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Income taxation may not only affect investment behavior by distorting payoffs, it may also have a more subtle, psychological effect, by biasing investors' perceptions of the financial consequences. In a laboratory experiment that allows us to vary the taxation method, while keeping the financial...
Persistent link: https://www.econbiz.de/10008763973
This paper discusses how payments from and contributions to a life annuity or a pension scheme can be taxed decision neutrally in the context of a classical income tax. We use the concept of "economic income" in the sense of Johansson and Samuelson. Within the framework of an economic analysis...
Persistent link: https://www.econbiz.de/10008765643
In this paper we apply conjoint analysis to study the influence of changes in the tax rate and the tax base on the perceived tax burden. Our results show that the majority of individuals do not make rational tax decisions based on the actual tax burden, but rather use simple decision heuristics....
Persistent link: https://www.econbiz.de/10008676484
The European Commission has been supporting a transition from a system of separate accounting to a system of formula apportionment. In 2011, it presented a proposal for a council directive on a Common Consolidated Corporate Tax Base (CCCTB). Formula apportionment is often considered more...
Persistent link: https://www.econbiz.de/10011104984
Persistent link: https://www.econbiz.de/10011037458
Der Beitrag leitet ein Konzept entscheidungsneutraler und gleichmäßiger Gewinnbesteuerung her, das selbst bei unvollkommener Voraussicht praktikabel, rechtssicher und mit einer Gewinnermittlung durch nominalen Vermögensvergleich vereinbar ist. Wir zeigen, dass ein Verfahren revolvierender...
Persistent link: https://www.econbiz.de/10010983357
We investigate the effect of taxation on gains and losses on the investment behavior of investors. Based on the insights of both economic research on the influence of taxation on investment behavior and psychological concepts dealing with the descriptive decision behavior of investors we expect...
Persistent link: https://www.econbiz.de/10010983365
Persistent link: https://www.econbiz.de/10008462146
This paper gives a survey of the experimental literature on the perception (bias) of individuals with respect to their own tax burden and its effect on economic decisions. Six strands of literature are discussed: (1) perception of marginal tax rates, (2) influence of tax complexity on tax...
Persistent link: https://www.econbiz.de/10008462155
Die Besteuerung von Kapitaleinkommen im deutschen Ertragsteuerrecht erfolgt nicht finanzierungsneutral. Der Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung hatte im Vorfeld der Unternehmensteuerreform 2008/09 ein finanzierungsneutrales Körperschaftsteuersystem...
Persistent link: https://www.econbiz.de/10008462182