Arbeitspapier
Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions 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. 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 German corporate sector to evaluate the fiscal effects of these restrictions. Additionally, distributional breakdowns are provided. I find that the restrictions on the use of tax loss carry-back are rather ineffective while the newly introduced minimum taxation considerably increases yearly tax revenue by 1.1 billion €.
- Language
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Englisch
- Bibliographic citation
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Series: arqus Discussion Paper ; No. 44
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
- Subject
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micro simulation
loss offset restrictions
corporate taxation
tax loss carryforward
tax loss carry-back
- Event
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Geistige Schöpfung
- (who)
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Dwenger, Nadja
- Event
-
Veröffentlichung
- (who)
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Arbeitskreis Quantitative Steuerlehre (arqus)
- (where)
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Berlin
- (when)
-
2008
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Dwenger, Nadja
- Arbeitskreis Quantitative Steuerlehre (arqus)
Time of origin
- 2008
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