Open AccessThe Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates
Author(s) -
John R. Graham,
Hyunseob Kim
Publication year - 2009
Language(s) - English
Resource type - Reports
DOI - 10.3386/w15177
Subject(s) - economics , value added tax , monetary economics , ad valorem tax , tax credit , indirect tax , tax reform , corporate tax , tax avoidance , public economics