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JEL

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A - General Economics and Teaching

A1 - General Economics

A12 - Relation of Economics to Other Disciplines

A13 - Relation of Economics to Social Values

A14 - Sociology of Economics

B - History of Economic Thought, Methodology, and Heterodox Approaches

B2 - History of Economic Thought since 1925

B26 - Financial Economics

C - Mathematical and Quantitative Methods

C1 - Econometric and Statistical Methods and Methodology: General

C11 - Bayesian Analysis: General

C12 - Hypothesis Testing: General

C13 - Estimation: General

C14 - Semiparametric and Nonparametric Methods: General

C15 - Statistical Simulation Methods: General

C2 - Single Equation Models; Single Variables

C21 - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions

C22 - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes

C24 - Truncated and Censored Models; Switching Regression Models; Threshold Regression Models

C3 - Multiple or Simultaneous Equation Models; Multiple Variables

C31 - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models

C32 - Time-Series Models; Dynamic Quantile Regressions; Dynamic Treatment Effect Models; Diffusion Processes; State Space Models

C35 - Discrete Regression and Qualitative Choice Models; Discrete Regressors; Proportions

C4 - Econometric and Statistical Methods: Special Topics

C40 - General

C43 - Index Numbers and Aggregation

C44 - Operations Research; Statistical Decision Theory

C45 - Neural Networks and Related Topics

C5 - Econometric Modeling

C51 - Model Construction and Estimation

C52 - Model Evaluation, Validation, and Selection

C53 - Forecasting and Prediction Methods; Simulation Methods

C55 - Large Data Sets: Modeling and Analysis

C58 - Financial Econometrics

C6 - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling

C61 - Optimization Techniques; Programming Models; Dynamic Analysis

C62 - Existence and Stability Conditions of Equilibrium

C63 - Computational Techniques; Simulation Modeling

C7 - Game Theory and Bargaining Theory

C71 - Cooperative Games

C72 - Noncooperative Games

C78 - Bargaining Theory; Matching Theory

C9 - Design of Experiments

C91 - Laboratory, Individual Behavior

C92 - Laboratory, Group Behavior

D - Microeconomics

D0 - General

D01 - Microeconomic Behavior: Underlying Principles

D02 - Institutions: Design, Formation, Operations, and Impact

D03 - Behavioral Microeconomics: Underlying Principles

D1 - Household Behavior and Family Economics

D10 - General

D12 - Consumer Economics: Empirical Analysis

D14 - Household Saving; Personal Finance

D15 - Intertemporal Household Choice: Life Cycle Models and Saving

D2 - Production and Organizations

D20 - General

D21 - Firm Behavior: Theory

D22 - Firm Behavior: Empirical Analysis

D23 - Organizational Behavior; Transaction Costs; Property Rights

D24 - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

D25 - Intertemporal Firm Choice: Investment, Capacity, and Financing

D3 - Distribution

D31 - Personal Income, Wealth, and Their Distributions

D4 - Market Structure, Pricing, and Design

D40 - General

D43 - Oligopoly and Other Forms of Market Imperfection

D44 - Auctions

D46 - Value Theory

D49 - Other

D5 - General Equilibrium and Disequilibrium

D50 - General

D51 - Exchange and Production Economies

D52 - Incomplete Markets

D53 - Financial Markets

D6 - Welfare Economics

D61 - Allocative Efficiency; Cost-Benefit Analysis

D62 - Externalities

D64 - Altruism; Philanthropy

D7 - Analysis of Collective Decision-Making

D72 - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior

D73 - Bureaucracy; Administrative Processes in Public Organizations; Corruption

D74 - Conflict; Conflict Resolution; Alliances; Revolutions

D8 - Information, Knowledge, and Uncertainty

D80 - General

D81 - Criteria for Decision-Making under Risk and Uncertainty

D82 - Asymmetric and Private Information; Mechanism Design

D83 - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness

D84 - Expectations; Speculations

D85 - Network Formation and Analysis: Theory

D86 - Economics of Contract: Theory

D87 - Neuroeconomics

D9 - Micro-Based Behavioral Economics

D91 - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

D92 - Intertemporal Firm Choice, Investment, Capacity, and Financing

E - Macroeconomics and Monetary Economics

E1 - General Aggregative Models

E12 - Keynes; Keynesian; Post-Keynesian

E13 - Neoclassical

E17 - Forecasting and Simulation: Models and Applications

E2 - Consumption, Saving, Production, Investment, Labor Markets, and Informal Economy

