Abstract The Tax Cuts and Jobs Act unlocked as much as $1.7 trillion of US multinationals' foreign cash. We examine the real and financial response to this liquidity shock and find that …
R Koch, S Holtmann, H Giese - Journal of Business Economics, 2023 - Springer
We analyze to what extent more generous tax loss offset regulations are associated with a weaker decline and stronger recovery of firm stock prices during economic crises. We argue …
Losses Never Sleep – The Effect of Tax Loss Offset on Stock Market Returns during Economic Crises Page 1 Arbeitskreis Quantitative Steuerlehre Quantitative Research in …