Malte Max
Biographic Data
| ID | 9111358 |
|---|---|
| NAME | Malte Max |
| GIVEN NAMES | Malte |
| FAMILY NAME | Max |
| SIGNATURE | MAX M |
| AFFILIATIONS | Vrije Universiteit Amsterdam |
| ORCID | 0000-0002-8340-9279 |
| VERIFIED | Yes |
| TOTAL WORKS | 1 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 1 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2023 |
| LATEST PUBLICATION YEAR | 2023 |
| H-INDEX | 0 |
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
No prominent works on this page.
Estimating and Imputing Missing Tax Loss Carryforward Data to Reduce Measurement Error
The ability to reduce current and future taxable income with prior years' taxable losses is highly relevant for explaining firms' effective tax rates. Compustat data on the tax loss carryforward (TLCF) are, however, often missing. We propose a method to estimate values for the missing TLCF data instead of the common practice in the literature of imputing zero values. In order to assess the accuracy of our method, we compare our estimated TLCFs wi…
Accounting (1 work) · Actuarial science (1 work) · Computer Science (1 work) · Corporate Taxation and Avoidance (1 work) · Econometrics (1 work) · Economics (1 work) · Fiscal Policy and Economic Growth (1 work) · Mathematics (1 work) · Missing data (1 work) · Observational error (1 work)