Class information for:
Level 1: DUAL INCOME TAXATION//NATIONAL TAX JOURNAL//DUAL INCOME TAX

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
22825 367 24.1 21%


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
22825 1                   DUAL INCOME TAXATION//NATIONAL TAX JOURNAL//DUAL INCOME TAX 367

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 DUAL INCOME TAXATION authKW 166404 1% 100% 2
2 NATIONAL TAX JOURNAL journal 150286 14% 3% 52
3 DUAL INCOME TAX authKW 129996 1% 31% 5
4 SHAREHOLDER INCOME TAX authKW 110935 1% 67% 2
5 CAPITAL OVERHANG authKW 83202 0% 100% 1
6 COMPLEX ESTIMATES authKW 83202 0% 100% 1
7 CONSUMPTION TAX EQUIVALENCE RESULTS authKW 83202 0% 100% 1
8 CORPORATE AND NON CORPORATE TAXATION authKW 83202 0% 100% 1
9 CURRENT VALUATION authKW 83202 0% 100% 1
10 DEPRECIATION SCHEDULE authKW 83202 0% 100% 1

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 Business, Finance 20814 35% 0% 130
2 Economics 17889 74% 0% 273
3 Public Administration 1581 7% 0% 26
4 Agricultural Economics & Policy 757 3% 0% 12
5 Social Sciences, Mathematical Methods 75 2% 0% 7
6 Environmental Studies 68 3% 0% 10
7 Business 50 2% 0% 9
8 Ethnic Studies 32 1% 0% 2
9 Management 31 2% 0% 9
10 Law 26 2% 0% 7

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 LEHRSTUHLS ALLGEMEINE BERIEBSWIRT AFTSLEHRE B 83202 0% 100% 1
2 SETON HALL LAW 83202 0% 100% 1
3 INFORMAT SOC COMPETIT 41600 0% 50% 1
4 SEMINAR FINANZWISSEN 27733 0% 33% 1
5 VATT 16639 0% 20% 1
6 CONG S BUDGET OFF 11884 0% 14% 1
7 GSB 9241 1% 6% 2
8 MONETARY FINANCIAL ANAL 7562 0% 9% 1
9 UCFS 7562 0% 9% 1
10 AMER BAR FDN 5545 0% 7% 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 NATIONAL TAX JOURNAL 150286 14% 3% 52
2 FINANZARCHIV 38113 3% 4% 11
3 PUBLIC FINANCE QUARTERLY 32982 4% 3% 13
4 NATIONALOKONOMISK TIDSSKRIFT 32454 3% 4% 11
5 JOURNAL OF PUBLIC ECONOMICS 30800 9% 1% 34
6 PUBLIC FINANCE-FINANCES PUBLIQUES 17797 3% 2% 10
7 BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION 11884 0% 14% 1
8 INTERNATIONAL TAX AND PUBLIC FINANCE 11699 3% 1% 10
9 JOURNAL OF CORPORATE TAXATION 6522 1% 4% 2
10 JOURNAL OF ACCOUNTING AND PUBLIC POLICY 6471 2% 1% 6

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 DUAL INCOME TAXATION 166404 1% 100% 2 Search DUAL+INCOME+TAXATION Search DUAL+INCOME+TAXATION
2 DUAL INCOME TAX 129996 1% 31% 5 Search DUAL+INCOME+TAX Search DUAL+INCOME+TAX
3 SHAREHOLDER INCOME TAX 110935 1% 67% 2 Search SHAREHOLDER+INCOME+TAX Search SHAREHOLDER+INCOME+TAX
4 CAPITAL OVERHANG 83202 0% 100% 1 Search CAPITAL+OVERHANG Search CAPITAL+OVERHANG
5 COMPLEX ESTIMATES 83202 0% 100% 1 Search COMPLEX+ESTIMATES Search COMPLEX+ESTIMATES
6 CONSUMPTION TAX EQUIVALENCE RESULTS 83202 0% 100% 1 Search CONSUMPTION+TAX+EQUIVALENCE+RESULTS Search CONSUMPTION+TAX+EQUIVALENCE+RESULTS
7 CORPORATE AND NON CORPORATE TAXATION 83202 0% 100% 1 Search CORPORATE+AND+NON+CORPORATE+TAXATION Search CORPORATE+AND+NON+CORPORATE+TAXATION
8 CURRENT VALUATION 83202 0% 100% 1 Search CURRENT+VALUATION Search CURRENT+VALUATION
9 DEPRECIATION SCHEDULE 83202 0% 100% 1 Search DEPRECIATION+SCHEDULE Search DEPRECIATION+SCHEDULE
10 DIFFERENTIAL TAX TREATMENT 83202 0% 100% 1 Search DIFFERENTIAL+TAX+TREATMENT Search DIFFERENTIAL+TAX+TREATMENT

