Showing 1 - 10 of 147
Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to...
Persistent link: https://www.econbiz.de/10010271097
When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not...
Persistent link: https://www.econbiz.de/10003725962
Persistent link: https://www.econbiz.de/10003322284
Persistent link: https://www.econbiz.de/10003278351
Persistent link: https://www.econbiz.de/10003428662
Persistent link: https://www.econbiz.de/10003915895
Persistent link: https://www.econbiz.de/10009380206
The objective of this paper is to study if taxpayers behave in a loss averse manner when filing their tax returns. This is important for tax design but also for understanding human behavior in general. The predictions of prospect theory can be contrasted to those of expected utility theory. We...
Persistent link: https://www.econbiz.de/10009381291
Persistent link: https://www.econbiz.de/10009235559
Persistent link: https://www.econbiz.de/10001529422