Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - Arbeitskreis Quantitative Steuerlehre - 2009
We analyze the effect of income taxation with limited loss deduction on investment decisions.An experiment with five treatments was conducted, one without taxation as a reference andfour with taxation and limited loss compensation. The participants’ task was to repeatedlychoose one out of two...