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What drives tax refund maximization from inter-temporal loss usage? : evidence from the German taxpayer panel

Werdt, Clive - 2015

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a … year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units … can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax …

Persistent link: https://www.econbiz.de/10010473168

International city's networks and diplomacy

Balbim, Renato - 2021

The internationalization of cities and the constitution of a new international space of power involves a much more expressive number of cities than the usual global cities. Nowadays, dozens of international organizations are composed of regional capitals, medium, and even small cities. With...

Persistent link: https://www.econbiz.de/10012594632

Cooperation in international environmental negotiations due to a preference for equity

Lange, Andreas; Vogt, Carla - 2001

This paper demonstrates that cooperation in international environmental negotiations can be explained by preferences for equity. Within a N-country prisoner's dilemma in which agents can either cooperate or defect, in addition to the standard non-cooperative equilibrium, cooperation of a large...

Persistent link: https://www.econbiz.de/10013428398