If using GLIBC's iconv, the list of encodings and aliases is usually in:
/usr/lib/gconv/gconv-modules
If using Debian multiarch, it will instead be in:
/usr/lib/x86_64-linux-gnu/gconv/gconv-modules
Note that aliases for ASCII, UTF-8, UTF-16BE, UTF-16LE, UTF-32BE, and UTF-32LE are not listed there.