Tax law and the transfer of start-up losses: A European overview and categorization
Year of publication: |
2019
|
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Authors: | Bührle, Anna Theresa ; Spengel, Christoph |
Publisher: |
Mannheim : ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung |
Subject: | tax loss carryforward | loss trafficking | loss transfer | entrepreneurship | start-ups |
Series: | ZEW Discussion Papers ; 19-037 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 167787421X [GVK] hdl:10419/204489 [Handle] RePEc:zbw:zewdip:19037 [RePEc] |
Classification: | M13 - Entrepreneurship ; H25 - Business Taxes and Subsidies ; H32 - Firm ; L52 - Industrial Policy; Sectoral Planning Methods |
Source: |
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Tax law and the transfer of start-up losses : a European overview and categorization
Bührle, Anna Theresa, (2019)
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Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe
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