Tax Loss Utilization and Corporate Groups: A Policy Conundrum
There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss ne...
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| Principais autores: | , |
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| Format: | Artigo |
| Sprog: | Inglês |
| Udgivet: |
University of Calgary
2013-01-01
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| Serier: | The School of Public Policy Publications |
| Online adgang: | https://dev.journalhosting.ucalgary.ca/index.php/sppp/article/view/42411 |
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