E21 - Consumption; Saving; Wealth

E22 - Investment; Capital; Intangible Capital; Capacity

E23 - Production

E24 - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity

E3 - Prices, Business Fluctuations, and Cycles

E31 - Price Level; Inflation; Deflation

E32 - Business Fluctuations; Cycles

E37 - Forecasting and Simulation: Models and Applications

E4 - Money and Interest Rates

E41 - Demand for Money

E42 - Monetary Systems; Standards; Regimes; Government and the Monetary System; Payment Systems

E43 - Interest Rates: Determination, Term Structure, and Effects

E44 - Financial Markets and the Macroeconomy

E47 - Forecasting and Simulation: Models and Applications

E5 - Monetary Policy, Central Banking, and the Supply of Money and Credit

E51 - Money Supply; Credit; Money Multipliers

E52 - Monetary Policy

E58 - Central Banks and Their Policies

E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

E60 - General

E61 - Policy Objectives; Policy Designs and Consistency; Policy Coordination

E62 - Fiscal Policy

E64 - Incomes Policy; Price Policy

E65 - Studies of Particular Policy Episodes

F - International Economics

F0 - General

F02 - International Economic Order and Integration

F1 - Trade

F11 - Neoclassical Models of Trade

F15 - Economic Integration

F2 - International Factor Movements and International Business

F21 - International Investment; Long-Term Capital Movements

F22 - International Migration

F23 - Multinational Firms; International Business

F3 - International Finance

F30 - General

F31 - Foreign Exchange

F33 - International Monetary Arrangements and Institutions

F34 - International Lending and Debt Problems

F36 - Financial Aspects of Economic Integration

F37 - International Finance Forecasting and Simulation: Models and Applications

F38 - International Financial Policy: Financial Transactions Tax; Capital Controls

F39 - Other

F4 - Macroeconomic Aspects of International Trade and Finance

F41 - Open Economy Macroeconomics

F42 - International Policy Coordination and Transmission

F44 - International Business Cycles

F6 - Economic Impacts of Globalization

F65 - Finance

G - Financial Economics

G0 - General

G00 - General

G01 - Financial Crises

G02 - Behavioral Finance: Underlying Principles

G1 - General Financial Markets

G10 - General

G11 - Portfolio Choice; Investment Decisions

G12 - Asset Pricing; Trading volume; Bond Interest Rates

G13 - Contingent Pricing; Futures Pricing

G14 - Information and Market Efficiency; Event Studies; Insider Trading

G15 - International Financial Markets

G17 - Financial Forecasting and Simulation

G18 - Government Policy and Regulation

G19 - Other

G2 - Financial Institutions and Services

G20 - General

G21 - Banks; Depository Institutions; Micro Finance Institutions; Mortgages

G22 - Insurance; Insurance Companies; Actuarial Studies

G23 - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

G24 - Investment Banking; Venture Capital; Brokerage; Ratings and Ratings Agencies

