Results 221 to 230 of about 12,178 (254)
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Quantifying Loss-Averse Tax Manipulation
The Review of Economic Studies, 2017zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Tax Loss Agricultural Investments after Tax Reform
American Journal of Agricultural Economics, 1972AbstractTax reform had differential effects on tax shelter investments in agriculture. Profits from breeding livestock were reduced, while the tax advantages of citrus and almond orchard establishment were terminated. Other orchard crops which offered tax shelter advantages before reform continue to be profitable.
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The Valuation of Tax Loss Carryforwards
Journal of Business Valuation and Economic Loss Analysis, 2010This paper shows that future tax savings from a tax loss carryforward equal a portfolio of options based on the taxable base. Unfortunately, the assumption of a geometric Brownian motion is not applicable for the taxable base since it implies that a positive taxable base, for example, will never become negative and vice versa.
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Exergy Loss: A Basis for Energy Taxing
1993The paper introduces exergy loss or entropy added as a basis for energy taxing. Exergy loss will be shown to account objectively for all energy input and output in its different forms and qualities: electricity, fuel, feedstock, product and heat of high as well as low temperature.
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Utah Law Review, 2018
This Article will address tax law's inconsistent treatment of gains and losses-focusing in particular on certain instances in which a taxpayer is prevented from shifting a built-in loss to another taxpayer but would be allowed to shift a built-in gain to another taxpayer.
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This Article will address tax law's inconsistent treatment of gains and losses-focusing in particular on certain instances in which a taxpayer is prevented from shifting a built-in loss to another taxpayer but would be allowed to shift a built-in gain to another taxpayer.
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Income Tax Deductions for Losses as Insurance
American Economic Review, 1992The federal income tax allows deductions for some categories of personal losses, notably for casualty losses (such as destruction of one's home or car) and medical expenses above a threshold. The latter, even with lower marginal rates and further restrictions brought about by the 1986 tax reform, involves more than $3 billion annual revenue loss ...
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Onshore and offshore profit shifting and tax revenue losses in the European Union
Economic Modelling, 2023DanuŠe Nerudová +2 more
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Exemplifying the Opportunities and Limitations of Blockchain Technology Through Corporate Tax Losses
2023Elizabeth Morton
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