Class information for:
Level 1: TAXES//JOURNAL OF TAXATION//JOURNAL OF CORPORATE TAXATION

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
13193 855 59.8 12%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
92 3       ECONOMICS//INDUSTRIAL RELATIONS & LABOR//ECON 76627
432 2             ECONOMICS//JOURNAL OF PUBLIC ECONOMICS//NATIONAL TAX JOURNAL 16363
13193 1                   TAXES//JOURNAL OF TAXATION//JOURNAL OF CORPORATE TAXATION 855

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 TAXES journal 1184308 8% 47% 71
2 JOURNAL OF TAXATION journal 306253 8% 13% 68
3 JOURNAL OF CORPORATE TAXATION journal 179240 2% 31% 16
4 JOURNAL OF REAL ESTATE TAXATION journal 177987 2% 28% 18
5 NATIONAL TAX JOURNAL journal 113523 8% 5% 69
6 LAW WoSSC 95291 62% 1% 531
7 HARVARD JOURNAL ON LEGISLATION journal 89034 4% 7% 35
8 BRITISH TAX REVIEW journal 84640 1% 30% 8
9 TAX LAW POLICY address 80351 0% 75% 3
10 PROGRAM LAW ECON address 71425 0% 100% 2

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 Law 95291 62% 1% 531
2 Business, Finance 35388 30% 0% 259
3 Economics 3053 21% 0% 179
4 Public Administration 234 2% 0% 16
5 International Relations 101 2% 0% 14
6 Business 36 2% 0% 13
7 Social Issues 19 1% 0% 5
8 Ethics 17 1% 0% 5
9 Political Science 11 1% 0% 9
10 Social Sciences, Interdisciplinary 3 1% 0% 5

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 TAX LAW POLICY 80351 0% 75% 3
2 PROGRAM LAW ECON 71425 0% 100% 2
3 ONEILL HLTH LAW 47615 0% 67% 2
4 LAW 38408 21% 1% 181
5 ABA TAX SECT 35712 0% 100% 1
6 DEMOCRAT STAFF 35712 0% 100% 1
7 ESTATE GIFT TAXES COMM 35712 0% 100% 1
8 FED TAX CLIN 35712 0% 100% 1
9 GOVERNANCE PUBL POLICY EARCH 35712 0% 100% 1
10 HUMPHREY PUBL AFFAIRS LAW 35712 0% 100% 1

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 TAXES 1184308 8% 47% 71
2 JOURNAL OF TAXATION 306253 8% 13% 68
3 JOURNAL OF CORPORATE TAXATION 179240 2% 31% 16
4 JOURNAL OF REAL ESTATE TAXATION 177987 2% 28% 18
5 NATIONAL TAX JOURNAL 113523 8% 5% 69
6 HARVARD JOURNAL ON LEGISLATION 89034 4% 7% 35
7 BRITISH TAX REVIEW 84640 1% 30% 8
8 SOUTHERN CALIFORNIA LAW REVIEW 12900 2% 2% 21
9 TEXAS LAW REVIEW 12894 3% 2% 22
10 UCLA LAW REVIEW 9514 2% 2% 17

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 CASH FLOW TAXATION 47615 0% 67% 2 Search CASH+FLOW+TAXATION Search CASH+FLOW+TAXATION
2 ACCRUAL TAX 35712 0% 100% 1 Search ACCRUAL+TAX Search ACCRUAL+TAX
3 ACTION OF RENDERING OF ACCOUNTS 35712 0% 100% 1 Search ACTION+OF+RENDERING+OF+ACCOUNTS Search ACTION+OF+RENDERING+OF+ACCOUNTS
4 ADVANCE CORPORATION TAX 35712 0% 100% 1 Search ADVANCE+CORPORATION+TAX Search ADVANCE+CORPORATION+TAX
5 BUSINESS TAX REFORM 35712 0% 100% 1 Search BUSINESS+TAX+REFORM Search BUSINESS+TAX+REFORM
6 CAPITAIL GAINS TAXES 35712 0% 100% 1 Search CAPITAIL+GAINS+TAXES Search CAPITAIL+GAINS+TAXES
7 EXECUTIONS LAW 35712 0% 100% 1 Search EXECUTIONS+LAW Search EXECUTIONS+LAW
8 FEDERAL BUDGET PROCESSES 35712 0% 100% 1 Search FEDERAL+BUDGET+PROCESSES Search FEDERAL+BUDGET+PROCESSES
9 FORMULAIC TAXATION 35712 0% 100% 1 Search FORMULAIC+TAXATION Search FORMULAIC+TAXATION
10 MARK TO MARKET TAXATION 35712 0% 100% 1 Search MARK+TO+MARKET+TAXATION Search MARK+TO+MARKET+TAXATION

