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Keywords: decision bias
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Journal Articles
Journal of the American Taxation Association (2023) 45 (1): 7–34.
Published: 01 March 2023
...). H3 predicts that an increase in the size of the tax-base effect (i.e., the tax loss carryforward) mitigates the decision bias. Since the tax loss carryforward increases within ChangeTLCF items, we expect the mitigating effect to occur in this item group. Table 1 depicts the items (Panel...