---
title: Tax Losses and Capped Call Spreads
url: https://www.ml-quant.com/papers/ssrn/5238942/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 5238942
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5238942
featured: 2025-06-25
citations: unknown
topic: Derivatives & Volatility
---


# Tax Losses and Capped Call Spreads

Capital-loss carryforwards can be assessed using an option-pricing perspective, providing a market consistent basis for determining when such strategies yield real economic benefits.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5238942
- Identifier: SSRN 5238942
- Released: 2025-05-07
- First featured: Quant Letter No. 103 (2025-06-25): https://www.ml-quant.com/issues/2025-06-25/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Derivatives & Volatility

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