straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this … purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different …

laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to … control for the Perception Effects. However, if we consider these effects, we find support for the theory. The isolated …

and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure … willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore …

straight-line depreciation can increase the willingness to invest as hypothesized by theory. Additionally, we are able to …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this … purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different …

straight-line depreciation can increase the willingness to invest as hypothesized by theory. Additionally, we are able to …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this … purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different …

straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is …The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this … purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different …

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 investors to react to taxation of investment alternatives they …

We study how taxes and subsidies affect portfolio choices in a laboratory experiment. We find highly significant … the baseline experiment and find our main result to be largely robust. However, as we reduce the number of states of …

laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to … control for the Perception Effects. However, if we consider these effects, we find support for the theory. The isolated …