Effect of Tax Loss Compensation for Investment Decisions: Theoretical Aspects

Elena Shkrebela ()
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Elena Shkrebela: Gaidar Institute for Economic Policy

Ekonomicheskaya Politika / Economic Policy, 2012, 73—83

Abstract: The article deals with the distribution of tax burden and tax compensation of losses when making investment decisions. The author investigates the effect of asymmetry of tax laws on investment decisions, analyzes a mathematical model that most objectively calculate the tax loss compensation. Foreign experience of assessing the impact of imperfect compensation of losses on the limit effective tax rates is considered.

Keywords: investment; tax loss compensation; tax incentives for investment; foreign experience; the transfer of losses. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:ecopol:ep1224

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