Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/30836 
Erscheinungsjahr: 
2009
Schriftenreihe/Nr.: 
arqus Discussion Paper No. 92
Verlag: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Zusammenfassung: 
We analyze the effect of income taxation with limited loss deduction on investment decisions. An experiment with five treatments was conducted, one without taxation as a reference and four with taxation and limited loss compensation. The participants' task was to repeatedly choose one out of two risky investment opportunities. Earnings from the experiment depended on the payoffs of the participant's investments. Our results reveal that subjects do not only look at gross payoffs but also take taxes into account in their decisions. The experimental setup made sure that a rational participant who correctly perceives the effect of the different loss offset rules would take exactly the same decisions with and without taxation. Nevertheless, we find out that individuals tend to overestimate the value of loss compensation rules which offer less than a complete loss offset.
Dokumentart: 
Working Paper

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