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Affective Reactions Influence Investment Decisions : Evidence from a Laboratory Experiment With Taxation
Schüssler, Katharina - 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/10013052659
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The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study
Ackermann, Hagen - 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/10013052662
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The Effects of Rewards on Tax Compliance Decisions
Fochmann, Martin - 2014
public good. In the second stage, subjects declare their income from the first stage for taxation. Our main results are …
Persistent link: https://www.econbiz.de/10013053917
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The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
Fochmann, Martin - 2014
In a laboratory experiment that allows us to vary the taxation method while keeping the financial outcomes constant, we … find clear evidence that aggregated income taxation (comparable to profit taxation) with complete loss deduction induces a … sustained bias towards more risky investment decisions, while disaggregated income taxation (comparable to a transaction …
Persistent link: https://www.econbiz.de/10013054140
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The Effects of Tax Salience and Tax Experience on Individual Work Efforts in a Framed Field Experiment
Fochmann, Martin - 2014
We present a simple model with tax biases that shows that tax perception depends on (1) the tax rate, (2) tax salience, and (3) tax experience. To test our model predictions, we first draw on the results of Fochmann et al. (2013) and show that tax misperceptions are lower with a higher tax rate....
Persistent link: https://www.econbiz.de/10013054143
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Affective Reactions Influence Investment Decisions : Evidence from a Laboratory Experiment with Taxation
Schüssler, Katharina - 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/10013054148
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The Effect of Straight-Line and Accelerated Depreciation Rules on Risky Investment Decisions – An Experimental Study
Ackermann, Hagen - 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/10013054152
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Behavioral Responses to Subsidies in Risky Investment Decisions and the Effectiveness of Tax Credits and Grants
Ackermann, Hagen - 2018
We provide evidence that subsidy types that are identical in monetary terms differ in their behavioral responses and consequently in their effectiveness. In particular, we observe that investments into a subsidized asset are higher under tax credit than under grant. Both subsidy types are...
Persistent link: https://www.econbiz.de/10012922741
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The Biased Effect of Aggregated and Disaggregated Income Taxation on Investment Decisions
Fochmann, Martin; Kiesewetter, Dirk; Sadrieh, Abdolkarim - In: Journal of Institutional and Theoretical Economics (JITE) 168 (2012) 3, pp. 519-545
In a laboratory experiment that allows us to vary the taxation method while keeping the financial outcomes constant, we … find clear evidence that aggregated income taxation (comparable to profit taxation) with complete loss deduction induces a … sustained bias towards more risky investment decisions, while disaggregated income taxation (comparable to a transaction …
Persistent link: https://www.econbiz.de/10010903202
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The effects of rewards on tax compliance decisions
Fochmann, Martin; Kroll, Eike B. - arqus - Arbeitskreis Quantitative Steuerlehre - 2014
public good. In the second stage, subjects declare their income from the first stage for taxation. Our main results are …
Persistent link: https://www.econbiz.de/10010956330