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A: General Economics and Teaching
- A1: General Economics
  - A10: General
  - A11: Role of Economics; Role of Economists; Market for Economists
  - A12: Relation of Economics to Other Disciplines
  - A13: Relation of Economics to Social Values
  - A14: Sociology of Economics
  - A19: Other
- A2: Economics Education and Teaching of Economics
  - A20: General
  - A21: Pre-college
  - A22: Undergraduate
  - A23: Graduate
  - A29: Other
- A3: Collective Works
  - A30: General
  - A31: Collected Writings of Individuals
  - A32: Volumes
  - A33: Handbooks
  - A39: Other
B: Schools of Economic Thought and Methodology
- B0: General
  - B00: General
- B1: History of Economic Thought through 1925
  - B10: General
  - B11: Preclassical
  - B12: Classical
  - B13: Neoclassical through 1925
  - B14: Socialist; Marxist
  - B15: Historical; Institutional
  - B16: History of Economic Thought: Quantitative and Mathematical
  - B19: Other
- B2: History of Economic Thought since 1925
  - B20: General
  - B21: Microeconomics
  - B22: Macroeconomics
  - B23: History of Economic Thought: Econometrics; Quantitative and Mathematical Studies
  - B24: Socialist; Marxist; Sraffian
  - B25: Historical; Institutional; Evolutionary; Austrian
  - B29: Other
- B3: History of Thought: Individuals
  - B30: General
  - B31: Individuals
  - B32: Obituaries
- B4: Economic Methodology
  - B40: General
  - B41: Economic Methodology
  - B49: Other
- B5: Current Heterodox Approaches
  - B50: General
  - B51: Socialist; Marxian; Sraffian
  - B52: Institutional; Evolutionary
  - B53: Austrian
  - B54: Feminist Economics
  - B59: Other
C: Mathematical and Quantitative Methods
- C0: General
  - C00: General
  - C01: Econometrics
  - C02: Mathematical Methods
- C1: Econometric and Statistical Methods: General
  - C10: General
  - C11: Bayesian Analysis
  - C12: Hypothesis Testing
  - C13: Estimation
  - C14: Semiparametric and Nonparametric Methods
  - C15: Simulation Methods
  - C16: Specific Distributions
  - C19: Other
- C2: Single Equation Models; Single Variables
  - C20: General
  - C21: Cross-Sectional Models; Spatial Models; Treatment Effect Models
  - C22: Time-Series Models
  - C23: Models with Panel Data
  - C24: Truncated and Censored Models
  - C25: Discrete Regression and Qualitative Choice Models
  - C29: Other
- C3: Multiple or Simultaneous Equation Models
  - C30: General
  - C31: Cross-Sectional Models; Spatial Models; Treatment Effect Models
  - C32: Time-Series Models
  - C33: Models with Panel Data
  - C34: Truncated and Censored Models
  - C35: Discrete Regression and Qualitative Choice Models
  - C39: Other
- C4: Econometric and Statistical Methods: Special Topics
  - C40: General
  - C41: Duration Analysis
  - C42: Survey Methods
  - C43: Index Numbers and Aggregation
  - C44: Statistical Decision Theory; Operations Research
  - C45: Neural Networks and Related Topics
  - C46: Specific Distributions
  - C49: Other
- C5: Econometric Modeling
  - C50: General
  - C51: Model Construction and Estimation
  - C52: Model Evaluation and Selection
  - C53: Forecasting and Other Model Applications
  - C59: Other
- C6: Mathematical Methods and Programming
  - C60: General
  - C61: Optimization Techniques; Programming Models; Dynamic Analysis
  - C62: Existence and Stability Conditions of Equilibrium
  - C63: Computational Techniques
  - C65: Miscellaneous Mathematical Tools
  - C67: Input-Output Models
  - C68: Computable General Equilibrium Models
  - C69: Other
- C7: Game Theory and Bargaining Theory
  - C70: General
  - C71: Cooperative Games
  - C72: Noncooperative Games
  - C73: Stochastic and Dynamic Games; Evolutionary Games; Repeated Games
  - C78: Bargaining Theory; Matching Theory
  - C79: Other
- C8: Data Collection and Data Estimation Methodology; Computer Programs
  - C80: General
  - C81: Methodology for Collecting, Estimating, and Organizing Microeconomic Data
