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Do tax-induced share-deal price discounts exist? : evidence from German privately held target companies : Nachweis am Beispiel deutscher Zielgesellschaften

Diller, Markus; Theelen, Thomas - In: Die Betriebswirtschaft : DBW 74 (2014) 4, pp. 215-236

Persistent link: https://www.econbiz.de/10010385536

Tax loss offset restrictions and biased perception of risky investments

Mehrmann, Annika; Sureth, Caren - 2017

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...

Persistent link: https://www.econbiz.de/10011747441

Tax loss offset restrictions and biased perception of risky investments

Mehrmann, Annika; Sureth, Caren - 2017

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...

Persistent link: https://www.econbiz.de/10011740742