Tax loss carrybacks as firm fiscal stimulus : a tale of two recessions
Year of publication: |
2021
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Authors: | Dobridge, Christine L. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 153-181
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Subject: | net operating loses | tax loss carrybacks | corporate taxation | capital investment | cash holdings | debt | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive | Verlust | Loss | Körperschaftsteuer | Corporate income tax | Kapitalertragsteuer | Capital income tax |
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