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Understanding US corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2008
Persistent link: https://www.econbiz.de/10003769916
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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael; … - In: Tax policy and the economy 23 (2009), pp. 73-122
Persistent link: https://www.econbiz.de/10003866901
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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael J.; … - 2011
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S. corporation tax returns for...
Persistent link: https://www.econbiz.de/10009151928
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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
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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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Residual Profit Allocation by Income
Devereux, Michael P. - 2019
This paper is a draft chapter of a forthcoming book on the taxation of international business profit by the authors of … proposal has already been released. The second proposal – for a form of residual profit allocation - is presented here.We refer … to the proposal set out in this paper as a Residual Profit Allocation by Income, or RPA-I. The RPA-I allocates the right …
Persistent link: https://www.econbiz.de/10012890076
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Taxing profit in a global economy : a report of the Oxford International Tax Group
Devereux, Michael P.; Auerbach, Alan J.; Keen, Michael; … - Oxford International Tax Group - 2021 - First edition
Persistent link: https://www.econbiz.de/10012291947
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Understanding U.S. corporate tax losses
Altshuler, Rosanne; Auerbach, Alan J.; Cooper, Michael; … - 2011
Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S. corporation tax returns for...
Persistent link: https://www.econbiz.de/10010282845
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On the design and reform of capital gains taxation
Auerbach, Alan J. - 1992
Persistent link: https://www.econbiz.de/10000136579
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The increasing annuitization of the elderly : estimates and implications for intergenerational transfers, inequality, and national saving
Auerbach, Alan J.; Kotlikoff, Laurence J.; Weil, David N. - 1992
Persistent link: https://www.econbiz.de/10000136777