loss offset
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scholarly journals Loss-offset provisions in the corporate tax code and misallocation of capital

2019 ◽  
Vol 105 ◽  
pp. 1-20
Author(s):  
Barış Kaymak ◽  
Immo Schott
Keyword(s):  
Corporate Tax ◽  
Loss Offset

Comments on ‘Loss-offset provisions in the corporate tax code and misallocation of capital’

2019 ◽  
Vol 105 ◽  
pp. 21-23
Author(s):  
Venky Venkateswaran
Keyword(s):  
Corporate Tax ◽  
Loss Offset

scholarly journals Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment?

2018 ◽  
Vol 102 ◽  
pp. 188-210 ◽  
Author(s):  
Mohammed Mardan ◽  
Michael Stimmelmayr
Keyword(s):  
Tax Revenue ◽  
Formula Apportionment ◽  
Cross Border ◽  
Loss Offset

scholarly journals Tax Revenue Losses Through Cross-Border Loss Offset: An Insurmountable Hurdle for Formula Apportionment?

2017 ◽  
Author(s):  
Mohammed Mardan ◽  
Michael Stimmelmayr
Keyword(s):  
Tax Revenue ◽  
Formula Apportionment ◽  
Cross Border ◽  
Loss Offset

scholarly journals Tax Loss Offset Restrictions and Biased Perception of Risky Investments

2017 ◽  
Author(s):  
Annika Mehrmann ◽  
Caren Sureth-Sloane
Keyword(s):  
Loss Offset Restrictions ◽  
Biased Perception ◽  
Tax Loss ◽  
Loss Offset

scholarly journals On the implications of introducing cross-border loss-offset in the European Union

2016 ◽  
Vol 144 ◽  
pp. 78-89 ◽  
Author(s):  
Zarko Y. Kalamov ◽  
Marco Runkel
Keyword(s):  
European Union ◽  
The European Union ◽  
Cross Border ◽  
Loss Offset

scholarly journals Effect of Sunset of Investment Loss Offset on Net Cash Flow to Fund: Evidence from Korean Market

2015 ◽  
Vol 10 (1-3) ◽  
pp. 15-25
Author(s):  
HyeongTae Cho ◽  
WonSeok Choi
Keyword(s):  
Cash Flow ◽  
Korean Market ◽  
Loss Offset

scholarly journals On the Implications of Introducing Cross-Border Loss-Offset in the European Union

2015 ◽  
Author(s):  
Zarko Yordanov Kalamov ◽  
Marco Runkel
Keyword(s):  
European Union ◽  
The European Union ◽  
Cross Border ◽  
Loss Offset
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