Add to ORKGWhat drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer pane
This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In p...
We analyze the impact of tax loss treatment on the size and structure of multinational investments. ...
Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecke...
This paper investigates the inter-temporal loss usage of tax units in Ger- many. Tax units that expe...
Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence...
Business losses are a persistent reality and far from an insignificant economic phenomenon. They are...
The impact of losses on income tax revenue and implicit tax rates of different income sources: evide...
Over three-quarters of US taxpayers receive income tax refunds, which are effectively zero-interest ...
This study highlights the relevance of firm losses for tax revenues when countries switch from a sys...
We study what determines taxpayers’ deduction behavior when filing tax returns. Preliminary deficits...
We study what determines taxpayers’ deduction behavior when filing tax returns. Preliminary deficits...
We provide empirical estimates of the risk-sharing and redistributive properties of fiscal equalizat...
Die Arbeit beschäftigt sich in fünf Kernkapiteln mit den Auswirkungen der Beschränkungen der steuerl...
Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecke...
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rat...
This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In p...
We analyze the impact of tax loss treatment on the size and structure of multinational investments. ...
Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecke...
This paper investigates the inter-temporal loss usage of tax units in Ger- many. Tax units that expe...
Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence...
Business losses are a persistent reality and far from an insignificant economic phenomenon. They are...
The impact of losses on income tax revenue and implicit tax rates of different income sources: evide...
Over three-quarters of US taxpayers receive income tax refunds, which are effectively zero-interest ...
This study highlights the relevance of firm losses for tax revenues when countries switch from a sys...
We study what determines taxpayers’ deduction behavior when filing tax returns. Preliminary deficits...
We study what determines taxpayers’ deduction behavior when filing tax returns. Preliminary deficits...
We provide empirical estimates of the risk-sharing and redistributive properties of fiscal equalizat...
Die Arbeit beschäftigt sich in fünf Kernkapiteln mit den Auswirkungen der Beschränkungen der steuerl...
Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecke...
This paper provides new empirical insights on the elasticity of taxable income to the net-oftax rat...
This paper examines the asset write-off behavior of loss firms in response to tax rule changes. In p...
We analyze the impact of tax loss treatment on the size and structure of multinational investments. ...
Standard-Nutzungsbedingungen: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecke...