Search Results - subject:"tax loss carry-back"

Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data

Dwenger, Nadja - 2008

find that the restrictions on the use of tax loss carry-back are rather ineffective while the newly introduced minimum …

Persistent link: https://www.econbiz.de/10010300131

Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data

Dwenger, Nadja - 2008

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been...

Persistent link: https://www.econbiz.de/10010324254

Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data

Dwenger, Nadja - arqus - Arbeitskreis Quantitative Steuerlehre - 2008

find that the restrictions on the use of tax loss carry-back are rather ineffective while the newly introduced minimum …

Persistent link: https://www.econbiz.de/10008462228

Tax Loss Offset Restrictions - Last Resort for the Treasury?: An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data

Dwenger, Nadja - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008

Persistent link: https://www.econbiz.de/10005068968