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Tax Loss Carryforwards and Corporate Tax Incentives
Auerbach, Alan J. - 1986
This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data … sector had tax loss carryforwards. When weighted by their market value, however, these firms account for less than three … percent of this sector, suggesting that loss carryforwards are concentrated among small firms and affect relatively few large …
Persistent link: https://www.econbiz.de/10012477213
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The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
Graham, John R. - 2009
We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax … financial industries. Extending the carryback period would increase the marginal tax rate of loss firms by more than 200 basis …
Persistent link: https://www.econbiz.de/10012463472
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Understanding U.S. Corporate Tax Losses
Altshuler, Rosanne - 2008
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/10012464242
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Pay or Pray? The Impact of Charitable Subsidies on Religious Attendance
Gruber, Jonathan - 2004
The economic argument for subsidizing charitable giving relies on the positive externalities of charitable activities, particularly from the religious institutions that are the largest recipients of giving. But the net external effects of subsidies to religious giving will also depend on a...
Persistent link: https://www.econbiz.de/10012468319
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Taxable and Tax-Exempt Interest Rates : The Role of Personal and Corporate Tax Rates
Peek, Joe - 1985
This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates and on the spread between taxable and tax-exempt rates. Two main sets of results emerge. First, we establish that the effective marginal investors in the Treasury bill market are households,...
Persistent link: https://www.econbiz.de/10012477542
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Taxation of Corporate Capital Income : Tax Revenues vs. Tax Distortions
Gordon, Roger H. - 1981
Since the average tax rate on corporate capital income is very high, economists often conclude that taxes have caused a substantial fall in corporate investment, a movement of capital into noncorporate uses, and a fall in personal savings. The combined efficiency costs of these distortions are...
Persistent link: https://www.econbiz.de/10012478431
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Personal Taxation, Portfolio Choice and The Effect of the Corporation Income Tax
Feldstein, Martin - 1980
Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors, the exclusion of retained earnings...
Persistent link: https://www.econbiz.de/10012478555
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Income Tax Provisions Affecting Owner-Occupied Housing : Revenue Costs and Incentive Effects
Poterba, James M. - 2008
The mortgage interest deduction, the property tax deduction, the unique treatment of capital gains on owner-occupied homes, and the absence of taxation on imputed rent from owner-occupied homes all influence the effective cost of housing services. They also affect federal income tax revenues and...
Persistent link: https://www.econbiz.de/10012464394
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Energy Tax Incentives and the Alternative Minimum Tax
Carlson, Curtis - 2008
We take a first look at limitations on the use of energy-related tax credits contained in the General Business Credit (GBC) due to limitations within the regular corporate income tax as well as the AMT. Between 2000 and 2005, firms were unable to use all energy-related tax credits due to GBC...
Persistent link: https://www.econbiz.de/10012464535
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Household Expenditure and the Income Tax Rebates of 2001
Johnson, David S. - 2004
Under the Economic Growth and Tax Relief Reconciliation Act of 2001, most U.S. taxpayers received a tax rebate between July and September, 2001. The week in which the rebate was mailed was based on the second-to-last digit of the taxpayer's Social Security number, a digit that is effectively...
Persistent link: https://www.econbiz.de/10012467907