Tax loss offset restrictions - last resort for the treasury? An empirical evaluation of tax loss offset restrictions based on micro data
- Location
-
Deutsche Nationalbibliothek Frankfurt am Main
- Extent
-
Online-Ressource
- Language
-
Englisch
- Bibliographic citation
-
Disskussionsbeitrag / Arbeitskreis Quantitative Steuerlehre ; Diskussionsbeitr. Nr. 44
- Classification
-
Wirtschaft
- Keyword
-
Verlust
Steuerbegünstigung
Körperschaftsteuer
Steuerreform
Steuerwirkung
Steueraufkommen
Deutschland
Verlust
Steuervergünstigung
Körperschaftsteuer
Steuerreform
Steuerwirkung
Steueraufkommen
Mikrosimulation
Deutschland
- Event
-
Veröffentlichung
- (where)
-
Paderborn
- (who)
-
Arqus, Arbeitskreis Quantitative Steuerlehre
- (when)
-
2008
- Contributor
-
Dwenger, Nadja
- URN
-
urn:nbn:de:101:1-2008101000
- Rights
-
Der Zugriff auf das Objekt ist unbeschränkt möglich.
- Last update
-
14.08.2025, 10:44 AM CEST
Data provider
This object is provided by:
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Deutsche Nationalbibliothek. If you have any questions about the object, please contact the data provider.
Associated
- Dwenger, Nadja
- Arqus, Arbeitskreis Quantitative Steuerlehre
Time of origin
- 2008
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Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data
Tax loss offset restrictions and biased perception of risky investments
Tax-Optimal Step-Up and Imperfect Loss Offset
Cross-border loss offset can fuel tax competition
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Do tax loss restrictions distort venture capital funding of start-ups?
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