Partial Loss Refundability: How Are Corporate Tax Losses Used?

descriptionPublicationkeyboard_double_arrow_right Article 01 Sep 2006 English Publisher:University of Chicago PressJournal:National Tax Journal, volume 59, pages 651-663 (issn: 0028-0283, eissn: 1944-7477,

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Authors: Cooper, Michael; Knittel, Matthew;

doi: 10.17310/ntj.2006.3.16

Partial Loss Refundability: How Are Corporate Tax Losses Used?

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Abstract

Using tax return dataforl993-2003, we measure how US corporations use tax losses over time. For firms included in our dataset, we find that: (1) approximately 50-60 percent of tax losses are used o...

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