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Journal Articles

Tax Loss Carryforwards and Firm Investments

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Malte M. Max, Jacco L. Wielhouwer, Eelke Wiersma
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association 1–28.
https://doi.org/10.2308/JATA-2023-005
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...
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Journal Articles

Do Investors Use Prior Tax Avoidance when Pricing Tax Loss Carryforwards?

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Sean T. McGuire, Stevanie S. Neuman, Adam J. Olson, Thomas C. Omer
Journal: Journal of the American Taxation Association
Journal of the American Taxation Association (2016) 38 (2): 27–49.
https://doi.org/10.2308/atax-51483
Published: 01 September 2016
...Sean T. McGuire; Stevanie S. Neuman; Adam J. Olson; Thomas C. Omer ABSTRACT The Internal Revenue Code allows firms to carry excess tax losses forward to offset future taxable income and reduce taxes. Consistent with tax loss carryforwards (TLCFs) creating a significant asset, prior research finds...
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