G28 - Government Policy and Regulation

G29 - Other

G3 - Corporate Finance and Governance

G30 - General

G31 - Capital Budgeting; Fixed Investment and Inventory Studies; Capacity

G32 - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

G33 - Bankruptcy; Liquidation

G34 - Mergers; Acquisitions; Restructuring; Corporate Governance

G35 - Payout Policy

G38 - Government Policy and Regulation

G39 - Other

G4 - Behavioral Finance

G40 - General

G41 - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets

G5 - Household Finance

G50 - General

G51 - Household Saving, Borrowing, Debt, and Wealth

H - Public Economics

H1 - Structure and Scope of Government

H11 - Structure, Scope, and Performance of Government

H2 - Taxation, Subsidies, and Revenue

H22 - Incidence

H23 - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

H24 - Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes

H25 - Business Taxes and Subsidies

H26 - Tax Evasion and Avoidance

H3 - Fiscal Policies and Behavior of Economic Agents

H31 - Household

H32 - Firm

H4 - Publicly Provided Goods

H41 - Public Goods

H5 - National Government Expenditures and Related Policies

H54 - Infrastructures; Other Public Investment and Capital Stock

H6 - National Budget, Deficit, and Debt

H63 - Debt; Debt Management; Sovereign Debt

H7 - State and Local Government; Intergovernmental Relations

H74 - State and Local Borrowing

H8 - Miscellaneous Issues

H81 - Governmental Loans; Loan Guarantees; Credits; Grants; Bailouts

I - Health, Education, and Welfare

I1 - Health

I2 - Education and Research Institutions

I26 - Returns to Education

J - Labor and Demographic Economics

J0 - General

J01 - Labor Economics: General

J1 - Demographic Economics

J16 - Economics of Gender; Non-labor Discrimination

J2 - Demand and Supply of Labor

J21 - Labor Force and Employment, Size, and Structure

J22 - Time Allocation and Labor Supply

J23 - Labor Demand

J24 - Human Capital; Skills; Occupational Choice; Labor Productivity

J26 - Retirement; Retirement Policies

J3 - Wages, Compensation, and Labor Costs

J31 - Wage Level and Structure; Wage Differentials

J32 - Nonwage Labor Costs and Benefits; Retirement Plans; Private Pensions

J33 - Compensation Packages; Payment Methods

J4 - Particular Labor Markets

J41 - Labor Contracts

J5 - Labor-Management Relations, Trade Unions, and Collective Bargaining

J51 - Trade Unions: Objectives, Structure, and Effects

J58 - Public Policy

J59 - Other

J6 - Mobility, Unemployment, Vacancies, and Immigrant Workers

J63 - Turnover; Vacancies; Layoffs

J64 - Unemployment: Models, Duration, Incidence, and Job Search

J69 - Other

K - Law and Economics

K0 - General

K00 - General

K1 - Basic Areas of Law

K12 - Contract Law

K13 - Tort Law and Product Liability; Forensic Economics

K2 - Regulation and Business Law

K20 - General

K21 - Antitrust Law

K22 - Business and Securities Law

K3 - Other Substantive Areas of Law

K35 - Personal Bankruptcy Law

K4 - Legal Procedure, the Legal System, and Illegal Behavior

K41 - Litigation Process

K42 - Illegal Behavior and the Enforcement of Law

L - Industrial Organization

L1 - Market Structure, Firm Strategy, and Market Performance

L11 - Production, Pricing, and Market Structure; Size Distribution of Firms

L12 - Monopoly; Monopolization Strategies

L13 - Oligopoly and Other Imperfect Markets

L14 - Transactional Relationships; Contracts and Reputation; Networks

L15 - Information and Product Quality; Standardization and Compatibility

L16 - Industrial Organization and Macroeconomics: Industrial Structure and Structural Change; Industrial Price Indices

L2 - Firm Objectives, Organization, and Behavior

L20 - General

L21 - Business Objectives of the Firm

L22 - Firm Organization and Market Structure

L23 - Organization of Production

L25 - Firm Performance: Size, Diversification, and Scope

L26 - Entrepreneurship

L3 - Nonprofit Organizations and Public Enterprise

L30 - General

L31 - Nonprofit Institutions; NGOs; Social Entrepreneurship

L33 - Comparison of Public and Private Enterprises and Nonprofit Institutions; Privatization; Contracting Out

L4 - Antitrust Issues and Policies

L41 - Monopolization; Horizontal Anticompetitive Practices

L5 - Regulation and Industrial Policy

L50 - General

L51 - Economics of Regulation

L6 - Industry Studies: Manufacturing

L60 - General

L8 - Industry Studies: Services

L85 - Real Estate Services

L86 - Information and Internet Services; Computer Software

M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

M1 - Business Administration

M10 - General

M12 - Personnel Management; Executives; Executive Compensation

M13 - New Firms; Startups

M14 - Corporate Culture; Social Responsibility

M3 - Marketing and Advertising

M37 - Advertising

M4 - Accounting and Auditing

M40 - General

M41 - Accounting

M48 - Government Policy and Regulation

M5 - Personnel Economics

M50 - General

M51 - Firm Employment Decisions; Promotions

M52 - Compensation and Compensation Methods and Their Effects

M55 - Labor Contracting Devices

N - Economic History

N2 - Financial Markets and Institutions

N20 - General, International, or Comparative

N22 - U.S.; Canada: 1913-

N23 - Europe: Pre-1913

O - Economic Development, Innovation, Technological Change, and Growth

O1 - Economic Development

O12 - Microeconomic Analyses of Economic Development

O15 - Human Resources; Human Development; Income Distribution; Migration

O16 - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

O18 - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure

O2 - Development Planning and Policy

O23 - Fiscal and Monetary Policy in Development

O25 - Industrial Policy

O3 - Innovation; Research and Development; Technological Change; Intellectual Property Rights

