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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability...
Persistent link: https://www.econbiz.de/10011747441
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Tax loss offset restrictions and biased perception of risky investments
Mehrmann, Annika; Sureth, Caren - 2017
We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and prospect theoretical biases (loss aversion, probability...
Persistent link: https://www.econbiz.de/10011740742
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Beteiligungsveräußerungen und Abgeltungssteuer
Sureth, Caren - In: Besteuerung, Rechnungslegung und Prüfung der …, (pp. 453-482). 2010
Persistent link: https://www.econbiz.de/10003956757
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Does insider shareholding matter to corporate payout reactions for tax reform?
Sureth, Caren - In: Corporate Governance, Regulierung und Rechnungslegung, (pp. 115-122). 2012
Persistent link: https://www.econbiz.de/10009634345
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Steuerreformen und Übergangsprobleme bei Beteiligungsinvestitionen
Sureth, Caren - 2006 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003238708
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Besteuerung und Rechtsformwahl
König, Rolf; Sureth, Caren - 2001 - 2. Aufl.
Persistent link: https://www.econbiz.de/10001563528