  - C82: Methodology for Collecting, Estimating, and Organizing Macroeconomic Data
  - C87: Econometric Software
  - C88: Other Computer Software
  - C89: Other
- C9: Design of Experiments
  - C90: General
  - C91: Laboratory, Individual Behavior
  - C92: Laboratory, Group Behavior
  - C93: Field Experiments
  - C99: Other
D: Microeconomics
- D0: General
  - D00: General
  - D01: Microeconomic Behavior: Underlying Principles
  - D02: Institutions: Design, Formation, and Operations
- D1: Household Behavior and Family Economics
  - D10: General
  - D11: Consumer Economics: Theory
  - D12: Consumer Economics: Empirical Analysis
  - D13: Household Production and Intrahousehold Allocation
  - D14: Personal Finance
  - D18: Consumer Protection
  - D19: Other
- D2: Production and Organizations
  - D20: General
  - D21: Firm Behavior
  - D23: Organizational Behavior; Transaction Costs; Property Rights
  - D24: Production; Cost; Capital and Total Factor Productivity; Capacity
  - D29: Other
- D3: Distribution
  - D30: General
  - D31: Personal Income, Wealth, and Their Distributions
  - D33: Factor Income Distribution
  - D39: Other
- D4: Market Structure and Pricing
  - D40: General
  - D41: Perfect Competition
  - D42: Monopoly
  - D43: Oligopoly and Other Forms of Market Imperfection
  - D44: Auctions
  - D45: Rationing; Licensing
  - D46: Value Theory
  - D49: Other
- D5: General Equilibrium and Disequilibrium
  - D50: General
  - D51: Exchange and Production Economies
  - D52: Incomplete Markets
  - D53: Financial Markets
  - D57: Input-Output Tables and Analysis
  - D58: Computable and Other Applied General Equilibrium Models
  - D59: Other
- D6: Welfare Economics
  - D60: General
  - D61: Allocative Efficiency; Cost-Benefit Analysis
  - D62: Externalities
  - D63: Equity, Justice, Inequality, and Other Normative Criteria and Measurement
  - D64: Altruism
  - D69: Other
- D7: Analysis of Collective Decision-Making
  - D70: General
  - D71: Social Choice; Clubs; Committees; Associations
  - D72: Models of Political Processes: Rent-Seeking, Elections, Legislatures, and Voting Behavior
  - D73: Bureaucracy; Administrative Processes in Public Organizations; Corruption
  - D74: Conflict; Conflict Resolution; Alliances
  - D78: Positive Analysis of Policy-Making and Implementation
  - D79: Other
- D8: Information, Knowledge, and Uncertainty
  - D80: General
  - D81: Criteria for Decision-Making under Risk and Uncertainty
  - D82: Asymmetric and Private Information
  - D83: Search; Learning; Information and Knowledge; Communication; Belief
  - D84: Expectations; Speculations
  - D85: Network Formation and Analysis: Theory
  - D86: Economics of Contract: Theory
  - D87: Neuroeconomics
  - D89: Other
- D9: Intertemporal Choice and Growth
  - D90: General
  - D91: Intertemporal Consumer Choice; Life Cycle Models and Saving
  - D92: Intertemporal Firm Choice and Growth, Investment, or Financing
  - D99: Other
E: Macroeconomics and Monetary Economics
- E0: General
  - E00: General
  - E01: Measurement and Data on National Income and Product Accounts and Wealth
- E1: General Aggregative Models
  - E10: General
  - E11: Marxian; Sraffian; Institutional; Evolutionary
  - E12: Keynes; Keynesian; Post-Keynesian
  - E13: Neoclassical
  - E17: Forecasting and Simulation
  - E19: Other
- E2: Macroeconomics: Consumption, Saving, Production, Employment, and Investment
  - E20: General
  - E21: Consumption; Saving; Wealth
  - E22: Capital; Investment; Capacity
  - E23: Production
  - E24: Employment; Unemployment; Wages; Intergenerational Income Distribution
  - E25: Aggregate Factor Income Distribution
  - E26: Informal Economy; Underground Economy
  - E27: Forecasting and Simulation
  - E29: Other
- E3: Prices, Business Fluctuations, and Cycles
  - E30: General
  - E31: Price Level; Inflation; Deflation
  - E32: Business Fluctuations; Cycles
  - E37: Forecasting and Simulation
  - E39: Other
- E4: Money and Interest Rates
  - E40: General
