HIGHLIGHTS
- who: Reinald Koch from the KU Eichstaett-Ingolstadt, Ingolstadt, Germany have published the research: Losses never sleep - The effect of tax loss offset on stock market returns during economic crises, in the Journal: (JOURNAL)
- what: The authors report the values for the three loss offset variables country-wise in Appendix Table 15. The authors include the statutory tax rate (TaxRate), 6 Since the authors focus on very large multinationals, the authors assume that a loss carryback or a loss carryforward that is restricted in amount is mainly ineffective for firms in the sample . Given that . . .
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