Tax Asymmetries and Corporate Income Tax Reform
收藏NBER1986-05-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1924
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资源简介：
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option
提供机构：
美国国家经济研究局
创建时间：
1986-05-01
