Tax loss carrybacks : investment stimulus versus misallocation
Year of publication: |
July 2018
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Authors: | Bethmann, Inga ; Jacob, Martin ; Müller, Maximilian André |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 4, p. 101-125
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Subject: | corporate taxation | tax policy | tax loss carryback | tax asymmetry | tax refunds | corporate investments | misallocation | Unternehmensbesteuerung | Corporate taxation | Steuervergünstigung | Tax incentive | Investition | Investment | Steuerpolitik | Tax policy | Körperschaftsteuer | Corporate income tax | Verlust | Loss | Investitionsentscheidung | Investment decision | Theorie | Theory |
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