In a variety of recent papers, it is shown that individuals do not take taxes correctly into account, which results in distorted or unexpected investment behavior. We shed further light on the discussion of such behavioral tax perception biases by analyzing intrinsic and extrinsic effects on...

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...

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...

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...