Corporate marginal tax rate, tax loss carryforwards and investment functions: empirical analysis using a large German panel data set
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References listed on IDEAS
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- Dwenger, Nadja, 2008.
"Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data,"
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More about this item
KeywordsCorporate marginal tax rate; tax loss carryforward; investment behaviour;
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2007-09-30 (Accounting & Auditing)
- NEP-ALL-2007-09-30 (All new papers)
- NEP-DCM-2007-09-30 (Discrete Choice Models)
- NEP-EEC-2007-09-30 (European Economics)
- NEP-PBE-2007-09-30 (Public Economics)
- NEP-PUB-2007-09-30 (Public Finance)
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