Results 11 to 20 of about 493,471 (293)
Specific Cases Regarding the Income Tax – The Reporting of Tax Losses and Tax Redemptions
CECCAR Business Review, 2021 In this article we present income tax matters regarding the reporting of tax losses and tax redemptions through the reinvestment of profit or deduction of the acquisition cost of electronic cash registers, according to the Fiscal Code and the related ...
Mirela PĂUNESCU +2 more
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A dynamic partial equilibrium model of capital gains taxation
Journal of Finance and Data Science, 2023 We analyze a multi-period model of capital gains taxation with endogenous prices. Relative to an economy without taxation, a capital gains tax tends to lower prices and increase returns.
Stephen L. Lenkey, Timothy T. Simin
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Tax-loss trading and wash sales [PDF]
Journal of Financial Economics, 2000 Finnish investors realize losses more than gains toward the end of December. Moreover, they repurchase the same stocks recently sold. The repurchase rate depends on loss magnitude, firm size, and how late in the year the sale takes place. This trading pattern generates net tax-loss buying pressure that is negative prior to the turn of the year and ...
Grinblatt, Mark, Keloharju, Matti
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Taxation reforms and changes in revenue assignments in China [PDF]
, 2004 The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which accrues to local governments, and ...
Ahmad, Ehtisham +2 more
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Cross-border loss offset can fuel tax competition [PDF]
, 2013 Following recent court rulings, cross-border loss compensation for multinational firms will likely be introduced, at least in Europe. This paper analyzes the effects of introducing a coordinated cross-border tax relief in a setting where multinational ...
Haufler, Andreas, Mardan, Mohammed
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Taxation and forms of organizing business activities [PDF]
Ekonomski Anali, 2013 This paper takes sample tax regimes and tendencies from the developed countries in the EU-15 and the USA, and uses them to analyse the influence of taxation on the choice of organizational form of profit-oriented entities in Serbia.
Đinđić Srđan
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Understanding U.S. Corporate Tax Losses [PDF]
, 2008 Recent data on corporate tax losses presents a puzzle this paper attempts to explain: the ratio of losses to positive income was much higher around the recession of 2001 than in earlier recessions, even those of greater severity. Using a comprehensive sample of U.S.
Rosanne Altshuler +3 more
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Tax Loss Carryforwards and Corporate Tax Incentives [PDF]
, 1986 This paper investigates the extent to which loss-offset constraints affect corporate tax incentives. Using data gathered from corporate annual reports, we estimate that in 1984 fifteen percent of the firms in the nonfinancial corporate sector had tax loss carryforwards.
Alan J. Auerbach, James M. Poterba
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The Tax Treatment of Losses: Options for Reforms During the Corona Crisis
Wirtschaftsdienst, 2020 Due to the corona pandemic, many companies will suffer losses in 2020. The German tax system treats profits and losses asymmetrically: Whereas profits are taxed immediately, losses do not generate immediate tax refunds.
Reinald Koch, Dominika Langenmayr
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Criteria for Defining Tax Evasion as Tax Terrorism
Economics and Business, 2017 There are significant losses in tax revenues across the European Union (EU). National governments lose billions of euros in the revenues from non-paid taxes and other illegal activities.
Jurušs Māris
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