in risk, differences in the tax treatment of individual capital income and imperfections in the international flow of …

in risk, differences in the tax treatment of individual capital income and imperfections in the international flow of …

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in … in the 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that …

income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a … 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that losses rose … an increase in the gap between corporate profits subject to tax and corporate profits as measured by the national income …

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in … in the 1990s and recent temporary tax provisions that might have had important effects on taxable income …