Do tax loss restrictions distort venture capital funding of start-ups?

Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as significant changes in turnover, employment, or the product portfolio). This restriction could threaten accumulated loss carryforwards of start-ups. Accounting for the increased ri...

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Bibliographische Detailangaben

1. Verfasser:	Bührle, Anna Theresa (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	Mannheim, Germany ZEW - Leibniz Centre for European Economic Research 2021
Ausgabe:	This version: January 13th, 2021
Schriftenreihe:	Discussion paper / ZEW 2021,8
Schlagworte:	Venture capital > taxes > loss carryforward > start-ups > anti-tax loss trafficking
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