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The tax deductibility of captive insurance premiums : an assessment and alternative perspective
Lai, Gene C. - In: The journal of risk and insurance : the journal of the … 62 (1995) 2, pp. 230-252
Persistent link: https://www.econbiz.de/10001186269
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Domestic income shifting by Chinese listed firms
Shevlin, Terry; Tang, Tanya Y. H.; Wilson, Ryan J. - In: The journal of the American Taxation Association : a … 34 (2012) 1, pp. 1-29
Persistent link: https://www.econbiz.de/10009668303
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Verlustverwertungsstrategien
Orth, Manfred - In: Konzernsteuerrecht : national - international, (pp. 967-1089). 2008
Persistent link: https://www.econbiz.de/10003734524
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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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Do tax incentives affect investment? : an analysis of the new markets tax credit
Gurley-Calvez, Tami; Gilbert, Thomas J.; Harper, Katherine - In: Public finance review : PFR 37 (2009) 4, pp. 371-398
Persistent link: https://www.econbiz.de/10003854919
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The effects on the length of the tax-loss carryback period on tax receipts and corporate marginal tax rates
Graham, John R.; Kim, Hyunseob - In: National tax journal 62 (2009) 3, pp. 413-427
Persistent link: https://www.econbiz.de/10003903100
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An examination of the relations among tax preferences, implicit taxes, and market power in a noncompetitive market
Salbador, Debra A.; Vendrzyk, Valaria P. - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 47-67
Persistent link: https://www.econbiz.de/10003421909
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Tax revisions of 2004 and pro sports team ownership
Coulson, N. Edward; Fort, Rodney - In: Contemporary economic policy : a journal of Western … 28 (2010) 4, pp. 464-473
Persistent link: https://www.econbiz.de/10008823814
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What can we learn about uncertain tax benefits from FIN 48?
Blouin, Jennifer L.; Gleason, Cristi; Mills, Lillian F.; … - In: National tax journal 60 (2007) 3, pp. 521-535
Persistent link: https://www.econbiz.de/10003580194
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Partial loss refundability : how are corporate tax losses used?
Cooper, Michael J.; Knittel, Matthew - In: National tax journal 59 (2006) 3, pp. 651-663
Persistent link: https://www.econbiz.de/10003395239