  - E41: Demand for Money
  - E42: Monetary Systems; Standards; Regimes; Government and the Monetary System
  - E43: Determination of Interest Rates; Term Structure of Interest Rates
  - E44: Financial Markets and the Macroeconomy
  - E47: Forecasting and Simulation
  - E49: Other
- E5: Monetary Policy, Central Banking, and the Supply of Money and Credit
  - E50: General
  - E51: Money Supply; Credit; Money Multipliers
  - E52: Monetary Policy
  - E58: Central Banks and Their Policies
  - E59: Other
- 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
  - E63: Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization
  - E64: Incomes Policy; Price Policy
  - E65: Studies of Particular Policy Episodes
  - E66: General Outlook and Conditions
  - E69: Other
F: International Economics
- F0: General
  - F00: General
  - F01: Global Outlook
  - F02: International Economic Order
- F1: Trade
  - F10: General
  - F11: Neoclassical Models of Trade
  - F12: Models of Trade with Imperfect Competition and Scale Economies
  - F13: Trade Policy; International Trade Organizations
  - F14: Country and Industry Studies of Trade
  - F15: Economic Integration
  - F16: Trade and Labor Market Interactions
  - F17: Trade Forecasting and Simulation
  - F18: Trade and Environment
  - F19: Other
- F2: International Factor Movements and International Business
  - F20: General
  - F21: International Investment; Long-Term Capital Movements
  - F22: International Migration
  - F23: Multinational Firms; International Business
  - F24: Remittances
  - F29: Other
- F3: International Finance
  - F30: General
  - F31: Foreign Exchange
  - F32: Current Account Adjustment; Short-Term Capital Movements
  - F33: International Monetary Arrangements and Institutions
  - F34: International Lending and Debt Problems
  - F35: Foreign Aid
  - F36: Financial Aspects of Economic Integration
  - F37: International Finance Forecasting and Simulation
  - F39: Other
- F4: Macroeconomic Aspects of International Trade and Finance
  - F40: General
  - F41: Open Economy Macroeconomics
  - F42: International Policy Coordination and Transmission
  - F43: Economic Growth of Open Economies
  - F47: Forecasting and Simulation
  - F49: Other
- F5: International Relations and International Political Economy
  - F50: General
  - F51: International Conflicts; Negotiations; Sanctions
  - F52: National Security; Economic Nationalism
  - F53: International Agreements and Observance; International Organizations
  - F54: Colonialism; Imperialism; Postcolonialism
  - F55: International Institutional Arrangements
  - F59: International Relations and International Political Economy: Other
G: Financial Economics
- G0: General
  - G00: General
- 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
  - G15: International Financial Markets
  - G18: Government Policy and Regulation
  - G19: Other
- G2: Financial Institutions and Services
  - G20: General
  - G21: Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
  - G22: Insurance; Insurance Companies
  - G23: Pension Funds; Other Private Financial Institutions
  - G24: Investment Banking; Venture Capital; Brokerage; Rating Agencies
  - G28: Government Policy and Regulation
  - G29: Other
- G3: Corporate Finance and Governance
  - G30: General
  - G31: Capital Budgeting; Fixed Investment and Inventory Studies
  - G32: Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure
  - G33: Bankruptcy; Liquidation
  - G34: Mergers; Acquisitions; Restructuring; Corporate Governance
  - G35: Payout Policy
  - G38: Government Policy and Regulation
  - G39: Other
H: Public Economics
- H0: General
  - H00: General
- H1: Structure and Scope of Government
  - H10: General
  - H11: Structure, Scope, and Performance of Government
  - H19: Other
- H2: Taxation, Subsidies, and Revenue
  - H20: General
  - H21: Efficiency; Optimal Taxation
  - H22: Incidence
  - H23: Externalities; Redistributive Effects; Environmental Taxes and Subsidies
