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     This paper investigates whether countries in the EU finance low tax rates by restrictive loss offset rules. As effects from intertemporal loss offset rules are difficult to anticipate, restrictions only marginally affect overall investments. In contrast, tax rates have a significant bearing on investment decisions. Therefore, the combination of low tax rates with restrictive loss offset rules can increase investments without affecting the tax revenue. Our analysis for the EU reveals that countries with low tax rates restrict loss offset possibilities while “high tax” countries allow an unlimited loss carryforward or even a loss carryback.

Werden niedrige Steuersätze in Osteuropa durch Verzicht auf Verlustverrechnung erkauft?