Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015
distorted or unexpected investment behavior. We shed further light on the discussion of such behavioral tax perception biases by … and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure …, this positive effect on risky investment is higher in a situation with a rather low level of tax information in which tax …