Do investors respond to tax reform? Evidence from a natural experiment in Germany
We present new evidence for the importance of taxation in households’ investment decisions. A difference-in-difference analysis shows that a tax reform in Germany which revoked the tax exemption of life insurance returns triggered a significant increase in demand prior to the reform.
Year of publication: |
2010
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Authors: | Sauter, Nicolas ; Winter, Joachim |
Institutions: | Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München |
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