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref.
in cl.		 Shr. of ref. in
cl.		 Citations
1 MCCAFFERY, EJ , (2005) A NEW UNDERSTANDING OF TAX.MICHIGAN LAW REVIEW. VOL. 103. ISSUE 5. P. 807-938 33 57% 12
2 BENSHALOM, I , STEAD, K , (2010) VALUES AND (MARKET) VALUATIONS: A CRITIQUE OF THE ENDOWMENT TAX CONSENSUS.NORTHWESTERN UNIVERSITY LAW REVIEW. VOL. 104. ISSUE 4. P. 1511 -1558 21 64% 1
3 OSOFSKY, L , (2013) WHO'S NAUGHTY AND WHO'S NICE? FRICTIONS, SCREENING, AND TAX LAW DESIGN.BUFFALO LAW REVIEW. VOL. 61. ISSUE 5. P. 1057 -1118 24 44% 3
4 LEDERMAN, L , (2010) W(H)ITHER ECONOMIC SUBSTANCE?.IOWA LAW REVIEW. VOL. 95. ISSUE 2. P. 389-444 12 92% 4
5 PERONI, RJ , (1988) A POLICY CRITIQUE OF THE SECTION-469 PASSIVE LOSS RULES.SOUTHERN CALIFORNIA LAW REVIEW. VOL. 62. ISSUE 1. P. 1-104 26 93% 11
6 SIMS, TS , (1994) DEBT, ACCELERATED DEPRECIATION, AND THE TALE OF A TEAKETTLE - TAX-SHELTER ABUSE RECONSIDERED.UCLA LAW REVIEW. VOL. 42. ISSUE 2. P. 263-376 20 91% 2
7 SPECK, SG , (2016) THE SOCIAL BOUNDARIES OF CORPORATE TAXATION.FORDHAM LAW REVIEW. VOL. 84. ISSUE 6. P. 2583 -2606 13 65% 1
8 KNOLL, MS , (1994) DESIGNING A HYBRID INCOME-CONSUMPTION TAX.UCLA LAW REVIEW. VOL. 41. ISSUE 7. P. 1791-1860 20 87% 3
9 LIVINGSTON, MA , (1998) REINVENTING TAX SCHOLARSHIP: LAWYERS, ECONOMISTS, AND THE ROLE OF THE LEGAL ACADEMY.CORNELL LAW REVIEW. VOL. 83. ISSUE 2. P. 365 -436 32 45% 13
10 SCHIZER, DM , (1998) REALIZATION AS SUBSIDY.NEW YORK UNIVERSITY LAW REVIEW. VOL. 73. ISSUE 5. P. 1549 -1626 23 59% 11

Classes with closest relation at Level 1


Rank Class id link
1 22825 DUAL INCOME TAXATION//NATIONAL TAX JOURNAL//DUAL INCOME TAX
2 35965 DIGITAL RITUAL//FARMVILLE//HEAD LAW
3 36007 ALBERTA HEALTHY LIVING NETWORK//BIONLARKERS//CHRONIC DISEASE PREVENTION AND CONTROL
4 28243 CAPITAL GAINS TAXATION//LOCK IN EFFECT//CAPITAL GAIN TAXATION
5 36503 TELEOLOGICAL ARGUMENTATION//PRAGMATIC ARGUMENTATION//A CONTRARIO ARGUMENT
6 22944 JOURNAL OF TAXATION//TAXES//OFF FED TAX SERV
7 22859 JOURNAL OF TAXATION//SALES TAX//CAPACITY ASSURANCE PLANNING
8 9740 TAX EVASION//TAX COMPLIANCE//TAX MORALE
9 21933 CHARITABLE GIVING//PHILANTHROPY//GIVING
10 34737 ALDERMANIC BILL//BRIC WORLD//CHUANG HUA

Go to start page