Koch, Reinald; Langenmayr, Dominika - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 5, pp. 367-373
Due to the corona pandemic, many companies will suffer losses in 2020. The German tax system treats profits and losses … asymmetrically: Whereas profits are taxed immediately, losses do not generate immediate tax refunds. This article discusses different … options to improve the tax treatment of companies in loss situations. A microsimulation of these reforms reveals that …