Tax Loss Carryforwards and Corporate Tax Incentives
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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
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美国国家经济研究局创建时间：
1986-03-01
