Showing 1 - 10 of 212
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10010352044
Persistent link: https://www.econbiz.de/10011707490
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10010348433
This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2) influence of tax complexity on tax...
Persistent link: https://www.econbiz.de/10008462155
We analyze the effect of income taxation with limited loss deduction on investment decisions. An experiment with five treatments was conducted, one without taxation as a reference and four with taxation and limited loss compensation. The participants' task was to repeatedly choose one out of two...
Persistent link: https://www.econbiz.de/10008462215
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10013052659
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10013054148
We apply conjoint analysis to study the influence of tax labeling and tax earmarking on German taxpayers' willingness to contribute. From a survey based sample we show that labeling and earmarking effects can substantially increase participants' willingness to contribute, which results in a...
Persistent link: https://www.econbiz.de/10009294884
In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics....
Persistent link: https://www.econbiz.de/10008676484
We analyze the effect of income taxation with limited loss deduction on investment decisions.An experiment with five treatments was conducted, one without taxation as a reference andfour with taxation and limited loss compensation. The participants’ task was to repeatedlychoose one out of two...
Persistent link: https://www.econbiz.de/10005868421