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The Accounting Review, ISSN 0001-4826, 07/2018, Volume 93, Issue 4, p. 101
Tax regimes treat losses and profits asymmetrically when profits are immediately taxed, but losses are not immediately refunded. We find that treating losses... 
Studies | Losses | Carryback | Corporate taxes | Tax refunds
Journal Article
Accounting Review, ISSN 0001-4826, 07/2018, Volume 93, Issue 4, pp. 101 - 125
Journal Article
The Accounting Review, ISSN 0001-4826, 9/2013, Volume 88, Issue 5, pp. 1657 - 1682
This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through... 
Carrybacks | Taxes | Net income | Financial accounting | Tax refunds | Tax incentives | Cash | Business structures | Coefficients | Analytical forecasting | Liquidity | Net operating losses | Capital markets | Analyst forecasts | EARNINGS MANAGEMENT | INFORMATION | ANALYSTS | taxes | FIRMS | liquidity | analyst forecasts | DEBT | capital markets | BUSINESS, FINANCE | INCOME | net operating losses | BENEFITS | Management | Capital market | Research | Loss deductions
Journal Article
National Tax Journal, ISSN 0028-0283, 9/2009, Volume 62, Issue 3, pp. 413 - 427
We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax rates. We estimate that extending the... 
Carrybacks | Income taxes | Corporate taxes | Corporations | Aggregate income | Marginal tax rate | Banking legislation | Tax refunds | Business structures | Estimated taxes | BUSINESS, FINANCE | ECONOMICS | Carryback losses | Corporate income taxes | Influence | Research | Tax rates | Studies | Net operating losses | Liquidity | Carryback
Journal Article
The Accounting Review, ISSN 0001-4826, 09/2013, Volume 88, Issue 5, p. 1657
  This paper examines the implications of tax loss carryback incentives for corporate reporting decisions and capital market behavior. During the 1981 through... 
Studies | Organizational behavior | Carryback | Financial reporting | Tax refunds | Earnings forecasting | Tax incentives
Journal Article
Journal of Portfolio Management, ISSN 0095-4918, 12/2014, Volume 40, Issue 2, pp. 94 - 102
  Tax-loss harvesting is an idea that has been around for decades. This article tries to quantify the value of this tax option embedded in municipal bonds. The... 
BUSINESS, FINANCE | Prices and rates | Economic aspects | Carryback losses | Municipal bonds | Analysis | Studies | Capital gains
Journal Article
The Journal of Finance, ISSN 0022-1082, 12/1999, Volume 54, Issue 6, pp. 2241 - 2262
For corporations facing tax-function convexity, hedging lowers expected tax liabilities, thereby providing an incentive to hedge. We use simulation methods to... 
Corporate income taxes | Carrybacks | Income taxes | Corporate taxes | Alternative minimum tax | Tax benefits | Shorter Papers | Convexity | Tax incentives | Tax liabilities | Carryforward | CORPORATE INSURANCE | BUSINESS, FINANCE | ECONOMICS | DETERMINANTS | POLICIES | Hedging (Finance) | Tax planning | Research | Corporations | Finance
Journal Article
Journal Article
Journal of the American Taxation Association, ISSN 0198-9073, 09/2016, Volume 38, Issue 2, pp. 27 - 49
Journal Article
European Journal of Operational Research, ISSN 0377-2217, 01/2011, Volume 208, Issue 2, p. 161
  The choice of depreciation method from among straight-line and accelerated methods can have a significant impact on the present value of expected tax... 
Studies | Carryback | Expected values | Net operating losses | Taxable income | Depreciation methods | Carryforward
Journal Article
National Tax Journal, ISSN 0028-0283, 9/2006, Volume 59, Issue 3, pp. 651 - 663
Using tax return dataforl993-2003, we measure how US corporations use tax losses over time. For firms included in our dataset, we find that: (1) approximately... 
Datasets | Use taxes | Corporate income taxes | Carrybacks | Income taxes | Corporate taxes | Itemized deductions | Tax refunds | Business structures | Carryforward | BUSINESS, FINANCE | ECONOMICS | LAW ASYMMETRIES | Carryback losses | Tax deductions | Laws, regulations and rules | Studies | Tax returns
Journal Article
Securities Regulation Law Journal, ISSN 0097-9554, 06/2011, Volume 39, Issue 2, p. 79
Journal Article
Review of Quantitative Finance and Accounting, ISSN 0924-865X, 11/2014, Volume 43, Issue 4, pp. 803 - 828
Tax loss carryforwards (TLC) are a valuable asset because they can potentially reduce a company’s future tax payments. However, there is often a great deal of... 
Tax loss carryforwards | Finance/Investment/Banking | Contingent-claim model | Valuation | Accounting/Auditing | Operations Research/Decision Theory | Net operating losses | Econometrics | Economics / Management Science | Carryback losses | Taxation | Analysis | Business enterprises | Tax rates | Studies | Corporate tax planning | Business valuation | Intangible assets
Journal Article
Economic Papers: A journal of applied economics and policy, ISSN 0812-0439, 03/2013, Volume 32, Issue 1, pp. 122 - 134
This article presents a set of microsimulation models to derive individual companies' tax data from their time series financial microdata by applying different... 
Markov chain | taxable profit | tax loss carryforward | corporate taxation | tax loss carryback | Corporations | Laws, regulations and rules | Influence | Research | Taxation | Business losses | Tax reform
Journal Article
Journal of the American Taxation Association, ISSN 0198-9073, 2011, Volume 33, Issue 2, pp. 67 - 88
We examine whether the Taxpayer Relief Act of 1997 (TRA 1997), which reduced the net operating loss (NOL) carryback period from three to two years, created a... 
NOL | Taxpayer relief act of 1997 | Net operating loss | TRA 1997 | Discretionary accruals | Loss firms | Economic aspects | Tax incentives | Laws, regulations and rules | Business losses | Studies | Taxpayer Relief Act 1997-US | Carryback | Corporate income tax | Accruals | Net operating losses | Regression analysis
Journal Article
The Tax Lawyer, ISSN 0040-005X, 1/2012, Volume 65, Issue 2, pp. 399 - 413
  This comment highlights the contradictions inherent in Congress's policy choices. Furthermore, it exposes evidence that Congress may have supported the... 
Taxes | Corporations | Taxpaying | Economic regulation | Banks | Banking legislation | Banking regulation | Tax attorneys | COMMENT | Banking crises | Carryforward | Tax expenditures | Notice (Law) | Carryback losses | Laws, regulations and rules | Political aspects | Notices | Tax incentives | Recessions
Journal Article
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