The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
收藏NBER2009-07-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w15177
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资源简介：
We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax rates. We estimate that extending the carryback period from two to five years, as recently proposed in President Obama's budget blueprint, would provide $19 ($34) billion of
提供机构：
美国国家经济研究局
创建时间：
2009-07-01
