Class information for:
Level 1: CAPITAL GAINS TAXATION//LOCK IN EFFECT//CAPITAL GAIN TAXATION

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
28243 211 21.4 35%


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
28243 1                   CAPITAL GAINS TAXATION//LOCK IN EFFECT//CAPITAL GAIN TAXATION 211

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 CAPITAL GAINS TAXATION authKW 964777 5% 67% 10
2 LOCK IN EFFECT authKW 468873 4% 36% 9
3 CAPITAL GAIN TAXATION authKW 434153 1% 100% 3
4 CAPITAL GAINS REALIZATIONS authKW 289435 1% 100% 2
5 OPTIMAL CONSUMPTION AND INVESTMENT IN CONTINUOUS TIME authKW 289435 1% 100% 2
6 TAX ARBITRAGE authKW 231543 2% 40% 4
7 CAPITAL GAIN TAXES authKW 192955 1% 67% 2
8 CAPITAL GAINS TAX authKW 180889 2% 25% 5
9 CAPITAL GAINS TAXES authKW 178108 2% 31% 4
10 ACTIVE HEDGING authKW 144718 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 42230 66% 0% 140
2 Economics 5755 56% 0% 118
3 Social Sciences, Mathematical Methods 185 4% 0% 8
4 Mathematics, Interdisciplinary Applications 33 3% 0% 7
5 Public Administration 32 1% 0% 3
6 Business 26 2% 0% 5
7 Management 9 2% 0% 4
8 Agricultural Economics & Policy 8 0% 0% 1
9 Industrial Relations & Labor 5 0% 0% 1
10 Social Sciences, Interdisciplinary 4 1% 0% 2

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 IND ENGN IE OPERAT OR 144718 0% 100% 1
2 INVESTMENT ANALYT 144718 0% 100% 1
3 LANGUAGE STUDIES 1 144718 0% 100% 1
4 MCINTIRE COMMERCE ROUSS 8 ROBERTSON HALLS 144718 0% 100% 1
5 PELLERVO ECON 144718 0% 100% 1
6 POWERS CHAIR INVESTMENT 144718 0% 100% 1
7 QUANTITAT OURCES GRP 144718 0% 100% 1
8 AMER BUSINESS 72358 0% 50% 1
9 SIMON 204 72358 0% 50% 1
10 CLIENT ADVISORY GRP 64316 1% 22% 2

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 JOURNAL OF PORTFOLIO MANAGEMENT 116330 16% 2% 33
2 FINANCIAL ANALYSTS JOURNAL 95267 9% 4% 18
3 NATIONAL TAX JOURNAL 70468 13% 2% 27
4 NEW ENGLAND ECONOMIC REVIEW 45610 4% 4% 8
5 JOURNAL OF FINANCE 5773 5% 0% 11
6 PUBLIC FINANCE QUARTERLY 5427 2% 1% 4
7 REAL ESTATE REVIEW 4820 1% 2% 2
8 JOURNAL OF PUBLIC ECONOMICS 1660 3% 0% 6
9 JOURNAL OF FINANCIAL ECONOMICS 1515 2% 0% 5
10 REVIEW OF FINANCIAL STUDIES 1448 2% 0% 4

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 CAPITAL GAINS TAXATION 964777 5% 67% 10 Search CAPITAL+GAINS+TAXATION Search CAPITAL+GAINS+TAXATION
2 LOCK IN EFFECT 468873 4% 36% 9 Search LOCK+IN+EFFECT Search LOCK+IN+EFFECT
3 CAPITAL GAIN TAXATION 434153 1% 100% 3 Search CAPITAL+GAIN+TAXATION Search CAPITAL+GAIN+TAXATION
4 CAPITAL GAINS REALIZATIONS 289435 1% 100% 2 Search CAPITAL+GAINS+REALIZATIONS Search CAPITAL+GAINS+REALIZATIONS
5 OPTIMAL CONSUMPTION AND INVESTMENT IN CONTINUOUS TIME 289435 1% 100% 2 Search OPTIMAL+CONSUMPTION+AND+INVESTMENT+IN+CONTINUOUS+TIME Search OPTIMAL+CONSUMPTION+AND+INVESTMENT+IN+CONTINUOUS+TIME
6 TAX ARBITRAGE 231543 2% 40% 4 Search TAX+ARBITRAGE Search TAX+ARBITRAGE
7 CAPITAL GAIN TAXES 192955 1% 67% 2 Search CAPITAL+GAIN+TAXES Search CAPITAL+GAIN+TAXES
8 CAPITAL GAINS TAX 180889 2% 25% 5 Search CAPITAL+GAINS+TAX Search CAPITAL+GAINS+TAX
9 CAPITAL GAINS TAXES 178108 2% 31% 4 Search CAPITAL+GAINS+TAXES Search CAPITAL+GAINS+TAXES
10 ACTIVE HEDGING 144718 0% 100% 1 Search ACTIVE+HEDGING Search ACTIVE+HEDGING

