Loss Restriction Rules is a regulatory framework that limits the utilization of net operating losses in future tax periods by imposing constraints on their carryforward, thereby distinguishing it from unrestricted loss offset mechanisms within corporate tax policy.
6
Publications
319
Citations
9
Authors
5
Institutions
Publications per year
2017–2026
3
Parents
Publications
6
The economic effects of taxing capital income
Choice Reviews Online · 1995 · 168 citations
German Rules on Loss Forfeiture Ruled Partly Unconstitutional
Manuel Brühl · European Taxation · 2017 · 13 citations
Law, Corporate Law, Tax Law +11
1–5 of 6
Authors
9
- NDNadja Dwenger
Max Planck Institute for Tax Law and Public Finance, Germany
1 publications · 11 citations
1
h-index
- MA
1
h-index
- BK
1
h-index
- IB
1
h-index
- MB
1
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1–5 of 9
Institutions
5
WHU – Otto Beisheim School of Management
Vallendar, Germany
1 h-index
3 publications
285 citations
Université de Montréal
Montreal, Canada
1 h-index
2 publications
42 citations
Auburn University
Auburn, United States
1 h-index
1 publications
11 citations
Max Planck Institute for Tax Law and Public Finance
Munich, Germany
1 h-index
1 publications
11 citations
Milken Institute
Santa Monica, United States
1 h-index
1 publications
11 citations
London Business School
London, United Kingdom
1 publications
12 citations
1–6 of 5
Venues
- SSRN Electronic Journal
Repository · 2 publications · 22 citations
2
h-index
- Journal of Monetary Economics
1 publications · 21 citations
1
h-index
- European Taxation
ET · 1 publications · 13 citations
1
h-index
- Choice Reviews Online
CRO · 1 publications · 168 citations
1
h-index
- The Accounting Review
1 publications · 95 citations
1
h-index
1–5