Results 241 to 250 of about 493,471 (293)
Facilitators and barriers of implementing sin-tax policies: a scoping review. [PDF]
BMC Public HealthNajafi M +6 more
europepmc +1 more source
Economic Burden of Alzheimer Disease and Related Dementias by Race and Ethnicity, 2020 to 2060.
JAMA Netw OpenMudrazija S +4 more
europepmc +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
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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 ...
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Tax-Loss Harvesting Under Uncertainty
SSRN Electronic Journal, 2021Numerical calculations imply that tax-loss harvesting is valuable to holders of taxable stock accounts. These calculations are based on the assumption that a capital loss on a stock portfolio can always be netted against ordinary income (up to a limit) or a capital gain on the same stock portfolio.
Daniel McKeever, Kristian Rydqvist
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SSRN Electronic Journal, 2020
We use financial disclosures to develop a novel proxy for net operating loss carryforward (NOL) tax benefits.
Shane Heitzman, Rebecca Lester
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We use financial disclosures to develop a novel proxy for net operating loss carryforward (NOL) tax benefits.
Shane Heitzman, Rebecca Lester
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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
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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
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
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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
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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.
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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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