Results 251 to 260 of about 493,471 (293)
Some of the next articles are maybe not open access.
The Journal of Business, 1977
Technical analysis has been so pummeled by evidence supporting the efficient nature of market behavior that most researchers gave it up for dead years ago.' By now it seems a foregone conclusion that any sort of general trading rule based on past prices is bound to fail.
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Technical analysis has been so pummeled by evidence supporting the efficient nature of market behavior that most researchers gave it up for dead years ago.' By now it seems a foregone conclusion that any sort of general trading rule based on past prices is bound to fail.
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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
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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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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
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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
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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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Industrial Management, 1979
A new title in the ‘Chartac Taxation Guide’ series, published by The Institute of Chartered Accountants, illustrates the variety of ways in which company tax losses and reliefs can be used to advantage.
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A new title in the ‘Chartac Taxation Guide’ series, published by The Institute of Chartered Accountants, illustrates the variety of ways in which company tax losses and reliefs can be used to advantage.
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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.
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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.
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Onshore and offshore profit shifting and tax revenue losses in the European Union
Economic Modelling, 2023Danuše Nerudová +2 more
exaly