The effects on the length of the tax-loss carryback period on tax receipts and corporate marginal tax rates
Year of publication: |
2009
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Authors: | Graham, John R. ; Kim, Hyunseob |
Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 62.2009, 3, p. 413-427
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Subject: | Steuerpolitik | Tax policy | Körperschaftsteuer | Corporate income tax | Verlust | Loss | Steuervergünstigung | Tax incentive | Dauer | Duration | Betriebliche Liquidität | Corporate liquidity | Grenzsteuersatz | Marginal tax rate | USA | United States | 2008-2009 |
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