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 CHYZ, JA , LI, OZ , (2012) DO TAX SENSITIVE INVESTORS LIQUIDATE APPRECIATED SHARES AFTER A CAPITAL GAINS TAX RATE REDUCTION?.NATIONAL TAX JOURNAL. VOL. 65. ISSUE 3. P. 595 -627 18 58% 1
2 DOWD, T , MCCLELLAND, R , MUTHITACHAROEN, A , (2015) NEW EVIDENCE ON THE TAX ELASTICITY OF CAPITAL GAINS.NATIONAL TAX JOURNAL. VOL. 68. ISSUE 3. P. 511 -544 10 83% 2
3 DAMMON, RM , SPATT, CS , (2012) TAXES AND INVESTMENT CHOICE.ANNUAL REVIEW OF FINANCIAL ECONOMICS, VOL 4. VOL. 4. ISSUE . P. 411-429 14 64% 0
4 DAI, ZL , MAYDEW, E , SHACKELFORD, DA , ZHANG, HH , (2008) CAPITAL GAINS TAXES AND ASSET PRICES: CAPITALIZATION OR LOCK-IN?.JOURNAL OF FINANCE. VOL. 63. ISSUE 2. P. 709-742 14 56% 21
5 DAI, M , LIU, H , YANG, C , ZHONG, YF , (2015) OPTIMAL TAX TIMING WITH ASYMMETRIC LONG-TERM/SHORT-TERM CAPITAL GAINS TAX.REVIEW OF FINANCIAL STUDIES. VOL. 28. ISSUE 9. P. 2687 -2721 9 64% 0
6 JACOB, M , (2013) CAPITAL GAINS TAXES AND THE REALIZATION OF CAPITAL GAINS AND LOSSES - EVIDENCE FROM GERMAN INCOME TAX DATA.FINANZARCHIV. VOL. 69. ISSUE 1. P. 30-56 13 46% 0
7 KLEIN, P , (2004) THE CAPITAL GAIN LOCK-IN EFFECT AND PERFECT SUBSTITUTES.JOURNAL OF PUBLIC ECONOMICS. VOL. 88. ISSUE 12. P. 2765-2783 12 63% 1
8 VIARD, AD , (2000) DYNAMIC ASSET PRICING EFFECTS AND INCIDENCE OF REALIZATION-BASED CAPITAL GAINS TAXES.JOURNAL OF MONETARY ECONOMICS. VOL. 46. ISSUE 2. P. 465-488 13 65% 10
9 DOWD, T , MCCLELLAND, R , MUTHITACHAROEN, A , (2012) HETEROGENEITY IN THE TAX RESPONSES OF PERSONAL CAPITAL GAINS REALIZATIONS.NATIONAL TAX JOURNAL. VOL. 65. ISSUE 4. P. 827-840 6 100% 0
10 EICHNER, M , SINAI, T , (2000) CAPITAL GAINS TAX REALIZATIONS AND TAX RATES: NEW EVIDENCE FROM TIME SERIES.NATIONAL TAX JOURNAL. VOL. 53. ISSUE 3. P. 663-681 10 83% 2

Classes with closest relation at Level 1


Rank Class id link
1 22825 DUAL INCOME TAXATION//NATIONAL TAX JOURNAL//DUAL INCOME TAX
2 9987 PAYOUT POLICY//SHARE REPURCHASES//DIVIDENDS
3 20202 TOP INCOMES//ELASTICITY OF TAXABLE INCOME//TAXABLE INCOME ELASTICITY
4 20287 DISPOSITION EFFECT//OVERCONFIDENCE//INDIVIDUAL INVESTORS
5 18381 JANUARY EFFECT//DAY OF THE WEEK EFFECT//CALENDAR ANOMALIES
6 31810 BEST PARAMETERS//BARBASHIN TYPE EQUATIONS//FUNCTIONALS WITH DEVIATING ARGUMENTS
7 18136 JOURNAL OF PORTFOLIO MANAGEMENT//ESTIMATION RISK//MINIMUM VARIANCE PORTFOLIO
8 34786 FIRE HORSE//MARRIAGE TAX//TIMING OF BIRTHS
9 13193 TAXES//JOURNAL OF TAXATION//JOURNAL OF CORPORATE TAXATION
10 7979 FINANCIAL LITERACY//JOURNAL OF PENSION ECONOMICS & FINANCE//FINANCIAL EDUCATION

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