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arqus Diskussionsbeiträge zur Quantitativen Steuerlehre >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/66203
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Ackermann, Hagen | | en_US |
| dc.contributor.author | | Fochmann, Martin | | en_US |
| dc.contributor.author | | Mihm, Benedikt | | en_US |
| dc.date.accessioned | | 2012-11-14 | | en_US |
| dc.date.accessioned | | 2012-11-16T10:02:06Z | | - |
| dc.date.available | | 2012-11-16T10:02:06Z | | - |
| dc.date.issued | | 2012 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/66203 | | - |
| dc.description.abstract | | We study how taxes and subsidies affect portfolio choices in a laboratory experiment. We find highly significant differences after intervention, even though the net income is identical in all our treatments and thus the decision pattern of investors should be constant. In particular, we observe that the willingness to invest in the risky asset decreases markedly when an income tax has to be paid or when a subsidy is paid. If we combine both a tax and a subsidy, this effect intensifies. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Arbeitskreis Quantitative Steuerlehre (arqus) | | en_US |
| dc.relation.ispartofseries | | Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre 138 | | en_US |
| dc.subject.jel | | C91 | | en_US |
| dc.subject.jel | | D14 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | tax perception | | en_US |
| dc.subject.keyword | | risk-taking behavior | | en_US |
| dc.subject.keyword | | portfolio choice | | en_US |
| dc.subject.keyword | | distorting taxation | | en_US |
| dc.subject.keyword | | tax | | en_US |
| dc.subject.keyword | | subsidy | | en_US |
| dc.subject.keyword | | behavioral economics | | en_US |
| dc.title | | Biased effects of taxes and subsidies on portfolio choices | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 729713504 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| Appears in Collections: | | arqus Diskussionsbeiträge zur Quantitativen Steuerlehre
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