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Tax Loss Carryforwards and Corporate Tax Incentives
3 references·12 citing·53 second hop
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this work references cited by second hop

References

  • 1980Optimal capital structure under corporate and personal taxation2,906 cited
  • 1983Corporate Taxation in the United States219 cited
  • 1986Corporation Tax, Finance and the Cost of Capital79 cited

Cited by

  • 1995Tax Policy Handbook74 cited
  • 1986Investment Incentives and the Discounting of Depreciation Allowances69 cited
  • 1991Government, Financial Markets, and Economic Development62 cited
  • 2012Investment impact of tax loss treatment—empirical insights from a panel of multinationals61 cited
  • 2002Taxation and Corporate Financial Policy**I am grateful to Kevin Cole for research assistance, to the Burch Center for Tax Policy and Public Finance for research support, and to Doug Bernheim, John Graham, Jim Hines, Vesa Kanniainen, Hans-Werner Sinn and Jan Södersten for comments on an earlier draft.50 cited
  • 2018Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits40 cited
  • 2015Business in the United States: Who Owns it and How Much Tax Do They Pay?33 cited
  • 1987The Effects of Taxation on the Merger Decision32 cited
  • 2014The Impact of Debt-Equity Reporting Classifications on the Firm's Decision to Issue Hybrid Securities30 cited
  • 2013Effects of ultimate ownership structure and corporate tax on capital structures: Evidence from Taiwan27 cited
  • 2019

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Investment ramifications of distortionary tax subsidies
22 cited
  • 2001The Taxation of Executive Compensation22 cited