Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/167820
Authors: 
Ackermann, Hagen
Fochmann, Martin
Wolf, Nadja
Year of Publication: 
2016
Citation: 
[Journal:] International Journal of Financial Studies [ISSN:] 2227-7072 [Volume:] 4 [Year:] 2016 [Issue:] 4 [Pages:] 1-26
Abstract: 
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 different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. However, this expected behavior is only observed in a more complex environment (with a subsidy) and not in a less complex environment (without a subsidy).
Subjects: 
taxation
behavioral accounting
behavioral taxation
straight-line depreciation
accelerated depreciation
tax perception
risk-taking behavior
portfolio choice
JEL: 
C91
D14
H24
Persistent Identifier of the first edition: 
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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