Tax loss offset restrictions – Last resort for the treasury?An empirical evaluation of tax loss offset restrictions based on micro data
Year of publication: |
2008-05-01
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Authors: | Dwenger, Nadja |
Institutions: | Arbeitskreis Quantitative Steuerlehre |
Subject: | Mikrosimulation | micro simulation | Verlustvortrag | Körperschaftssteuer |
Extent: | 29 p. application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Language: | English |
Classification: | Accounting and auditing. General ; Corporate taxation and accounting. General ; Tax-based determination of income and statement of net assets ; Individual Working Papers, Preprints ; GERMANY |
Source: | USB Cologne (business full texts) |
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