Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different risk profiles. However, in practice the tax treatment of losses does often not reach this standard,...
