Tax Loss Carryforwards and Corporate Tax Incentives
收藏NBER1986-03-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1863
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资源简介：
This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data gathered from corporate annual reports, we estimate that in 1984 fifteen percent of the firms in the nonfinancial corporate sector had tax loss carryforwards. When weighted by their market
提供机构：
美国国家经济研究局
创建时间：
1986-03-01