O30 - General

O31 - Innovation and Invention: Processes and Incentives

O33 - Technological Change: Choices and Consequences; Diffusion Processes

O38 - Government Policy

O4 - Economic Growth and Aggregate Productivity

O40 - General

P - Economic Systems

P1 - Capitalist Systems

P13 - Cooperative Enterprises

P16 - Political Economy

P17 - Performance and Prospects

P2 - Socialist Systems and Transitional Economies

P22 - Prices

P24 - National Income, Product, and Expenditure; Money; Inflation

P26 - Political Economy; Property Rights

P3 - Socialist Institutions and Their Transitions

P34 - Financial Economics

P4 - Other Economic Systems

P46 - Consumer Economics; Health; Education and Training; Welfare, Income, Wealth, and Poverty

Q - Agricultural and Natural Resource Economics; Environmental and Ecological Economics

Q4 - Energy

Q43 - Energy and the Macroeconomy

Q5 - Environmental Economics

Q51 - Valuation of Environmental Effects

Q53 - Air Pollution; Water Pollution; Noise; Hazardous Waste; Solid Waste; Recycling

Q54 - Climate; Natural Disasters; Global Warming

Q57 - Ecological Economics: Ecosystem Services; Biodiversity Conservation; Bioeconomics; Industrial Ecology

R - Urban, Rural, Regional, Real Estate, and Transportation Economics

R0 - General

R00 - General

R1 - General Regional Economics

R11 - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes

R12 - Size and Spatial Distributions of Regional Economic Activity

R2 - Household Analysis

R21 - Housing Demand

R23 - Regional Migration; Regional Labor Markets; Population; Neighborhood Characteristics

R3 - Real Estate Markets, Spatial Production Analysis, and Firm Location

R30 - General

R31 - Housing Supply and Markets

R33 - Nonagricultural and Nonresidential Real Estate Markets

R38 - Government Policy

R4 - Transportation Economics

R42 - Government and Private Investment Analysis; Road Maintenance; Transportation Planning

R5 - Regional Government Analysis

R51 - Finance in Urban and Rural Economies

Z - Other Special Topics

Z1 - Cultural Economics; Economic Sociology; Economic Anthropology

Z10 - General

Z12 - Religion

Z13 - Economic Sociology; Economic Anthropology; Social and Economic Stratification

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Behavioral Asset Pricing

Behavioral Corporate Finance

Capital Structure and Dividend Policy

Corporate Governance

Corporate Social Responsibility

Derivatives

Disclosure

Emerging Markets

Empirical Banking

Entrepreneurship

Exchange Rates

Executive Compensation

Experimental Finance

Financial Econometrics

Financial Stability and Systemic Risk

Fixed Income and Credit Risk

Household Finance

Insurance

International Banking

International Asset Pricing

Investment Banking

Investment and Innovation

Investment Strategies and Anomalies

Labor and Finance

Law and Finance

Macro Finance

Market Microstructure

Mergers, Acquisitions, Restructurings, and Divestitures

Mutual Funds and Institutional Investors

Portfolio Choice

Real Estate

Real Options

Real Effects of Financial Markets

Risk Management

Security Design

The Eurozone

Theoretical Banking

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G - Financial Economics (2)
- G3 - Corporate Finance and Governance (2)
  - G31 - Capital Budgeting; Fixed Investment and Inventory Studies; Capacity (1)
  - G38 - Government Policy and Regulation (1)
H - Public Economics (2)
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  - H26 - Tax Evasion and Avoidance (1)
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Journal Article

Debt and taxes: the role of corporate group structure Get access

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Peter Brok

Review of Finance, Volume 28, Issue 6, November 2024, Pages 2051–2082, https://doi.org/10.1093/rof/rfae024

Published: 22 August 2024

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Transparency, Tax Pressure, and Access to Finance Get access

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Andrew Ellul and others

Review of Finance, Volume 20, Issue 1, March 2016, Pages 37–76, https://doi.org/10.1093/rof/rfv005

Published: 11 April 2015

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