Concepedia

Loss Carryforward Utilization

Loss Carryforward Utilization is an accounting and tax planning mechanism that permits the deferral of realized capital losses to future tax periods to offset capital gains and thereby reduce taxable income, distinguished by its role in enhancing tax efficiency within portfolio management strategies.

4

Publications

154

Citations

8

Authors

4

Institutions

Publications per year

2017–2026

0

Parents

Publications

4

Partial Loss Refundability: How Are Corporate Tax Losses Used?

M. G. Cooper, Matthew Knittel · National Tax Journal · 2006 · 80 citations

, , +14

Loss Harvesting

Robert D. Arnott, Andrew L. Berkin, Ye Jia · ˜The œjournal of wealth management · 2001 · 47 citations

, , +17

Optimal tax depreciation with loss carry-forward and backward options

Alison Renee Kulp, Joseph C. Hartman · European Journal of Operational Research · 2010 · 15 citations

, , +15

The Valuation of Loss Carryforwards

Tao Zeng · Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration · 2003 · 12 citations

, , +13

Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error

Malte Max, Jacco L. Wielhouwer, Eelke Wiersma · European Accounting Review · 2021 · 12 citations · Full text

, , +13

1–5 of 4

Authors

8

  1. MG
    M. G. Cooper

    Children's Hospital at Westmead, Australia

    1 publications · 80 citations

    1

    h-index

  2. AL
    Andrew L. Berkin

    Waseda University, Japan

    1 publications · 47 citations

    1

    h-index

  3. JC
    Joseph C. Hartman

    Lehigh University, United States

    1 publications · 15 citations

    1

    h-index

  4. YJ
    Ye Jia

    ING Direct, United States

    1 publications · 47 citations

    1

    h-index

  5. TZ
    Tao Zeng

    Wilfrid Laurier University, Canada

    1 publications · 12 citations

    1

    h-index

1–5 of 8

Institutions

4

  1. Wilfrid Laurier University

    Waterloo, Canada

    1 h-index

    1 publications

    12 citations

  2. University of Florida

    Gainesville, United States

    1 h-index

    2 publications

    30 citations

  3. Lehigh University

    Bethlehem, United States

    1 h-index

    2 publications

    30 citations

  4. ING Direct

    New York, United States

    1 h-index

    1 publications

    47 citations

  5. Vrije Universiteit Amsterdam

    Amsterdam, The Netherlands

    1 publications

    12 citations

1–5 of 4

Venues

  1. 1

    h-index

  2. National Tax Journal

    NTJ · 1 publications · 80 citations

    1

    h-index

  3. European Journal of Operational Research

    1 publications · 15 citations

    1

    h-index

  4. ˜The œjournal of wealth management

    1 publications · 47 citations

    1

    h-index

  5. European Accounting Review

    EAR · 1 publications · 12 citations

1–5