Partial loss refundability : how are corporate tax losses used?
Year of publication: |
2006
|
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Authors: | Cooper, Michael J. ; Knittel, Matthew |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 59.2006, 3, p. 651-663
|
Subject: | Körperschaftsteuer | Corporate income tax | Verlust | Loss | Steuervergünstigung | Tax incentive | USA | United States | 1993-2003 |
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