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The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study

Ackermann, Hagen; Fochmann, Martin - 2014

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 …

Persistent link: https://www.econbiz.de/10010344890

The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study

Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - In: International Journal of Financial Studies : open … 4 (2016) 4, pp. 1-26

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 …

Persistent link: https://www.econbiz.de/10011610141

The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study

Ackermann, Hagen - 2014

Persistent link: https://www.econbiz.de/10013054152

Intrinsic and Extrinsic Effects on Behavioral Tax Biases in Risky Investment Decisions

Fochmann, Martin - 2015

and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure …

Persistent link: https://www.econbiz.de/10013012198

Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants

Ackermann, Hagen - 2018

We provide evidence that subsidy types that are identical in monetary terms differ in their behavioral responses and consequently in their effectiveness. In particular, we observe that investments into a subsidized asset are higher under tax credit than under grant. Both subsidy types are...

Persistent link: https://www.econbiz.de/10012922741

The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions

Fochmann, Martin - 2014

In a laboratory experiment that allows us to vary the taxation method while keeping the financial outcomes constant, we …

Persistent link: https://www.econbiz.de/10013054140

Affective reactions influence investment decisions : evidence from a laboratory experiment with taxation

Schüßler, Katharina; Hewig, Johannes Stephan; … - 2014

face with behavioral and affective changes. By conducting a laboratory experiment with a total of 72 participants based on …

Persistent link: https://www.econbiz.de/10010348433

Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions

Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015

and salience (tax system dimension, extrinsic effects). In our laboratory experiment, we construct the payoff structure …

Persistent link: https://www.econbiz.de/10011380611

Affective Reactions Influence Investment Decisions : Evidence from a Laboratory Experiment With Taxation

Schüssler, Katharina - 2014

face with behavioral and affective changes. By conducting a laboratory experiment with a total of 72 participants based on …

Persistent link: https://www.econbiz.de/10013052659

Affective Reactions Influence Investment Decisions : Evidence from a Laboratory Experiment with Taxation

Schüssler, Katharina - 2014

face with behavioral and affective changes. By conducting a laboratory experiment with a total of 72 participants based on …

Persistent link: https://www.econbiz.de/10013054148