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
|
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Authors: | Dwenger, Nadja |
Publisher: |
Berlin : Deutsches Institut für Wirtschaftsforschung (DIW) |
Subject: | Verlust | Steuerbegünstigung | Körperschaftsteuer | Steuerreform | Steuerwirkung | Steueraufkommen | Mikrosimulation | Deutschland | micro simulation | loss offset restrictions | corporate taxation | tax loss carryforward | tax loss carry-back | tax reform |
Series: | DIW Discussion Papers ; 764 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 559736703 [GVK] hdl:10419/27288 [Handle] RePEc:diw:diwwpp:dp764 [RePEc] |
Classification: | H25 - Business Taxes and Subsidies ; C8 - Data Collection and Data Estimation Methodology; Computer Programs |
Source: |
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Dwenger, Nadja, (2008)
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