Tax law and the transfer of start-up losses : a European overview and categorization
Year of publication: |
[2019] ; This version: September 11th, 2019
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Authors: | Bührle, Anna Theresa ; Spengel, Christoph |
Publisher: |
Mannheim, Germany : ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim |
Subject: | tax loss carryforward | loss trafficking | loss transfer | entrepreneurship | start-ups | Unternehmensgründung | Business start-up | Verlust | Loss | Steuervergünstigung | Tax incentive | Entrepreneurship | Entrepreneurship approach | Steuerrecht | Tax law |
Extent: | 1 Online-Ressource (28 Seiten) Diagramme |
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Series: | Discussion paper. - [Mannheim] : [ZEW], ZDB-ID 2985404-0. - Vol. no. 19, 037 (09/2019) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Notes: | Gesehen am 14.01.2020 |
Other identifiers: | hdl:10419/204489 [Handle] |
Classification: | M13 - Entrepreneurship ; H25 - Business Taxes and Subsidies ; H32 - Firm ; L52 - Industrial Policy; Sectoral Planning Methods |
Source: | ECONIS - Online Catalogue of the ZBW |
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