Narrow search
Showing 1 - 10 of 11,192
Cover Image
Capital Taxation and Market Power
Clausing, Kimberly A. - 2023
concept of market power also has implications for how we conceptualize capital income, making it important to distinguish … between normal and above-normal returns to capital. The tax system taxes both types of returns to capital, but often … imperfectly and incompletely. Full consideration of the relationship between market power and capital income suggests important …
Persistent link: https://www.econbiz.de/10014351033
Cover Image
Do consumer-directed tax credits effectively increase demand? : experimental evidence of conditional success
Stinson, Shane R.; Barnes, Beau Grant; Buchheit, Steve; … - In: The journal of the American Taxation Association : a … 40 (2018) 2, pp. 1-19
Persistent link: https://www.econbiz.de/10011980450
Cover Image
Taxation with mobile high-income agents : experimental evidence on tax compliance and equity perceptions
Casal, Sandro; Grimm, Veronika; Schächtele, Simeon - In: Games 10 (2019) 4/42, pp. 1-29
In a laboratory experiment on tax compliance, we model a situation in which high-income taxpayers can leave a tax system that finances a public good. We compare low-income taxpayers' compliance decisions and equity perceptions across treatments in which they are informed or not informed about...
Persistent link: https://www.econbiz.de/10012167860
Cover Image
Pricing of differentially taxed securities : experimental evidence
Murphy, Daniel P. - In: Quarterly journal of business and economics : QJBE 34 (1995) 2, pp. 3-24
Persistent link: https://www.econbiz.de/10001186198
Cover Image
Experimental evidence on the effects of tax incentives on risky security prices
Anderson, Susan E. - In: The journal of the American Taxation Association : a … 19 (1997) 1, pp. 58-76
Persistent link: https://www.econbiz.de/10001246761
Cover Image
Income taxes and risky investment decisions : an experiment on behavioral tax biases
Fochmann, Martin; Hemmerich, Kristina Susanne - In: Journal of institutional and theoretical economics : JITE 174 (2018) 4, pp. 651-688
Persistent link: https://www.econbiz.de/10012027429
Cover Image
Experimental evidence on the role od tax complexity in investment decisons
Boylan, Scott J.; Frischmann, Peter J. - In: The journal of the American Taxation Association : a … 28 (2006) 2, pp. 69-88
Persistent link: https://www.econbiz.de/10003421918
Cover Image
Overreaction to capital taxation in saving decisions
Lu, Kelin - In: Journal of economic dynamics & control 144 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013543139
Cover Image
Behavioral consequences of optimal tax structure : empirical analysis
Klazar, Stanislav - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 51-63
The aim of the paper was to analyze some behavioral effects, especially the effect of “hidden” tax, the “preference of progressivity” effect and some kind of “preference of short period incidence” effects of citizen. The effects predict the citizens will prefer hidden taxes to direct...
Persistent link: https://www.econbiz.de/10011459548
Cover Image
The value of tax progressivity : evidence from survey experiment
Tarroux, Benoît - 2017
Persistent link: https://www.econbiz.de/10011760071