Results 211 to 220 of about 12,178 (254)
Some of the next articles are maybe not open access.
Tax Deferral and Tax-Loss Harvesting
CFA Institute Conference Proceedings, 2005By not realizing capital gains, equity investors can postpone or even fully avoid future tax payments to the government. The value of the tax deferral increases at an increasing rate as the holding period lengthens. For investors who actively trade, however, tax-loss harvesting can be used.
openaire +1 more source
1974
About 43 percent of the 2.9 million individuals filing U.S. farm income tax returns in 1970 reported a farm loss. Forty percent of total farm losses were reported by individuals with less than $5,000 in basic income and about 17 percent were reported by those with $25,000 or more. Generally, farm losses became more frequent as basic income rose.
Carlin, Thomas A. +3 more
openaire +1 more source
About 43 percent of the 2.9 million individuals filing U.S. farm income tax returns in 1970 reported a farm loss. Forty percent of total farm losses were reported by individuals with less than $5,000 in basic income and about 17 percent were reported by those with $25,000 or more. Generally, farm losses became more frequent as basic income rose.
Carlin, Thomas A. +3 more
openaire +1 more source
Valuation of Tax Loss Carryforwards
SSRN Electronic Journal, 2012Tax loss carry-forwards are a valuable asset because they reduce a company’s future tax payments. However, there is often a great deal of uncertainty regarding the probability and timings of these tax savings. We propose a contingent-claim model to value this asset. The value is determined primarily by the size of accumulated carry-forwards relative to
openaire +1 more source
Valuation of a Firm with a Tax Loss Carryover
Journal of the American Taxation Association, 2003This paper examines the effects of a tax loss carryover on the market and book values of a firm's assets. The loss carryover has a direct effect on market value by sheltering future income from tax, and a direct effect on book value due to the recognition of a deferred tax asset.
de Waegenaere, A. +2 more
openaire +3 more sources
Economic Affairs, 1984
The market economy is continually yielding new forms of exchange in the most unlikely of commodities or services. Dr Bracewell‐Milnes ingeniously reveals the scope for a new market.
openaire +1 more source
The market economy is continually yielding new forms of exchange in the most unlikely of commodities or services. Dr Bracewell‐Milnes ingeniously reveals the scope for a new market.
openaire +1 more source
Partial Loss Refundability: How Are Corporate Tax Losses Used? [PDF]
National Tax Journal, 2006 Using tax return dataforl993-2003, we measure how US corporations use tax losses over time. For firms included in our dataset, we find that: (1) approximately 50-60 percent of tax losses are used o...
Cooper, Michael, Knittel, Matthew
exaly +2 more sources
The Accounting Review, 2013
ABSTRACT: This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through 2010 sample period, we find that firms increase losses in order to claim a cash refund of recent tax payments before the option to do so expires, and we estimate that firms
Merle M. Erickson +2 more
openaire +1 more source
ABSTRACT: This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through 2010 sample period, we find that firms increase losses in order to claim a cash refund of recent tax payments before the option to do so expires, and we estimate that firms
Merle M. Erickson +2 more
openaire +1 more source
Tax Loss Carryforwards and Firm Investments
The Journal of the American Taxation AssociationABSTRACT 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. The relevance of this tax shield is underlined by the substantial amounts of TLCFs carried
Malte M. Max +2 more
openaire +2 more sources
Tax Relief for Property Losses
Journal of Property Finance, 1991Refers to the value to property companies of tax losses and reliefs. Discusses the position of property investment companies and property trading companies. Deals with mixed activity companies and groups and capital allowances. Concludes that the emphasis is now on seeking to utilize falls in value for tax purposes rather seeking to postpone the ...
exaly +2 more sources
Tax Compliance and Loss Aversion
American Economic Journal: Economic Policy, 2015We study if taxpayers are loss averse when filing returns. Preliminary deficits might be viewed as losses assuming zero preliminary balances as reference points. Swedish taxpayers can to try to escape such losses by claiming deductions after receiving information about the preliminary balance.
Per Engström +3 more
openaire +1 more source