  - H24: Personal Income and Other Nonbusiness Taxes and Subsidies
  - H25: Business Taxes and Subsidies
  - H26: Tax Evasion
  - H27: Other Sources of Revenue
  - H29: Other
- H3: Fiscal Policies and Behavior of Economic Agents
  - H30: General
  - H31: Household
  - H32: Firm
  - H39: Other
- H4: Publicly Provided Goods
  - H40: General
  - H41: Public Goods
  - H42: Publicly Provided Private Goods
  - H43: Project Evaluation; Social Discount Rate
  - H44: Publicly Provided Goods: Mixed Markets
  - H49: Other
- H5: National Government Expenditures and Related Policies
  - H50: General
  - H51: Government Expenditures and Health
  - H52: Government Expenditures and Education
  - H53: Government Expenditures and Welfare Programs
  - H54: Infrastructures; Other Public Investment and Capital Stock
  - H55: Social Security and Public Pensions
  - H56: National Security and War
  - H57: Procurement
  - H59: Other
- H6: National Budget, Deficit, and Debt
  - H60: General
  - H61: Budget; Budget Systems
  - H62: Deficit; Surplus
  - H63: Debt; Debt Management
  - H68: Forecasts of Budgets, Deficits, and Debt
  - H69: Other
- H7: State and Local Government; Intergovernmental Relations
  - H70: General
  - H71: State and Local Taxation, Subsidies, and Revenue
  - H72: State and Local Budget and Expenditures
  - H73: Interjurisdictional Differentials and Their Effects
  - H74: State and Local Borrowing
  - H75: State and Local Government: Health, Education, and Welfare
  - H76: State and Local Government: Other Expenditure Categories
  - H77: Intergovernmental Relations; Federalism; Secession
  - H79: Other
- H8: Miscellaneous Issues
  - H80: General
  - H81: Governmental Loans, Loan Guarantees, Credits, and Grants
  - H82: Governmental Property
  - H83: Public Administration
  - H87: International Fiscal Issues; International Public Goods
  - H89: Other
I: Health, Education, and Welfare
- I0: General
  - I00: General
- I1: Health
  - I10: General
  - I11: Analysis of Health Care Markets
  - I12: Health Production
  - I18: Government Policy; Regulation; Public Health
  - I19: Other
- I2: Education
  - I20: General
  - I21: Analysis of Education
  - I22: Educational Finance
  - I23: Higher Education Research Institutions
  - I28: Government Policy
  - I29: Other
- I3: Welfare and Poverty
  - I30: General
  - I31: General Welfare
  - I32: Measurement and Analysis of Poverty
  - I38: Government Policy; Provision and Effects of Welfare Programs
  - I39: Other
J: Labor and Demographic Economics
- J0: General
  - J00: General
  - J01: Labor Economics: General
  - J08: Labor Economics Policies
- J1: Demographic Economics
  - J10: General
  - J11: Demographic Trends and Forecasts
  - J12: Marriage; Marital Dissolution; Family Structure; Domestic Abuse
  - J13: Fertility; Family Planning; Child Care; Children; Youth
  - J14: Economics of the Elderly; Economics of the Handicapped
  - J15: Economics of Minorities and Races; Non-labor Discrimination
  - J16: Economics of Gender; Non-labor Discrimination
  - J17: Value of Life; Forgone Income
  - J18: Public Policy
  - J19: Other
- J2: Demand and Supply of Labor
  - J20: General
  - 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
  - J28: Safety; Job Satisfaction; Related Public Policy
  - J29: Other
- J3: Wages, Compensation, and Labor Costs
  - J30: General
  - J31: Wage Level and Structure; Wage Differentials
  - J32: Nonwage Labor Costs and Benefits; Private Pensions
  - J33: Compensation Packages; Payment Methods
  - J38: Public Policy
  - J39: Other
- J4: Particular Labor Markets
  - J40: General
  - J41: Labor Contracts
  - J42: Monopsony; Segmented Labor Markets
  - J43: Agricultural Labor Markets
  - J44: Professional Labor Markets; Occupations; Licensing
  - J45: Public Sector Labor Markets
  - J48: Public Policy
  - J49: Other
- J5: Labor-Management Relations, Trade Unions, and Collective Bargaining
  - J50: General
  - J51: Trade Unions: Objectives, Structure, and Effects
