Corporate Tax Asymmetries under Investment Irreversibility
نویسندگان
چکیده
منابع مشابه
Investment incentives and corporate tax asymmetries
a r t i c l e i n f o Recent facts on the importance of corporate losses motivate more careful study of the impact of tax incentives for investment on firms that lose money. I model firm investment decisions in a setting featuring financing constraints and carrybacks and carryforwards of operating losses. I estimate investment responses to tax incentives allowing effects to vary with cash flows...
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ژورنال
عنوان ژورنال: FinanzArchiv
سال: 2002
ISSN: 0015-2218
DOI: 10.1628/0015221022905876