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dc.contributor.authorAckermann, Hagenen_US
dc.contributor.authorFochmann, Martinen_US
dc.contributor.authorMihm, Benedikten_US
dc.date.accessioned2012-11-14en_US
dc.date.accessioned2012-11-16T10:02:06Z-
dc.date.available2012-11-16T10:02:06Z-
dc.date.issued2012en_US
dc.identifier.urihttp://hdl.handle.net/10419/66203-
dc.description.abstractWe 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.isoengen_US
dc.publisherArbeitskreis Quantitative Steuerlehre (arqus)en_US
dc.relation.ispartofseriesArqus-Diskussionsbeiträge zur quantitativen Steuerlehre 138en_US
dc.subject.jelC91en_US
dc.subject.jelD14en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordtax perceptionen_US
dc.subject.keywordrisk-taking behavioren_US
dc.subject.keywordportfolio choiceen_US
dc.subject.keyworddistorting taxationen_US
dc.subject.keywordtaxen_US
dc.subject.keywordsubsidyen_US
dc.subject.keywordbehavioral economicsen_US
dc.titleBiased effects of taxes and subsidies on portfolio choicesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn729713504en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:arqudp:138-
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