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~subject:"Corporate Income Tax"
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Corporate Income Tax
tax losses
11
Körperschaftsteuer
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Verlust
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Corporate income tax
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Loss
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Steuervergünstigung
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Tax incentive
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Tax losses
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asymmetric taxation
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behavioral taxation
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investment decisions
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loss offset restrictions
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perception bias
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prospect theory
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tax effects
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Capital income tax
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Deutschland
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Germany
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Kapitalertragsteuer
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Steuerwirkung
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Tax effects
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corporate taxation
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risktaking
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shadow economy
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tax and social security contribution burden
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taxation
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Martínez-Arias, Antonio Manuel
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Rodríguez Fernández, Elena
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Revista globalización, competitividad y gobernabilidad : revista cuatrimestral : GCG
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ECONIS (ZBW)
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Determinants of
tax
losses
in Spanish listed companies
Rodríguez Fernández, Elena
;
Martínez-Arias, Antonio …
- In:
Revista globalización, competitividad y gobernabilidad …
12
(
2018
)
2
,
pp. 20-37
Persistent link: https://www.econbiz.de/10012098127
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