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Title:Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data PDF Logo
Authors:Dwenger, Nadja
Issue Date:2008
Series/Report no.:Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 44
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. 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 German corporate sector to evaluate the fiscal effects of these restrictions. Additionally, distributional breakdowns are provided. I find that the restrictions on the use of tax loss carry-back 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
JEL:H25
C8
Document Type:Working Paper
Appears in Collections:Publikationen von Forscherinnen und Forschern des DIW
arqus Diskussionsbeiträge zur Quantitativen Steuerlehre

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