The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm.

In this paper, we show how a differentiated tax treatment of corporate losses and corporate profits induces the firm to behave in a very specific risk-averse manner.

Year of publication:	1996
Authors:	Eeckhoudt, L. ; Gollier, C. ; Schlesinger, H.
Institutions:	Groupe de Recherche en Économie Mathématique et Quantitative (GREMAQ), Toulouse School of Economics (TSE)
Subject:	ECONOMETRICS \| RISK \| TAXES

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Series:	Toulouse - GREMAQ.
Type of publication:	Book / Working Paper
Notes:	20 pages
Classification:	C10 - Econometric and Statistical Methods: General. General ; C19 - Econometric and Statistical Methods: General. Other ; D80 - Information and Uncertainty. General ; D81 - Criteria for Decision-Making under Risk and Uncertainty ; H25 - Business Taxes and Subsidies
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005780442

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