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The No Loss Offset Provision and the Attitude Towards Risk of a Risk-Neutral Firm

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Author Info
Eeckhoudt, L.
Gollier, C.
Schlesinger, H.

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Abstract

In this paper, we show how a differentiated tax treatment of corporate losses and corporate profits induces the firm to behave in a very specific risk-averse manner.

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Publisher Info
Paper provided by Toulouse - GREMAQ in its series Papers with number 96.409.

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Length: 20 pages
Date of creation: 1996
Date of revision:
Handle: RePEc:fth:gremaq:96.409

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Related research
Keywords: ECONOMETRICS; RISK; TAXES;

Other versions of this item:

Find related papers by JEL classification:
C10 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - General
C19 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Other
D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

Cited by:
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  1. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  2. Gerard, Marcel & Weiner, Joann M., 2003. "Cross-Border Loss Offset and Formulary Apportionment: How do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  3. Gollier, Christian, 2007. "The Determinants of the Insurance Demand by Firms," IDEI Working Papers 468, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
Statistics
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This page was last updated on 2009-12-16.

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