기사
The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates /
- 개인저자
- Graham, John R. ;, Kim, Hyunseob
- 수록페이지
- 413-427 p.
- 발행일자
- 2009.09.24
- 출판사
- National Tax Association
초록
[영문]We investigate how the length of the net operating loss carryback period affects corporate liquidity and marginal tax rates. We estimate that extending the carryback period from two to five years, as recently proposed in President Obama’s budget blueprint, would provide