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  • Search: subject:"Loss offset"
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Year of publication
Subject
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Deutschland 68 Loss offset 67 Verlustverrechnung 66 Verlustverlagerung 55 Germany 50 Unternehmensbesteuerung 38 Körperschaftsteuer 37 Multinationales Unternehmen 34 Corporate income tax 33 Corporate taxation 33 Steuerrecht 29 Steuervergünstigung 29 Tax incentive 28 Verlust 27 Loss 22 EU tax law 18 EU-Steuerrecht 18 Steuerwirkung 18 Theorie 18 Transnational corporation 18 EU countries 17 EU-Staaten 17 Europäische Union 15 Konzern 15 loss offset 15 corporate taxation 14 Einkommensteuer 12 Theory 12 loss-offset 12 Außensteuerrecht 11 Cross-border taxation 11 Group taxation 11 Internationales Steuerrecht 11 Investitionsentscheidung 11 Konzernbesteuerung 11 Tax effects 11 Tax law 11 Österreich 11 Doppelbesteuerung 10 Income tax 10
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Online availability
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Free 70 Undetermined 36 CC license 1
Type of publication
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Book / Working Paper 143 Article 44 Other 1
Type of publication (narrower categories)
All
Hochschulschrift 44 Working Paper 41 Thesis 34 Article in journal 25 Aufsatz in Zeitschrift 25 Graue Literatur 19 Non-commercial literature 19 Arbeitspapier 17 Dissertation u.a. Prüfungsschriften 11 Aufsatz im Buch 10 Book section 10 Collection of articles of several authors 4 Sammelwerk 4 Article 3 Bibliografie enthalten 2 Bibliography included 2 Lehrbuch 2 Textbook 2 Collection of articles written by one author 1 Konferenzschrift 1 Mehrbändiges Werk 1 Multi-volume publication 1 Sammlung 1 Universitätsschrift 1
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Language
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English 87 German 85 Undetermined 16
Author
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Niemann, Rainer 9 Stimmelmayr, Michael 9 Auerbach, Alan J. 8 Lund, Diderik 8 Sureth-Sloane, Caren 8 Sureth, Caren 7 Kiesewetter, Dirk 6 Mehrmann, Annika 6 Bensemann, Tina 5 Gérard, Marcel 5 Koch, Reinald 5 Ortmann, Regina 5 Sharma, Rishi R. 5 Slemrod, Joel 5 Altshuler, Rosanne 4 Dahle, Claudia 4 Dwenger, Nadja 4 Giese, Henning 4 Holtmann, Svea 4 Mardan, Mohammed 4 Schönemann, Kristin 4 Weber, Jana-Denise 4 Wittkowski, Ansas 4 Ahsan, Syed M. 3 Buettner, Thiess 3 Fuest, Clemens 3 Runkel, Marco 3 Treisch, Corinna 3 Tsigaris, Panagiotis 3 Ager, Marcus 2 Becker, Jan 2 Breithecker, Volker 2 Bäumer, Michaela 2 Cathala, Christophe 2 Chen, An 2 Cummings, Alan 2 Dorn, Sabrina 2 Dücker, Reinhard 2 Esser, Clemens 2 Ewert, Ralf 2
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Institution
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CESifo 8 arqus - Arbeitskreis Quantitative Steuerlehre 5 Springer Fachmedien Wiesbaden 4 Verlag Dr. Kovač 4 National Bureau of Economic Research 3 Fakultät für Wirtschaftswissenschaft, Otto-von-Guericke-Universität Magdeburg 2 Økonomisk institutt, Universitetet i Oslo 2 DIW Berlin (Deutsches Institut für Wirtschaftsforschung) 1 EATLP congress <2022, Wien> 1 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 1 Peter Lang GmbH 1 Shaker Verlag 1 Springer-Verlag GmbH 1 Technische Universität Ilmenau 1 Verband der Hochschullehrer für Betriebswirtschaft 1 Verband der Wissenschaftlichen Gesellschaften Österreichs 1 Westfälische Wilhelms-Universität Münster 1 ifo Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V. 1 Økonomisk Institut, Copenhagen Business School 1
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Published in...
