Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data
Year of publication: |
2008
|
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Authors: | Dwenger, Nadja |
Institutions: | arqus - Arbeitskreis Quantitative Steuerlehre |
Subject: | micro simulation | loss offset restrictions | corporate taxation | tax loss carryforward | tax loss carry-back |
Extent: | application/pdf |
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Series: | arqus Discussion Papers in Quantitative Tax Research. - ISSN 1861-8944. |
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Number 44 |
Classification: | H25 - Business Taxes and Subsidies ; C8 - Data Collection and Data Estimation Methodology; Computer Programs |
Source: |
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Dwenger, Nadja, (2008)
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Dwenger, Nadja, (2008)
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