Dreßler, Daniel; Overesch, Michael - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2010
We analyze the impact of tax loss treatment on the size and structure of multinational investments. Basically, two … effects of tax loss treatment can be expected. First, firms make their investment decisions in the face of potential future … Bank (Deutsche Bundesbank). Regarding the tax loss treatment of potential future losses, our regression results suggest …