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Die Bedeutung des Grundsatzes der Unbeachtlichkeit der Vermögenssphäre für die Abzugsfähigkeit von Aufwendungen bei den Einkünften aus Kapitalvermögen und aus Vermietung und Verpac...

Wolff, Thomas - 1993

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Do investors respond to tax reform? : evidence from a natural experiment in Germany

Sauter, Nicolas; Winter, Joachim - In: Economics letters 108 (2010) 2, pp. 193-196

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Essays on stock-market behavior around ex-dividend dates : evidence from Germany

Kreidl, Felix - 2020

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BEPS konkret und weitere Entwicklungen im deutschen Steuerrecht

Oestreicher, Andreas (ed.); Bednar, Gerhild (contributor) - 2018 - 1. Auflage

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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