This paper investigates the presence of framing effects and loss aversion in tax reporting behavior of wage earners … using a balanced panel of German income tax return data. Reference dependence and loss aversion suggest that individuals in … a perceived loss situation attribute higher value to a given amount of positive change in outcome than individuals in a …

endowment effect, but no relationship with loss aversion. Manipulating expectations of the exchange opportunity, we find no …

endowment effect, but no relationship with loss aversion. Manipulating expectations of the exchange opportunity, we find no …

endowment effect, but no relationship with loss aversion. Manipulating expectations of the exchange opportunity, we find no …

We investigate how tax loss offset restrictions affect an investor's evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …

We investigate how tax loss offset restrictions affect an investor’s evaluation of risky investments under bounded … rationality. We analytically identify behavioral tax effects for different levels of loss offset restrictions, tax rate and … prospect theoretical biases (loss aversion, probability weighting and reference dependence) and find tax loss offset …