Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30880 
Authors: 
Year of Publication: 
2008
Series/Report no.: 
arqus Discussion Paper No. 44
Publisher: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
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

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