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Tax-Loss Carryforwards and Corporate Tax Incentives. (1987). Poterba, James M ; Auerbach, Alan J.
In: NBER Chapters.
RePEc:nbr:nberch:13513.

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  1. Don’t go on holiday in August! Market reaction to an unexpected windfall tax on banks. (2023). Reghezza, Alessio ; Pancotto, Livia ; de Vito, Antonio ; Perdichizzi, Salvatore.
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  2. Tax Loss Carryovers in a Competitive Environment*. (2021). Wielhouwer, Jacco L ; Sansing, Richard ; de Waegenaere, Anja.
    In: Contemporary Accounting Research.
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  3. Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms. (2021). Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2021:v:237:i:2:p:3-31.

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  4. Clearing the bar: Improving tax compliance for small firms through target setting. (2021). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:130:y:2021:i:c:s0022199621000295.

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  5. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: NBER Working Papers.
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  6. Tax law and the transfer of start-up losses: A European overview and categorization. (2019). Bührle, Anna ; Spengel, Christoph ; Buhrle, Anna Theresa.
    In: ZEW Discussion Papers.
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  7. Profit shifting and investment effects: The implications of zero-taxable profits. (2019). Stimmelmayr, Michael ; Mardan, Mohammed ; Koethenbuerger, Marko.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:173:y:2019:i:c:p:96-112.

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  8. Investment ramifications of distortionary tax subsidies. (2019). Hines, James ; Park, Jongsang.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:172:y:2019:i:c:p:36-51.

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  9. Taxation and agency conflicts between firm owners and managers: a review. (2018). Krenn, Peter ; Kourouxous, Thomas ; Bauer, Thomas.
    In: Business Research.
    RePEc:spr:busres:v:11:y:2018:i:1:d:10.1007_s40685-017-0054-y.

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  10. Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits. (2018). Stimmelmayr, Michael ; Mardan, Mohammed ; Koethenbuerger, Marko ; Kothenburger, Marko.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6895.

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  11. Strukturelle Unterschiede zwischen positiven und negativen Einkünften – eine Untersuchung der einkommensteuerlichen Verlusteinkunftsarten Gewerbebetrieb sowie Vermietung und Verpachtung auf Basis des . (2017). Wegener, Laura.
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    RePEc:spr:astaws:v:11:y:2017:i:3:d:10.1007_s11943-017-0216-6.

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  12. The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: IHEID Working Papers.
    RePEc:gii:giihei:heidwp10-2017.

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  13. The effect of corporate taxes on investment: Evidence from the Colombian firms. (2017). Ramos Forero, Jorge ; Melo Becerra, Ligia ; Ramos-Forero, Jorge Enrique ; Mahecha, Javier Avila ; Melo-Becerra, Ligia Alba.
    In: Borradores de Economia.
    RePEc:bdr:borrec:1001.

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  14. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2016). Ortmann, Regina ; Sureth-Sloane, Caren.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:86:y:2016:i:5:d:10.1007_s11573-015-0780-6.

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  15. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2014). Sureth, Caren ; Ortmann, Regina .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:165.

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  16. Investment impact of tax loss treatment—empirical insights from a panel of multinationals. (2013). Overesch, Michael ; Dreler, Daniel .
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:20:y:2013:i:3:p:513-543.

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  17. JAPANESE FIRMS’ DEBT POLICY AND TAX POLICY. (2011). Yada, Haruna ; Kunieda, Shigeki ; Takahata, Junichiro .
    In: Discussion Papers.
    RePEc:hit:econdp:2011-11.

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  18. Asymmetric Taxation and Performance-Based Incentive Contracts. (2011). Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3363.

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  19. The impact of profit taxation on capitalized investment with options to delay and divest. (2010). Sureth, Caren ; Schneider, Georg .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:97.

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  20. Investment incentives and corporate tax asymmetries. (2010). Edgerton, Jesse .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:94:y:2010:i:11-12:p:936-952.

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  21. Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful. (2010). Niemann, Rainer ; Ewert, Ralf .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3301.

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  22. Marginal versus Average Beta of Equity under Corporate Taxation. (2009). Lund, Diderik.
    In: Memorandum.
    RePEc:hhs:osloec:2009_012.

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  23. Risikoübernahme, Arbeitsanreiz und differenzierende Besteuerung. (2007). Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:28.

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  24. Taxation of risky investment and paradoxical investor behavior. (2007). Gries, Thomas ; Sureth, Caren ; Prior, Ulrich .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:26.

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  25. Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern. (2005). Vo, Armin ; Sureth, Caren .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:2.

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  26. Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?. (2005). Treisch, Corinna ; Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
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  27. Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen. (2004). Niemann, Rainer.
    In: Tübinger Diskussionsbeiträge.
    RePEc:zbw:tuedps:276.

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  28. Asymmetric Taxation and Cross-Border Investment Decisions. (2004). Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1219.

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  29. Wie schädlich ist die Mindestbesteuerung? Steuerparadoxa in der Verlustrechnung. (2003). Niemann, Rainer.
    In: Tübinger Diskussionsbeiträge.
    RePEc:zbw:tuedps:259.

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  30. Asymmetric Taxation under Incremental and Sequential Investment. (2002). Panteghini, Paolo.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_717.

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  31. Taxation and Corporate Financial Policy. (2001). Auerbach, Alan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8203.

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  32. The Taxation of Executive Compensation. (2000). Liebman, Jeffrey ; Hall, Brian J..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7596.

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  33. Do personal taxes affect corporate financing decisions?. (1999). Graham, John R..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:73:y:1999:i:2:p:147-185.

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  34. Tax exhaustion, firm investment, and leasing; a test of the Q model of investment. (1996). O'Malley, Michael P..
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:96-31.

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  35. Tax Exhaustion, Firm Investment, and Leasing: A Test of the Q Model of Investment. (1996). O'Malley, Michael P.
    In: Finance and Economics Discussion Series.
    RePEc:fip:fedgfe:1996-31.

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  36. Proxies for the corporate marginal tax rate. (1996). Graham John R., .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:42:y:1996:i:2:p:187-221.

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  37. R&D Tax Policy During the Eighties: Success or Failure?. (1992). Hall, Bronwyn.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:4240.

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  38. Government, Financial Markets, and Economic Development. (1991). Stiglitz, Joseph.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:3669.

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  39. The Effects of Changes in Tax Laws on Corporate Reorganization Activity. (1989). Scholes, Myron ; Wolfson, Mark A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:3095.

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  40. Tax policy and corporate borrowing. (1989). Auerbach, Alan.
    In: Conference Series ; [Proceedings].
    RePEc:fip:fedbcp:y:1989:p:136-172:n:33.

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  41. A Dynamic Analysis of the Research and Experimentation Credit. (1988). Altshuler, Rosanne .
    In: National Tax Journal.
    RePEc:ntj:journl:v:41:y:1988:i:no._4:p:453-66.

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  42. A Dynamic Analysis of the Research and Experimentation Credit. (1988). Altshuler, Rosanne.
    In: National Tax Journal.
    RePEc:ntj:journl:v:41:y:1988:i:4:p:453-66.

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  43. The Effects of Taxation on the Merger Decision. (1988). Auerbach, Alan J. ; Reishus, David .
    In: NBER Chapters.
    RePEc:nbr:nberch:2056.

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  44. Taxation and U.S. Multinational Investment. (1988). James R. Hines, Jr., .
    In: NBER Chapters.
    RePEc:nbr:nberch:10936.

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  45. The Marginal Excess Burden of Different Capital Tax Instruments. (1987). Fullerton, Don ; Henderson, Yolanda K..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:2353.

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  46. The Effects of Taxation on the Merger Decision. (1987). Auerbach, Alan ; Reishus, David .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:2192.

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  47. Corporate Capital Budgeting Practices and the Effects of Tax Policies on Investment. (1987). Summers, Lawrence H..
    In: NBER Chapters.
    RePEc:nbr:nberch:7687.

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  48. The Impact of Fundamental Tax Reform on the Allocation of Resources. (1987). Fullerton, Don ; Henderson, Yolanda Kodrzycki .
    In: NBER Chapters.
    RePEc:nbr:nberch:11356.

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  49. The Impact of Fundamental Tax Reform on the Allocation of Resources. (1986). Fullerton, Don ; Henderson, Yolanda K..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:1904.

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  50. Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -. (0000). Sureth, Caren ; Maiterth, Ralf .
    In: EcoMod2006.
    RePEc:ekd:002721:272100093.

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  51. Corporate tax asymmetries and R&D: Evidence from a tax reform for business groups in Japan. (). Orihara, Masanori .
    In: Discussion papers.
    RePEc:mof:wpaper:ron273.

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  52. Tax loss carryforwards and corporate behavior. (). Orihara, Masanori .
    In: Discussion papers.
    RePEc:mof:wpaper:ron271.

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