  - J52: Dispute Resolution: Strikes, Arbitration, and Mediation; Collective Bargaining
  - J53: Labor-Management Relations; Industrial Jurisprudence
  - J54: Producer Cooperatives; Labor Managed Firms
  - J58: Public Policy
  - J59: Other
- J6: Mobility, Unemployment, and Vacancies
  - J60: General
  - J61: Geographic Labor Mobility; Immigrant Workers
  - J62: Job, Occupational, and Intergenerational Mobility
  - J63: Turnover; Vacancies; Layoffs
  - J64: Unemployment: Models, Duration, Incidence, and Job Search
  - J65: Unemployment Insurance; Severance Pay; Plant Closings
  - J68: Public Policy
  - J69: Other
- J7: Labor Discrimination
  - J70: General
  - J71: Discrimination
  - J78: Public Policy
  - J79: Other
- J8: Labor Standards: National and International
  - J80: General
  - J81: Working Conditions
  - J82: Labor Force Composition
  - J83: Workers' Rights
  - J88: Public Policy
  - J89: Other
K: Law and Economics
- K0: General
  - K00: General
- K1: Basic Areas of Law
  - K10: General
  - K11: Property Law
  - K12: Contract Law
  - K13: Tort Law and Product Liability
  - K14: Criminal Law
  - K19: Other
- K2: Regulation and Business Law
  - K20: General
  - K21: Antitrust Law
  - K22: Corporation and Securities Law
  - K23: Regulated Industries and Administrative Law
  - K29: Other
- K3: Other Substantive Areas of Law
  - K30: General
  - K31: Labor Law
  - K32: Environmental, Health, and Safety Law
  - K33: International Law
  - K34: Tax Law
  - K35: Personal Bankruptcy Law
  - K36: Family and Personal Law
  - K39: Other
- K4: Legal Procedure, the Legal System, and Illegal Behavior
  - K40: General
  - K41: Litigation Process
  - K42: Illegal Behavior and the Enforcement of Law
  - K49: Other
L: Industrial Organization
- L0: General
  - L00: General
- L1: Market Structure, Firm Strategy, and Market Performance
  - L10: General
  - 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; Macroeconomic Industrial Structure; Industrial Price Indices
  - L17: Open Source Products and Markets
  - L19: Other
- L2: Firm Objectives, Organization, and Behavior
  - L20: General
  - L21: Business Objectives of the Firm
  - L22: Firm Organization and Market Structure
  - L23: Organization of Production
  - L24: Contracting Out; Joint Ventures; Technology Licensing
  - L25: Firm Performance: Size, Diversification, and Scope
  - L26: Entrepreneurship
  - L29: Other
- L3: Nonprofit Organizations and Public Enterprise
  - L30: General
  - L31: Nonprofit Institutions; NGOs
  - L32: Public Enterprises
  - L33: Comparison of Public and Private Enterprises; Privatization; Contracting Out
  - L38: Public Policy
  - L39: Other
- L4: Antitrust Issues and Policies
  - L40: General
  - L41: Monopolization; Horizontal Anticompetitive Practices
  - L42: Vertical Restraints; Resale Price Maintenance; Quantity Discounts
  - L43: Legal Monopolies and Regulation or Deregulation
  - L44: Antitrust Policy and Public Enterprises, Nonprofit Institutions, and Professional Organizations
  - L49: Other
- L5: Regulation and Industrial Policy
  - L50: General
  - L51: Economics of Regulation
  - L52: Industrial Policy; Sectoral Planning Methods
  - L53: Enterprise Policy
  - L59: Other
- L6: Industry Studies: Manufacturing
  - L60: General
  - L61: Metals and Metal Products; Cement; Glass; Ceramics
  - L62: Automobiles; Other Transportation Equipment
  - L63: Microelectronics; Computers; Communications Equipment
  - L64: Other Machinery; Business Equipment; Armaments
  - L65: Chemicals; Rubber; Drugs; Biotechnology
  - L66: Food; Beverages; Cosmetics; Tobacco; Wine and Spirits
  - L67: Other Consumer Nondurables: Clothing, Textiles, Shoes, and Leather
  - L68: Appliances; Other Consumer Durables
  - L69: Other
- L7: Industry Studies: Primary Products and Construction
  - L70: General
  - L71: Mining, Extraction, and Refining: Hydrocarbon Fuels
  - L72: Mining, Extraction, and Refining: Other Nonrenewable Resources
