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The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

Graham, John R. - 2009

We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax … financial industries. Extending the carryback period would increase the marginal tax rate of loss firms by more than 200 basis …

Persistent link: https://www.econbiz.de/10012463472

Understanding U.S. Corporate Tax Losses

Altshuler, Rosanne - 2008

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S. corporation tax returns, we explore a variety of potential explanations for this surge in tax losses, taking...

Persistent link: https://www.econbiz.de/10012464242

Tax Losses

Snyder, Lester B. - 2007

It comes as no surprise to any observant person in this country that there is a wide disparity in our federal income tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law complexity and inefficiency, little or nothing has been...

Persistent link: https://www.econbiz.de/10014223715

State and federal tax policy toward nonprofit organizations

Alm, James; Teles, Daniel - 2017

Persistent link: https://www.econbiz.de/10011716949

Tax loss amortization of companies in Slovakia

Bánociová, Anna; Ťahlová, Slavomíra - In: Journal of risk and financial management : JRFM 13 (2020) 10/241, pp. 1-14

higher tax liability by tax loss amortization to reduce their income tax payable. Based on the review of literature from the … field of legislation concerning the tax loss amortization by using the descriptive statistics of selected corporate and tax … 2015 to 2018. Tax loss can be considered as a tool for tax optimization, which is used by companies in all countries of the …

Persistent link: https://www.econbiz.de/10012387178