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pro vyhledávání: '"Matthew J. Knittel"'
Autor:
Matthew J. Knittel, Michael G. Cooper
Publikováno v:
National Tax Journal. 63:33-61
This paper examines the implications of the asymmetric treatment of tax losses for U.S. corporations for 1993–2004. We fi nd that partial refunding of tax losses reduces their real values by approximately one-half and produces modest effective tax