  - L73: Forest Products
  - L74: Construction
  - L78: Government Policy
  - L79: Other
- L8: Industry Studies: Services
  - L80: General
  - L81: Retail and Wholesale Trade; e-Commerce
  - L82: Entertainment; Media
  - L83: Sports; Gambling; Recreation; Tourism
  - L84: Personal, Professional, and Business Services
  - L85: Real Estate Services
  - L86: Information and Internet Services; Computer Software
  - L87: Postal and Delivery Services
  - L88: Government Policy
  - L89: Other
- L9: Industry Studies: Transportation and Utilities
  - L90: General
  - L91: Transportation: General
  - L92: Railroads and Other Surface Transportation
  - L93: Air Transportation
  - L94: Electric Utilities
  - L95: Gas Utilities; Pipelines; Water Utilities
  - L96: Telecommunications
  - L97: Utilities: General
  - L98: Government Policy
  - L99: Other
M: Business Administration and Business Economics; Marketing; Accounting
- M0: General
  - M00: General
- M1: Business Administration
  - M10: General
  - M11: Production Management
  - M12: Personnel Management
  - M13: New Firms; Startups
  - M14: Corporate Culture; Social Responsibility
  - M15: IT Management
  - M16: International Business Administration
  - M19: Other
- M2: Business Economics
  - M20: General
  - M21: Business Economics
  - M29: Other
- M3: Marketing and Advertising
  - M30: General
  - M31: Marketing
  - M37: Advertising
  - M38: Government Policy and Regulation
  - M39: Other
- M4: Accounting and Auditing
  - M40: General
  - M41: Accounting
  - M42: Auditing
  - M48: Government Policy and Regulation
  - M49: Other
- M5: Personnel Economics
  - M50: General
  - M51: Firm Employment Decisions; Promotions
  - M52: Compensation and Compensation Methods and Their Effects
  - M53: Training
  - M54: Labor Management
  - M55: Labor Contracting Devices
  - M59: Other
N: Economic History
- N0: General
  - N00: General
  - N01: Development of the Discipline: Historiographical; Sources and Methods
- N1: Macroeconomics and Monetary Economics; Growth and Fluctuations
  - N10: General, International, or Comparative
  - N11: U.S.; Canada: Pre-1913
  - N12: U.S.; Canada: 1913-
  - N13: Europe: Pre-1913
  - N14: Europe: 1913-
  - N15: Asia including Middle East
  - N16: Latin America; Caribbean
  - N17: Africa; Oceania
- N2: Financial Markets and Institutions
  - N20: General, International, or Comparative
  - N21: U.S.; Canada: Pre-1913
  - N22: U.S.; Canada: 1913-
  - N23: Europe: Pre-1913
  - N24: Europe: 1913-
  - N25: Asia including Middle East
  - N26: Latin America; Caribbean
  - N27: Africa; Oceania
- N3: Labor and Consumers, Demography, Education, Health, Welfare, Income, and Wealth
  - N30: General, International, or Comparative
  - N31: U.S.; Canada: Pre-1913
  - N32: U.S.; Canada: 1913-
  - N33: Europe: Pre-1913
  - N34: Europe: 1913-
  - N35: Asia including Middle East
  - N36: Latin America; Caribbean
  - N37: Africa; Oceania
- N4: Government, War, Law, and Regulation
  - N40: General, International, or Comparative
  - N41: U.S.; Canada: Pre-1913
  - N42: U.S.; Canada: 1913-
  - N43: Europe: Pre-1913
  - N44: Europe: 1913-
  - N45: Asia including Middle East
  - N46: Latin America; Caribbean
  - N47: Africa; Oceania
- N5: Agriculture, Natural Resources, Environment, and Extractive Industries
  - N50: General, International, or Comparative
  - N51: U.S.; Canada: Pre-1913
  - N52: U.S.; Canada: 1913-
  - N53: Europe: Pre-1913
  - N54: Europe: 1913-
  - N55: Asia including Middle East
  - N56: Latin America; Caribbean
  - N57: Africa; Oceania
- N6: Manufacturing and Construction
  - N60: General, International, or Comparative
  - N61: U.S.; Canada: Pre-1913
  - N62: U.S.; Canada: 1913-
  - N63: Europe: Pre-1913
  - N64: Europe: 1913-
  - N65: Asia including Middle East
  - N66: Latin America; Caribbean
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Your search for "capital gains and losses" over the article keywords returned 6 results.

