| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14405 |
| 来源ID | Working Paper 14405 |
| Understanding U.S. Corporate Tax Losses | |
| Rosanne Altshuler; Alan J. Auerbach; Michael Cooper; Matthew Knittel | |
| 发表日期 | 2008-10-16 |
| 出版年 | 2008 |
| 语种 | 英语 |
| 摘要 | Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in earlier recessions. Using a comprehensive 1982-2005 sample of U.S. corporation tax returns, we explore a variety of potential explanations for this surge in tax losses, taking account of the significant use of executive compensation stock options beginning in the 1990s and recent temporary tax provisions that might have had important effects on taxable income. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w14405 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572080 |
| 推荐引用方式 GB/T 7714 | Rosanne Altshuler,Alan J. Auerbach,Michael Cooper,et al. Understanding U.S. Corporate Tax Losses. 2008. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14405.pdf（214KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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