The effect of loss-offsetprovisions on the asymmetric behavior of corporate tax revenues in the business sycle
Katarzyna Bilicka
| Year of publication: |
2019
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|---|---|
| Authors: | Bilicka, Katarzyna |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 72.2019, 1, p. 45-78
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| Subject: | business cycle | corporate tax revenues | asymmetric fiscal policy | loss-offset provisions | Steuereinnahmen | Tax revenue | Körperschaftsteuer | Corporate income tax | Unternehmensbesteuerung | Corporate taxation | Konjunktur | Business cycle | Finanzpolitik | Fiscal policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.17310/ntj.2019.1.02 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012035963