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1. capital gains taxation

Capital gains taxation is the taxation of gains or losses from owning assets, usually as part of an income tax. Typically, tax systems measure capital ...

By William Gentry. From The New Palgrave Dictionary of Economics, Second Edition, 2008

2. capital gains and losses

How capital gains and losses are distinct from income raises subtle and unresolved issues. Whereas national accountants measure income as the sum of the ...

By E. Malinvaud. From The New Palgrave Dictionary of Economics, Second Edition, 2008

3. estate and inheritance taxes

This article briefly describes features of real-life estate and inheritance taxes, economic arguments for and against these types of taxation and empirical ...

By Wojciech Kopczuk. From The New Palgrave Dictionary of Economics, Second Edition, 2008

4. bonds

A bond is commonly understood to be a debt instrument in which a borrower receives an advance of funds and contracts to make future payments of interest ...

By Donald D. Hester. From The New Palgrave Dictionary of Economics, Second Edition, 2008

5. taxation of corporate profits

Corporate profits taxes account for a relatively small share of revenues in leading industrial countries but represent a potentially important source ...

By Alan J. Auerbach. From The New Palgrave Dictionary of Economics, Second Edition, 2008

6. national income

This article emphasizes how classical, neoclassical and real Keynesian economic theories are related to accounts of national income and its distribution. ...

By Thomas K. Rymes. From The New Palgrave Dictionary of Economics, Second Edition, 2008