Implications of tax loss asymmetry for owners of S corporations
Year of publication: |
2023
|
---|---|
Authors: | Goodman, Lucas ; Patel, Elena ; Saunders-Scott, Molly |
Published in: |
American economic journal. - Nashville, Tenn. : American Economic Association, ISSN 1945-774X, ZDB-ID 2452647-2. - Vol. 15.2023, 1, p. 342-369
|
Subject: | Verlustverrechnung | Loss offset | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Anreiz | Incentives | Investitionsrisiko | Investment risk | USA | United States | 2000-2017 |
Description of contents: | Description [aeaweb.org] |
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