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 MACKIE, JB , (2002) UNFINISHED BUSINESS OF THE 1986 TAX REFORM ACT: AN EFFECTIVE TAX RATE ANALYSIS OF CURRENT ISSUES IN THE TAXATION OF CAPITAL INCOME.NATIONAL TAX JOURNAL. VOL. 55. ISSUE 2. P. 293 -337 14 58% 11
2 ELSCHNER, C , (2013) SPECIAL TAX REGIMES AND THE CHOICE OF ORGANIZATIONAL FORM: EVIDENCE FROM THE EUROPEAN TONNAGE TAXES.JOURNAL OF PUBLIC ECONOMICS. VOL. 97. ISSUE . P. 206-216 8 57% 2
3 RADULESCU, DM , STIMMELMAYR, M , (2010) THE WELFARE LOSS FROM DIFFERENTIAL TAXATION OF SECTORS IN GERMANY.INTERNATIONAL TAX AND PUBLIC FINANCE. VOL. 17. ISSUE 2. P. 193 -215 9 53% 0
4 DOWNS, TW , SHRIVER, KA , (1992) THE ANALYTICAL DERIVATION AND EMPIRICAL-TEST OF A TAX-ADJUSTED FUNDAMENTAL VALUE MODEL.JOURNAL OF ACCOUNTING RESEARCH. VOL. 30. ISSUE . P. 77-98 10 83% 0
5 SARKAR, S , ZODROW, GR , (1993) TRANSITIONAL ISSUES IN MOVING TO A DIRECT CONSUMPTION TAX.NATIONAL TAX JOURNAL. VOL. 46. ISSUE 3. P. 359-376 11 69% 6
6 LIM, SS , SUNDER, S , (1991) EFFICIENCY OF ASSET VALUATION RULES UNDER PRICE MOVEMENT AND MEASUREMENT ERRORS.ACCOUNTING REVIEW. VOL. 66. ISSUE 4. P. 669-693 9 90% 7
7 IWAMOTO, Y , (1992) EFFECTIVE TAX RATES AND TOBIN-Q.JOURNAL OF PUBLIC ECONOMICS. VOL. 48. ISSUE 2. P. 225-237 10 77% 1
8 LINDHE, T , SODERSTEN, J , (2016) DIVIDEND TAXATION AND THE COST OF NEW SHARE ISSUES.FINANZARCHIV. VOL. 72. ISSUE 2. P. 158 -174 6 60% 0
9 SCHINDLER, D , (2008) TAXING RISKY CAPITAL INCOME - A COMMODITY TAXATION APPROACH.FINANZARCHIV. VOL. 64. ISSUE 3. P. 311-333 8 50% 0
10 SCHREIBER, U , SPENGEL, C , (2006) GENERAL ENTERPRISE TAX AND DUAL INCOME TAX.BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS. VOL. 58. ISSUE 3. P. 275 -288 4 100% 0

Classes with closest relation at Level 1


Rank Class id link
1 28243 CAPITAL GAINS TAXATION//LOCK IN EFFECT//CAPITAL GAIN TAXATION
2 13193 TAXES//JOURNAL OF TAXATION//JOURNAL OF CORPORATE TAXATION
3 19935 DYNAMIC SCORING//TAX QUOTA//OPTIMAL TAXATION
4 20202 TOP INCOMES//ELASTICITY OF TAXABLE INCOME//TAXABLE INCOME ELASTICITY
5 33019 DYNAMICS OF THE FIRM//ASNT LEVEL RT 3//DECOMPOSITION OF SERIAL SYSTEMS
6 7340 CASH HOLDINGS//FINANCIAL CONSTRAINTS//INVESTMENT CASH FLOW SENSITIVITY
7 2994 TAX COMPETITION//INTERNATIONAL TAX AND PUBLIC FINANCE//FISCAL FEDERALISM
8 7836 CAPITAL STRUCTURE//PECKING ORDER THEORY//TRADE OFF THEORY
9 21853 BOOK TAX DIFFERENCES//TAX AVOIDANCE//TAX AGGRESSIVENESS
10 16280 CURRENT ACCOUNT//HARBERGER LAURSEN METZLER EFFECT//JOURNAL OF INTERNATIONAL ECONOMICS

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