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GmbH-Gesellschafterdarlehen und Darlehensverlust im Einkommensteuerrecht
Simon, Jan Peter - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003534223
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The treatment of deductions under a sales tax
Grant, Simon; King, Stephen P. - 1993
Persistent link: https://www.econbiz.de/10000855397
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Risk taking and full loss offset corporate taxation with interest deductibility
Mintz, Jack M. - 1979
Persistent link: https://www.econbiz.de/10000338191
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Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar-Musgrave risk model
McIntyre, Michael J. - In: Australian tax forum : a journal of taxation policy, … 24 (2009) 1, pp. 77-88
Persistent link: https://www.econbiz.de/10003851910
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The efficiency loss of capital income taxation under imperfect loss offset provisions
Ahsan, Syed M.; Tsigaris, Panagiotis Demetrios - In: Public finance review : PFR 37 (2009) 6, pp. 710-731
Persistent link: https://www.econbiz.de/10003901048
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Tax loss carry-forwards and optimal leverage
François, Pascal - In: Applied financial economics 16 (2006) 14, pp. 1075-1083
Persistent link: https://www.econbiz.de/10003377865
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Tax deductions for losses and equilibrium in competitive insurance markets
Li, Chu-shiu; Liu, Chwen-chi; Yang, Chen-sheng - In: Atlantic economic journal : AEJ 38 (2010) 1, pp. 51-63
Persistent link: https://www.econbiz.de/10008696859
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Corporation tax asymmetries : effective tax rates and profit shifting
Creedy, John (contributor); Gemmell, Norman (contributor) - 2008
Persistent link: https://www.econbiz.de/10003614011
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Optimal tax deductions for net losses under private insurance with an upper limit
Huang, Rachel J.; Tzeng, Larry Y. - In: The journal of risk and insurance : the journal of the … 74 (2007) 4, pp. 883-893
Persistent link: https://www.econbiz.de/10003599412
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Optimal tax timing with asymmetric long-term/short-term capital gains tax
Dai, Min; Liu, Hong; Yang, Chen; Zhong, Yifei - In: The review of financial studies 28 (2015) 9, pp. 2687-2721
Persistent link: https://www.econbiz.de/10011401325