Cathala, Christophe - In: Financial internet quarterly 18 (2022) 3, pp. 68-79
The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carryforward...
