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Partial Loss Refundability: How Are Corporate Tax Losses Used?

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References

1990The Significance of Tax Law Asymmetries: An Empirical Investigation161 cited
1986The Dynamic Effects of Tax Law Asymmetries151 cited
n.d.The Effects of Taxation on Capital Accumulation115 cited

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2022Tax-Rate Biases in Tax Decisions: Experimental Evidence9 cited

2016Tax Rate Biases in Tax Planning Decisions: Experimental Evidence6 cited