Asymmetric taxation of profits and losses and its influence on investment timing: Paradoxical effects of tax increases
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References listed on IDEAS
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More about this item
Keywordsasymmetric taxation; loss offset restrictions; timing flexibility; investment decisions; uncertainty; tax effects;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2012-07-29 (All new papers)
- NEP-PBE-2012-07-29 (Public Economics)
- NEP-PPM-2012-07-29 (Project, Program & Portfolio Management)
- NEP-PUB-2012-07-29 (Public Finance)
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