Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/96246 
Erscheinungsjahr: 
2014
Schriftenreihe/Nr.: 
arqus Discussion Paper No. 158
Verlag: 
Arbeitskreis Quantitative Steuerlehre (arqus), Berlin
Zusammenfassung: 
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 environment with different payment periods, we show that accelerated compared to straight-line depreciation can increase the willingness to invest as hypothesized by theory. Additionally, we are able to replicate the unexpected finding of Ackermann et al. (2013) - that introducing a subsidy leads to a lower willingness to take risk although the net returns are kept constant - with our setting which is different to their experimental environment.
Schlagwörter: 
Taxation
Straight-line Depreciation
Accelerated Depreciation
Tax Perception
Risk Taking Behavior
Portfolio Choice
Behavioral Taxation
JEL: 
C91
D14
H24
Dokumentart: 
Working Paper

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