Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data

JEL-Classification: H25;C8
Keywords: Micro simulaton, loss offset restrictions, corporate taxation, tax loss carry-forward, tax loss carry-back
Externer Link:
http://www.arqus.info/mobile/paper/arqus_44.pdf

Frei zugängliche Version: (econstor)
http://hdl.handle.net/10419/30880