANCING CONSTRAINTS
9 0.0000070758 DYNAMIC CONTRACTS//OPTIMAL TAXATION//TAX SMOOTHING
10 0.0000065385 PAYOUT POLICY//SHARE REPURCHASES//DIVIDENDS