JEL classification

Journal of Economic Literature Classification (10725) K - Law and Economics (306) K3 - Other Substantive Areas of Law (63) K34 - Tax Law (17)
Number of items at this level: 17.
Accounting
  • Anantharaman, Divya, Kamath, Saipriya, Li, Shengnan (2020-01-03 - 2020-01-05) The Tax Cut and Jobs Act (2017) as a driver of pension derisking: a comprehensive examination [Paper]. Hawai'i Accounting Research Conference-2020, University of Hawai'i-Hilo, Hilo, Big Island, Hawai'i, Hawai'i. picture_as_pdf
  • Anantharaman, Divya, Kamath, Saipriya, Li, Shengnan (2026). The Tax Cuts and Jobs Act (2017) has long-term effects on corporate pension risk. Journal of Accounting, Auditing and Finance, https://doi.org/10.1177/0148558X251411606
    • Economics
  • Hoopes, Jeffrey L., Reck, Daniel, Slemrod, Joel (2015). Taxpayer search for information: implications for rational attention. American Economic Journal: Economic Policy, 7(3), 177-208. https://doi.org/10.1257/pol.20140050
  • Johannesen, Niels, Langetieg, Patrick, Reck, Daniel, Risch, Max, Slemrod, Joel (2020). Taxing hidden wealth: the consequences of U.S. enforcement initiatives on evasive foreign accounts. American Economic Journal: Economic Policy, 12(3), 312 - 346. https://doi.org/10.1257/pol.20180410 picture_as_pdf
    • International Development
  • Naritomi, Joana (2018). Consumers as tax auditors. (CEPR discussion papers DP13276). Centre for Economic Policy Research (Great Britain).
    • International Relations
  • Hearson, Martin (2016). Measuring tax treaty negotiation outcomes: the Actionaid tax treaties dataset. (Working paper 47). Institute of Development Studies, International Centre for Tax and Development.
  • Hearson, Martin (2017). What makes countries negotiate away their corporate tax base? (WIDER working paper 2017/122). World Institute for Development Economics.
  • Hearson, Martin (2018). When do developing countries negotiate away their corporate tax base? Journal of International Development, 30(2), 233-255. https://doi.org/10.1002/jid.3351
    • LSE
  • Johannesen, Niels, Zucman, Gabriel (2014). The end of bank secrecy? An evaluation of the G20 tax haven crackdown. American Economic Journal: Economic Policy, 6(1), 65-91. https://doi.org/10.1257/pol.6.1.65
  • Meyer, J. Sam (2021). Shouldering the burden of our neighbours: how exemptions in US tax law affect global and domestic health philanthropy. Journal of Health Policy and Economics, 1(1). picture_as_pdf
    • Law School
  • Alldridge, Peter, Mumford, Ann (2005). Tax evasion and the Proceeds of Crime Act 2002. Legal Studies, 25(3), 353-373. https://doi.org/10.1111/j.1748-121X.2005.tb00675.x
  • Baistrocchi, Eduardo (2025). Global tax hubs. Florida Tax Review, 27(2). picture_as_pdf
  • Friedman, Sam, Gronwald, Victoria, Summers, Andrew, Taylor, Emma (2025). But Switzerland's boring': tax migration and the pull of place-specific cultural capital. Socio-Economic Review, 23(3), 1091 - 1112. https://doi.org/10.1093/ser/mwaf002 picture_as_pdf
  • Gerner-Beuerle, Carsten, Mucciarelli, Frederico M., Schuster, Edmund-Philipp, Siems, Mathias (2018). Why do businesses incorporate in other EU Member States? An empirical analysis of the role of conflict of laws rules. International Review of Law and Economics, 56, 14-27. https://doi.org/10.1016/j.irle.2018.05.002
  • Mumford, Ann (2005). VAT, taxation and prostitution: feminist perspectives on Polok. Feminist Legal Studies, 13(2), 163-180. https://doi.org/10.1007/s10691-005-7540-x
  • Paulsen, Mona, Ciuriak, Dan (2026). The case for WTO collective action. World Trade Review, 25(1). https://doi.org/10.1017/S1474745625101274 picture_as_pdf
  • Summers, Andrew (2021). Ways of taxing wealth: alternatives and interactions. Fiscal Studies, 42(3-4), 485 - 507. https://doi.org/10.1111/1475-5890.12285 picture_as_pdf
    • Sociology
  • Friedman, Sam, Gronwald, Victoria, Summers, Andrew, Taylor, Emma (2025). But Switzerland's boring': tax migration and the pull of place-specific cultural capital. Socio-Economic Review, 23(3), 1091 - 1112. https://doi.org/10.1093/ser/mwaf002 picture_as_pdf