loss offset Latest Research Papers

Loss-Offset Restrictions, Progressive Wage Taxation and Performance-Based Incentive Contracts

SSRN Electronic Journal ◽

10.2139/ssrn.3669875 ◽

2020 ◽

Author(s):

Rainer Niemann ◽

Mariana Sailer

Keyword(s):

Incentive Contracts ◽

And Performance ◽

Loss Offset Restrictions ◽

Loss Offset

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Loss-offset provisions in the corporate tax code and misallocation of capital

Journal of Monetary Economics ◽

10.1016/j.jmoneco.2019.04.011 ◽

2019 ◽

Vol 105 ◽

pp. 1-20

Author(s):

Barış Kaymak ◽

Immo Schott

Keyword(s):

Corporate Tax ◽

Loss Offset

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Comments on ‘Loss-offset provisions in the corporate tax code and misallocation of capital’

Journal of Monetary Economics ◽

10.1016/j.jmoneco.2019.04.008 ◽

2019 ◽

Vol 105 ◽

pp. 21-23

Author(s):

Venky Venkateswaran

Keyword(s):

Corporate Tax ◽

Loss Offset

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The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle

National Tax Journal ◽

10.17310/ntj.2019.1.02 ◽

2019 ◽

Vol 72 (1) ◽

pp. 45-78 ◽

Cited By ~ 2

Author(s):

Katarzyna Bilicka

Keyword(s):

Business Cycle ◽

Corporate Tax ◽

Tax Revenues ◽

Asymmetric Behavior ◽

The Business Cycle ◽

Loss Offset

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Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

European Economic Review ◽

10.1016/j.euroecorev.2017.12.007 ◽

2018 ◽

Vol 102 ◽

pp. 188-210 ◽

Cited By ~ 2

Author(s):

Mohammed Mardan ◽

Michael Stimmelmayr

Keyword(s):

Tax Revenue ◽

Formula Apportionment ◽

Cross Border ◽

Loss Offset

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Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

SSRN Electronic Journal ◽

10.2139/ssrn.2941367 ◽

2017 ◽

Author(s):

Mohammed Mardan ◽

Michael Stimmelmayr

Keyword(s):

Tax Revenue ◽

Formula Apportionment ◽

Cross Border ◽

Loss Offset

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Tax Loss Offset Restrictions and Biased Perception of Risky Investments

SSRN Electronic Journal ◽

10.2139/ssrn.3046543 ◽

2017 ◽

Author(s):

Annika Mehrmann ◽

Caren Sureth-Sloane

Keyword(s):

Loss Offset Restrictions ◽

Biased Perception ◽

Tax Loss ◽

Loss Offset

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On the implications of introducing cross-border loss-offset in the European Union

Journal of Public Economics ◽

10.1016/j.jpubeco.2016.10.007 ◽

2016 ◽

Vol 144 ◽

pp. 78-89 ◽

Cited By ~ 2

Author(s):

Zarko Y. Kalamov ◽

Marco Runkel

Keyword(s):

European Union ◽

The European Union ◽

Cross Border ◽

Loss Offset

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Effect of Sunset of Investment Loss Offset on Net Cash Flow to Fund: Evidence from Korean Market

Research Journal of Business Management ◽

10.3923/rjbm.2016.15.25 ◽

2015 ◽

Vol 10 (1-3) ◽

pp. 15-25

Author(s):

HyeongTae Cho ◽

WonSeok Choi

Keyword(s):

Cash Flow ◽

Korean Market ◽

Loss Offset

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On the Implications of Introducing Cross-Border Loss-Offset in the European Union

SSRN Electronic Journal ◽

10.2139/ssrn.2636240 ◽

2015 ◽

Author(s):

Zarko Yordanov Kalamov ◽

Marco Runkel

Keyword(s):

European Union ◽

The European Union ◽

Cross Border ◽

Loss Offset

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loss offset
Recently Published Documents

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Loss-Offset Restrictions, Progressive Wage Taxation and Performance-Based Incentive Contracts

Loss-offset provisions in the corporate tax code and misallocation of capital

Comments on ‘Loss-offset provisions in the corporate tax code and misallocation of capital’

The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle

Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

Tax Loss Offset Restrictions and Biased Perception of Risky Investments

On the implications of introducing cross-border loss-offset in the European Union

Effect of Sunset of Investment Loss Offset on Net Cash Flow to Fund: Evidence from Korean Market

On the Implications of Introducing Cross-Border Loss-Offset in the European Union

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loss offsetRecently Published Documents

TOTAL DOCUMENTS

H-INDEX

Loss-Offset Restrictions, Progressive Wage Taxation and Performance-Based Incentive Contracts

Loss-offset provisions in the corporate tax code and misallocation of capital

Comments on ‘Loss-offset provisions in the corporate tax code and misallocation of capital’

The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle

Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

Tax Loss Offset Restrictions and Biased Perception of Risky Investments

On the implications of introducing cross-border loss-offset in the European Union

Effect of Sunset of Investment Loss Offset on Net Cash Flow to Fund: Evidence from Korean Market

On the Implications of Introducing Cross-Border Loss-Offset in the European Union

loss offset
Recently Published Documents