Tax loss carrybacks and tax-related cash flow policies in periods of financial recessions

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Stavroula Kourdoumpalou ORCID logo, Evangelos Chytis ORCID logo

https://doi.org/10.22495/cgsrapp19

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Keywords: Corporate Taxation, Tax Asymmetry, Tax Loss Carrybacks, Tax Loss Carryforwards, Tax Loss Offset

JEL Classification: H21, H25, M41

Received: 18.10.2024
Accepted: 01.11.2024

How to cite: Kourdoumpalou, S., & Chytis, E. (2025). Tax loss carrybacks and tax-related cash flow policies in periods of financial recessions. In M. Pazarskis, A. Kostyuk, V. Santolamazza, & P. Capuano (Eds.), Corporate governance: Scholarly research and practice (pp. 101–103). Virtus Interpress. https://doi.org/10.22495/cgsrapp19