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The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study
Ackermann, Hagen; Fochmann, Martin - 2014
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental environment...
Persistent link: https://www.econbiz.de/10010344890
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The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
Ackermann, Hagen; Fochmann, Martin - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental environment...
Persistent link: https://www.econbiz.de/10010956329
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The effect of straight-line and accelerated depreciation rules on risky investment decisions : an experimental study
Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - In: International Journal of Financial Studies : open … 4 (2016) 4, pp. 1-26
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with...
Persistent link: https://www.econbiz.de/10011610141
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The effect of straight-line and accelerated depreciation rules on risky investment decisions: An experimental study
Ackermann, Hagen; Fochmann, Martin; Wolf, Nadja - In: International Journal of Financial Studies 4 (2016) 4, pp. 1-26
The aim of this study is to analyze how depreciation rules influence the decision behavior of investors. For this purpose, we conduct a laboratory experiment in which participants decide on the composition of an asset portfolio in different choice situations. Using an experimental setting with...
Persistent link: https://www.econbiz.de/10011709019
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010340327
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010335936
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Real tax effects and tax perception effects in decisions on asset allocation
Fochmann, Martin; Hemmerich, Kristina - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
We test the predictions of the theoretical literature initiated by the study of Domar and Musgrave (1944) with a laboratory experiment in which subjects have to decide on the composition of an asset portfolio. Our simple design enables us to distinguish between Real Tax Effects and Perception...
Persistent link: https://www.econbiz.de/10010956326
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Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015
willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore …
Persistent link: https://www.econbiz.de/10011381682
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Intrinsic and extrinsic effects on behavioral tax biases in risky investment decisions
Fochmann, Martin; Hemmerich, Kristina; Kiesewetter, Dirk - 2015
willingness to take risk is higher with a capital gains tax (with full loss offset provision) than without taxation. Furthermore …
Persistent link: https://www.econbiz.de/10011380611
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Affective reactions influence investment decisions: Evidence from a laboratory experiment with taxation
Schüßler, Katharina; Hewig, Johannes; Kiesewetter, Dirk; … - 2014
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 investors to react to taxation of investment alternatives they …
Persistent link: https://www.econbiz.de/10010352044