The Dynamic Effects of Tax Law Asymmetries
收藏NBER1983-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1152
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资源简介：
Under current U.S. tax law, a distinction is made between gains and losses by businesses. Losses that must be "carried forward" are subject to two penalties: a loss of interest, and expiration after fifteen years. Previous examinations have focused on the higher expected tax payments such a tax
提供机构：
美国国家经济研究局
创建时间：
1983-06-01
