Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases
Year of publication: |
2012
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Authors: | Mehrmann, Annika ; Schneider, Georg ; Sureth, Caren |
Publisher: |
Berlin : Arbeitskreis Quantitative Steuerlehre (arqus) |
Subject: | asymmetric taxation | loss offset restrictions | timing flexibility | investment decisions | uncertainty | tax effects |
Series: | arqus Discussion Paper ; 134 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 719820588 [GVK] hdl:10419/59879 [Handle] RePEc:zbw:arqudp:134 [RePEc] |
Classification: | H21 - Efficiency; Optimal Taxation ; H25 - Business Taxes and Subsidies |
Source: |
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Mehrmann, Annika, (2012)
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika, (2017)
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika, (2017)
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Mehrmann, Annika, (2012)
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Mehrmann, Annika, (2012)
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika, (2017)
- More ...