investment incentives of tax law asymmetries. Integrating an initial loss carryforward at the time of investment creates a … of all parameters under consideration. On average, a domestic minimum tax and a time limit on loss carryforwards tend to …This paper analyzes the impact of particular loss offset limitations on intrastate and crossborder investment decisions …

determinants of loan loss provision (LLP), which are classified as either discretionary (income smoothing, capital management …

it spans over four decades and includes a large number of tax reform episodes, with tax rate variation arising both from …

. The education tax rates are chosen, in each period, by a majoritarian rule among the relevant constituents. We demonstrate … tax rates in all generations, and thereby to higher rates of human capital accumulation. -- Social security ; funding …

, Germany, Italy, the Netherlands, Sweden, Switzerland and the UK. Exploiting within-country variation, we show that a one …-March until mid-May. Using Italy as a case study, we find that high-social-capital areas exhibit lower excess mortality and a …