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CESifo Working Paper 12 CESifo Working Paper Series 8 arqus Discussion Paper 8 The journal of beta investment strategies 7 SpringerLink / Bücher 6 CESifo working papers 5 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 5 arqus Discussion Papers in Quantitative Tax Research 5 Berliner Schriftenreihe zum Steuer- und Wirtschaftsrecht 4 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 4 Europäische Hochschulschriften / 5 4 Steuer, Wirtschaft und Recht : SWR 4 BuR - Business Research 3 Forschungsreihe Rechnungslegung und Steuern 3 IFSt-Schrift 3 Journal of public economics 3 NBER working paper series 3 Steuerwissenschaftliche Schriften 3 WU international taxation research paper series : research papers 3 BestMasters 2 Dissertationen der Johannes-Kepler-Universität Linz 2 Europäische Hochschulschriften 2 FEMM Working Papers 2 Hefte zur internationalen Besteuerung : Diskussionsbeiträge 2 Journal of business economics : JBE 2 Memorandum 2 Memorandum / Økonomisk institutt, Universitetet i Oslo 2 Modernisierung des Unternehmenssteuerrechts 2 NBER Working Paper 2 Research 2 Schriften und aktuelle Beiträge zum österreichischen Abgabenrecht 2 Schriftenreihe Steuerrecht in Forschung und Praxis 2 Springer eBook Collection 2 Unternehmensbesteuerung : Festschrift für Norbert Herzig zum 65. Geburtstag 2 Working paper / National Bureau of Economic Research, Inc. 2 Aktuelle Entwicklungslinien in der Finanzwirtschaft ; Teil 2 1 American economic journal 1 Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag 1 Betriebswirtschaftliche Forschung und Praxis : BFuP 1 Bilanz-, Prüfungs- und Steuerwesen 1
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Source
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ECONIS (ZBW) 117 EconStor 27 RePEc 25 USB Cologne (EcoSocSci) 17 USB Cologne (business full texts) 1 BASE 1
Showing 1 - 10 of 188
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Tax losses and ex-ante offshore transfer of intellectual property
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021
We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...
Persistent link: https://www.econbiz.de/10012607400
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Losses never sleep – The effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of Business Economics 93 (2023) 1, pp. 59-109
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger …
Persistent link: https://www.econbiz.de/10015198017
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Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - In: Journal of business economics : JBE 93 (2023) 1/2, pp. 59-109
Persistent link: https://www.econbiz.de/10014227720
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Verlustnutzung bei Personengesellschaften : Umstrukturierungen - mehrstöckige Personengesellschaften - Konzernkonstellationen
Steger, Michael; Raible, Martin - 2025 - 1. Auflage
Persistent link: https://www.econbiz.de/10015406943
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The effect of tighter tax loss offsetting rules on firms' innovation : evidence from South Korea
Sim, Jae Yeon; Kim, Natalie Kyung Won; Kim, Jeong-Taek - In: International journal of emerging markets 20 (2025) 6, pp. 2611-2635
Persistent link: https://www.econbiz.de/10015616505
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Pay for tax certainty? Advance tax rulings for risky investment under multi-dimensional tax uncertainty
Chen, An; Hieber, Peter; Sureth, Caren - 2022
uncertainty from tax reforms and tax audits in expected tax rates, tax bases, and in conjunction with loss offset restrictions. A …, their effectiveness crucially depends on tax system features such as loss offset restrictions and the ATR fee. … ATR allows the firm to take on riskier investments. If the ATR is employed in an environment with a generous tax loss …
Persistent link: https://www.econbiz.de/10013460373
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Net operating loss policies in Poland: A tool for tax neutrality and a firm's antifragility
Cathala, Christophe - In: Financial Internet Quarterly 18 (2022) 3, pp. 68-79
The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carryforward...
Persistent link: https://www.econbiz.de/10013466314
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Cover Image
Pay for tax certainty? : advance tax rulings for risky investment under multi-dimensional tax uncertainty
Chen, An; Hieber, Peter; Sureth-Sloane, Caren - 2022
uncertainty from tax reforms and tax audits in expected tax rates, tax bases, and in conjunction with loss offset restrictions. A …, their effectiveness crucially depends on tax system features such as loss offset restrictions and the ATR fee. … ATR allows the firm to take on riskier investments. If the ATR is employed in an environment with a generous tax loss …
Persistent link: https://www.econbiz.de/10013460094
Saved in:
Cover Image
Net operating loss policies in Poland : a tool for tax neutrality and a firm's antifragility
Cathala, Christophe - In: Financial internet quarterly 18 (2022) 3, pp. 68-79
The purpose of the article is to check the impact of Net Operating Loss Policies (NOL) for firms. Net Operating Loss Policies (NOL) are a central fiscal tool because they enable firms to be taxed on their average profitability over time. A complete NOL policy has 4 dimensions: a NOL carryforward...
Persistent link: https://www.econbiz.de/10013368207
Saved in:
Cover Image
Losses never sleep : the effect of tax loss offset on stock market returns during economic crises
Koch, Reinald; Holtmann, Svea; Giese, Henning - 2022
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger …
Persistent link: https://www.econbiz.de/10013186465
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