Molly Saunders-Scott

Government of the United States of America - Congressional Budget Office (CBO)

Ford House Office Building

2nd & D Streets, SW

Washington, DC 20515-6925

United States

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Dynamic Patterns of Loss Use and Effective Tax Rates: Owners of S-Corporations

Number of pages: 58 Posted: 02 Jun 2020
Lucas Goodman, Elena Patel and Molly Saunders-Scott
U.S. Department of the Treasury, University of Utah - Department of Finance and Government of the United States of America - Congressional Budget Office (CBO)
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Citation 1

Abstract:

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Tax loss asymmetry, S corporations, effective tax rates, net operating loss