000			01415nab a2200241 c 4500
999			_c144296 _d144296
003			ES-MaIEF
005			20210614121606.0
007			ta
008			210614t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_957407 _aZwick, Eric
245		4	_aThe costs of corporate tax complexity _c Eric Zwick
260			_c2021
500			_aResumen.
504			_aBibliografía.
520			_aDoes tax code complexity alter corporate behavior? We investigate this question by studying the decision to claim refunds for tax losses. In a sample of 1.2 million observations from the population of corporate tax returns, only 37 percent of eligible firms claim their refund. A simple cost-benefit analysis of the tax loss choice cannot explain low take-up, motivating an exploration of how complexity alters this calculation. Research designs exploiting tax preparer switches, deaths, and relocations show that sophisticated preparers increase claim rates for small firms. Imperfect take-up has implications for measuring marginal tax rates and for the design of fiscal policy.
650		4	_aIMPUESTO DE SOCIEDADES _945680
650		4	_aPERDIDAS _947978
650		4	_aASESORES FISCALES _931098
650		4	_aESTADOS UNIDOS _942888
773	0		_9165209 _oOP 2135/2021/2 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 2, May 2021, p. 467-500
942			_cART