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Tax Loss Carrybacks: Investment Stimulus versus Misallocation
16 references·7 citing·45 second hop
Tax Loss Carrybacks: Investment Stimulus versus Misallocation (2017)Tax Loss Carrybacks: Investment Stimulus …The General Theory of Employment, Interest, and Money (2018)The General Theory of Employm…Corporate Investment and Stock Market Listing: A Puzzle? (2014)Corporate Investment and Stoc…What Determines Productivity? (2011)What Determines Productivity?Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Why Do U.S. Firms Hold So Muc…Is cash negative debt? A hedging perspective on corporate financial policies (2007)Is cash negative debt? A hedg…Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Financial and Legal Constrain…The Cash Flow Sensitivity of Cash (2004)The Cash Flow Sensitivity of …Outsourcing at Will: The Contribution of Unjust Dismissal Doctrine to the Growth of Employment Outsourcing (2003)Outsourcing at Will: The Cont…How Big Are the Tax Benefits of Debt? (2000)How Big Are the Tax Benefits …How Big are the Tax Benefits of Debt? (1998)How Big are the Tax Benefits …Debt and the marginal tax rate (1996)Debt and the marginal tax rateAnatomy of Financial Distress: An Examination of Junk-Bond Issuers (1994)Anatomy of Financial Distress…Credit Rationing in Markets with Imperfect Information (1981)Credit Rationing in Markets w…FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)FINANCIAL RATIOS, DISCRIMINAN…Capital Expansion, Rate of Growth, and Employment (1946)Capital Expansion, Rate of Gr…The General Theory of Employment, Interest and Money, by John Maynard Keynes (1936)The General Theory of Employm…Do tax incentives affect investment quality? (2023)Do tax incentives affect inve…The role of personal income taxes in corporate investment decisions (2022)The role of personal income t…Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment (2022)Beyond Borders: Uncertainty i…Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions (2021)Tax Loss Carrybacks as Firm F…Corporate tax reforms and tax-motivated profit shifting: evidence from the EU (2020)Corporate tax reforms and tax…Tax Competition and Employment (2019)Tax Competition and EmploymentCorporate Tax Avoidance and the Real Effects of Taxation: A Review (2019)Corporate Tax Avoidance and t…Increases in risk and in risk aversion (1974)Risk Sharing and Incentives in the Principal and Agent Relationship (1979)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Finance and Growth: Schumpeter Might Be Right (1993)Financial Dependence and Growth (1996)Law and Finance (1998)SMEs, Growth, and Poverty: Cross-Country Evidence (2005)Access to Financial Services: A Review of the Issues and Public Policy Objectives (2006)Firm Innovation in Emerging Markets: The Role of Finance, Governance, and Competition (2011)Economic Welfare and the Allocation of Resources for Invention (1962)Estimating Production Functions Using Inputs to Control for Unobservables (2003)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)Why Do Management Practices Differ across Firms and Countries? (2010)Does Management Matter? Evidence from India (2011)Does Working from Home Work? Evidence from a Chinese Experiment * (2014)Human Capital: A Theoretical and Empirical Analysis, with Special Reference to Education (1964)Property Rights and the Nature of the Firm (1990)Wrongful Discharge Laws and Innovation (2013)Can You Gig It? An Empirical Examination of the Gig Economy and Entrepreneurial Activity (2016)The unpublished manuscript (2018)OECD Employment Outlook 2019 (2019)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Agency costs of free cash flow, corporate finance, and takeovers (1996)Corporate Governance and Equity Prices (2003)Costly external finance, corporate investment, and the subprime mortgage credit crisis (2010)Product Market Threats, Payouts, and Financial Flexibility (2012)Feverish Stock Price Reactions to COVID-19* (2020)The General Theory of Employment, Interest and Money. (1936)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The theory and practice of corporate finance: evidence from the field (2001)New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)Corporate social responsibility and access to finance (2013)Does the Stock Market Overreact? (1985)Noise Trader Risk in Financial Markets (1990)Postwar U.S. Business Cycles: An Empirical Investigation (1997)What have We Learnt from the Convergence Debate? (2003)The entrepreneurial state: debunking public vs. private sector myths (2014)Mission-oriented innovation policies: challenges and opportunities (2018)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Managerial incentives and risk-taking☆ (2005)How does financial reporting quality relate to investment efficiency? (2009)The Categorical Imperative: Securities Analysts and the Illegitimacy Discount (1999)Optimal monetary policy with staggered wage and price contracts (2000)Investor Psychology and Asset Pricing (2001)
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References

  • 1968FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY14,869 cited
  • 1981Credit Rationing in Markets with Imperfect Information12,762 cited
  • 1936The General Theory of Employment, Interest and Money, by John Maynard Keynes6,220 cited
  • 2018The General Theory of Employment, Interest, and Money4,835 cited
  • 2004The Cash Flow Sensitivity of Cash3,523 cited
  • 2011What Determines Productivity?2,906 cited
  • 2009Why Do U.S. Firms Hold So Much More Cash than They Used To?2,896 cited
  • 2005Financial and Legal Constraints to Growth: Does Firm Size Matter?2,515 cited
  • 1946Capital Expansion, Rate of Growth, and Employment2,213 cited
  • 2003Outsourcing at Will: The Contribution of Unjust Dismissal Doctrine to the Growth of Employment Outsourcing1,532 cited
  • 2000How Big Are the Tax Benefits of Debt?1,483 cited
  • 1994Anatomy of Financial Distress: An Examination of Junk-Bond Issuers940 cited
  • 2007Is cash negative debt? A hedging perspective on corporate financial policies896 cited
  • 1996Debt and the marginal tax rate893 cited
  • 2014Corporate Investment and Stock Market Listing: A Puzzle?811 cited

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  • 1998How Big are the Tax Benefits of Debt?805 cited
  • Cited by

    • 2022Beyond Borders: Uncertainty in Supragovernmental Tax Enforcement and Corporate Investment48 cited
    • 2020Corporate tax reforms and tax-motivated profit shifting: evidence from the EU48 cited
    • 2019Corporate Tax Avoidance and the Real Effects of Taxation: A Review42 cited
    • 2023Do tax incentives affect investment quality?37 cited
    • 2021Tax Loss Carrybacks as Firm Fiscal Stimulus: A Tale of Two Recessions31 cited
    • 2022The role of personal income taxes in corporate investment decisions27 cited
    • 2019Tax Competition and Employment24 cited