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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.
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