-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates …

-border loss offset inherent to formula apportionment. In the medium run, in which only firms can adjust their strategies, tax …, contrary to output factors, input factors provide an insurance against tax revenue shortfalls due to loss-making affiliates. …

We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …

We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …