OECD Taxation Working Papers

Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation

DOI:https://doi.org/10.1787/bfbcd0db-en

Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different risk profiles. However, in practice the tax...



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