The Tax Treatment of Losses: Options for Reforms During the Corona Crisis
Abstract Due to the corona pandemic, many companies will suffer losses in 2020. The German tax system treats profits and losses asymmetrically: Whereas profits are taxed immediately, losses do not generate immediate tax refunds. This article discusses different options to improve the tax treatment o...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Springer
2020-05-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2657-8 |