Entscheidungsprozess der Rechtsformwahl. Unter Vernachlässigung von Planungskosten sollten rationale Steuerpflichtige die Steuerbelastung … als ein Entscheidungskriterium bei der Wahl der Unternehmensform zu berücksichtigen, da in Deutschland kein …

between axioms of decision theory: consistency and preference axioms. We argue that this distinction has been overlooked by … the literature and, as a result, evidence that consistency is a proxy of decision-making ability is often based on …

Current time allocation and household production models face three major weaknesses: First, they only describe the … remedy for these shortcomings by developing a dynamical model of procedurally rational decision making. The basic idea of the … model is a feedback loop between experienced utility, decision utility, and activities. In applications of the model, I show …