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Keywords: investments
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Journal Articles
Tax Loss Carryforwards and Firm Investments
Available to Purchase
Journal of the American Taxation Association 1–28.
Published: 27 June 2024
...Malte M. Max; Jacco L. Wielhouwer; Eelke Wiersma ABSTRACT The asymmetric tax treatment of gains versus losses can lead to the creation of a tax loss carryforward (TLCF) in case of prior-period losses. TLCFs shield future income from taxation and can therefore be relevant for investment decisions...
