Similar Search Results

On the design and reform of capital-gains taxation

Auerbach, Alan J. - In: The American economic review 82 (1992) 2, pp. 263-267

Persistent link: https://www.econbiz.de/10001123369

A new measure of horizontal equity

Auerbach, Alan J.; Hassett, Kevin A. - In: The American economic review 92 (2002) 4, pp. 1116-1125

Persistent link: https://www.econbiz.de/10001712115

Capital-fains realizations of the rich and sophisticated

Auerbach, Alan J.; Siegel, Jonathan M. - In: The American economic review 90 (2000) 2, pp. 276-282

Persistent link: https://www.econbiz.de/10001502677

Welfare aspects of current U.S. corporate taxation

Auerbach, Alan J. - In: The American economic review 73 (1983) 2, pp. 76-81

Persistent link: https://www.econbiz.de/10001850628

Understanding U.S. Corporate Tax Losses

Altshuler, Rosanne - 2010

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S. corporation tax returns, we explore a variety of potential explanations for this surge in tax losses, taking...

Persistent link: https://www.econbiz.de/10012758277