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The Effects of the Length of the Tax-Loss Carryback Period on Tax Receipts and Corporate Marginal Tax Rates

https://doi.org/10.2139/ssrn.1371622
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2/2 checkable references clean · checked 2026-10-07

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

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The 2 checked references that resolve
resolves10.1016/0304-405x(95)00857-b
Debt and the marginal tax rate
resolves10.1016/0304-405x(96)00879-3
Proxies for the corporate marginal tax rate
The 7 references without a DOI — listed, not checked
no DOI — not checkedThe Impact of Changing the Corporate Net Operating Loss Carryback Period: Using Data from the SOI-OTA Corporate Tax Adjustment History Master File
no DOI — not checkedref2
no DOI — not checkedTax Break Divides Large, Small Builders
no DOI — not checkedCorporate-tax Break Revives in Budget Plan
no DOI — not checkedref7
no DOI — not checkedref8
no DOI — not checkedEstimating Corporate Marginal Tax Rates with Asymmetric Tax Treatment of Gains and Losses
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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