期刊名称：DIW Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung, Berlin
出版年度：2008
卷号：2008
出版社：Deutsches Institut für Wirtschaftsforschung, Berlin
摘要：In Germany, the tax loss carry-forward of corporations significantly increased
over the last decade. At the same time only a small percentage of losses have
been effectively offset in the following periods. One potential reason for this
puzzle is that stricter loss offset restrictions have been introduced in recent
years. I use a newly developed micro simulation model for the corporate sector
in Germany to evaluate the fiscal effects of these restrictions. Additionally,
distributional breakdowns concerning the amounts of tax loss carry-forward and
the effects of loss offset restrictions are provided. I find that the
restrictions on the use of tax loss carryback are rather ineffective while the
newly introduced minimum taxation considerably increases yearly tax revenue by
1.1 billion €.
关键词：Micro simulation, loss offset restrictions, corporate taxation, tax loss
carryforward, tax loss carry-back, tax reform
