Short-term incentive effects of a reduction in the NOL carryback period
Year of publication: |
2011
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Authors: | Albring, Susan M. ; Dhaliwal, Dan S. ; Khurana, Inder K. ; Pereira, Raynolde |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 33.2011, 2, p. 67-88
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Subject: | Körperschaftsteuer | Corporate income tax | Steuervergünstigung | Tax incentive | Verlust | Loss | Steuervermeidung | Tax avoidance | USA | United States | 1995-1998 |
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