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Tax Losses and Firm Investment: Evidence from Tax Statistics [PDF]
, 2011 The elasticity of business capital to changes in its user cost is central to the economic analysis of fiscal policies. As a major component, the user cost of capital includes a firm's marginal tax rate. Due to the asymmetric treatment of tax losses and profits, the marginal tax rate can depart strongly from the statutory tax rate; it thus differs ...
Walch, Florian, Dwenger, Nadja
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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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Exemplifying the Opportunities and Limitations of Blockchain Technology Through Corporate Tax Losses
2023Elizabeth Morton
exaly
Loss-averse tax manipulation and tax-preferred savings
Journal of Economic Behavior & Organization, 2023openaire +1 more source
Optimal Tax-Loss-Harvesting Implementation
The Journal of Beta Investment Strategies, 2022Kevin Khang, Alan Cummings, Tom Paradise
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The analysis on Chinese e-commerce tax losses based on the perspective of information asymmetry
Electronic Commerce Research, 2018Wei Han
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