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Erscheinungsjahr: 
2012
Schriftenreihe/Nr.: 
arqus Discussion Paper No. 138
Verlag: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Zusammenfassung: 
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.
Schlagwörter: 
tax perception
risk-taking behavior
portfolio choice
distorting taxation
tax
subsidy
behavioral economics
JEL: 
C91
D14
H24
Dokumentart: 
Working Paper

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