Schneider, Georg; Sureth, Caren - arqus - Arbeitskreis Quantitative Steuerlehre - 2010
show that increasing the tax rate can lead to paradoxical tax effects, i.e. may foster an investor's willingness to invest … rate. We find scenarios with paradoxical tax effects and show that the observed paradoxical effects are due to the presence … sources of paradoxical tax effects. The generated decision rules are helpful for investors facing risky investment …