Post Profile

Tax-loss carryforwards

This old 1987 Auerbach and Poterba paper (pdf) came immediately to mind: The most important finding is that tax-loss carryforwards are highly persistent and significantly affect investment incentives for some firms. Nearly 15% of the firms in our sample had tax-loss carryforwards in 1984, and the fraction is much higher in some industries. And this: […] The post Tax-loss carryforwards appeared first on Marginal REVOLUTION.
read more


Related Posts

NYT reveals Trump tax return for 1995

Technology / Internet : Scripting News

NYT has obtained part of Trump's tax returns for 1995. He had a $916 million loss carryforward from losses in the collapse of his casino business and airline. Statement from the campaign: “Mr. Trump is a highly-skilled businessman w...

Gordon, Joulfaian & Poterba:Effects Of Basis Step-Up At Death — Lessons From The 2010 'Voluntary' Estate Tax Regime

Business & Finance / Taxes : TaxProf Blog

Robert Gordon (NYU), David Joulfaian (Office of Tax Analysis, U.S. Treasury Department) & James Poterba (MIT), Revenue and Incentive Effects of Basis Step-Up at Death: Lessons from the 2010 “Voluntary” Estate Tax Regime: Executors o...

The incentive effects of marginal tax rates

Academics / Political Science : Marginal Revolution

Christina and David Romer have a new paper (pdf), focusing on the interwar era: This paper uses the interwar period in the United States as a laboratory for investigating the incentive effects of changes in marginal income tax rates...

Trade policy affects firms’ input and output choices

Business & Finance / Economics : Vox

In a world where production is increasingly fragmented across borders, a large number of firms import their raw material inputs from abroad. This column investigates how firms’ input and output choices are affected by import tariffs...

Robert Auerbach: Warren Buffett's Tax Confusion

Business & Finance : Huffington Post: Business Blog

If one of the world's most successful investors, Warren Buffett, calls you on the phone and gives you a specific investment tip would you reply that it depended on the taxes that affect the income from the investment?


Copyright © 2016 Regator, LLC