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http://hdl.handle.net/10419/27288
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| Title: | | Tax loss offset restrictions - last resort for the treasury?: an empirical evaluation of tax loss offset restrictions based on micro data  |
| Authors: | | Dwenger, Nadja |
| Issue Date: | | 2008 |
| Series/Report no.: | | Discussion papers // German Institute for Economic Research 764 |
| Abstract: | | In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided. I find that the restrictions on the use of tax loss carryback are rather ineffective while the newly introduced minimum taxation considerably increases yearly tax revenue by 1.1 billion . |
| Subjects: | | micro simulation loss offset restrictions corporate taxation tax loss carryforward tax loss carry-back tax reform |
| JEL: | | H25 C8 |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
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