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Tax loss carrybacks : investment stimulus versus misallocation
Bethmann, Inga, (2018)
Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed, (2017)
Identifying tax losses entitled to full loss offsets in a business profits tax under the Domar-Musgrave risk model
McIntyre, Michael J., (2009)
The Role of Allocation in a Globalized Corporate Income Tax
Mintz, Jack M., (1998)
Taxation of investment and finance in an international setting : implications for tax competition
Mintz, Jack M., (2000)
Optimal profit taxation as a means of financial intermediation undertaken by the government
Mintz, Jack M., (1979)