Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
2013 ◽
Vol 32
(1)
◽
pp. 122-134
Annika Mehrmann
◽
Caren Sureth-Sloane
Rainer Niemann
◽
Mariana Sailer
Shomesh Chaudhuri
◽
Terence C. Burnham
◽
Andrew W. Lo
2020 ◽
Vol 76
(3)
◽
pp. 99-108
Shomesh E. Chaudhuri
◽
Terence C. Burnham
◽
Andrew W. Lo
Grant S. Taylor
◽
Christina Schmidt
1986 ◽
Vol 47
(7)
◽
pp. 1149-1154
Le Quang Rang
◽
D. Voslamber