Arbeitspapier
Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided. I find that the restrictions on the use of tax loss carryback are rather ineffective while the newly introduced minimum taxation considerably increases yearly tax revenue by 1.1 billion .
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Discussion Papers ; No. 764
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Thema
-
micro simulation
loss offset restrictions
corporate taxation
tax loss carryforward
tax loss carry-back
tax reform
Verlust
Steuerbegünstigung
Körperschaftsteuer
Steuerreform
Steuerwirkung
Steueraufkommen
Mikrosimulation
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Dwenger, Nadja
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2008
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Dwenger, Nadja
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2008
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