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Persistent link: https://www.econbiz.de/10010433371
We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the...
Persistent link: https://www.econbiz.de/10012973037
We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the...
Persistent link: https://www.econbiz.de/10011688417
Persistent link: https://www.econbiz.de/10011880599
We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some risk to the government; and second, the...
Persistent link: https://www.econbiz.de/10012950288